 Columbia, but only if the contribution or gift is made for exclusively public purposes. (2) A corporation, trust, or community chest, fund, or foundation — (A) created or organized in the United States or in any possession thereof, or under the law...  Internal Revenue Bulletin: Cumulative bulletin - Page 40by United States. Internal Revenue Service - 1963Full view - About this book
 | United States. Tax Court - 1980 - 892 pages
...State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only...contribution or gift is made for exclusively public purposes. "•Petitioner's primary position, of course, is that the depot was not transferred to the Post Office... | |
 | United States. Congress. House. Committee on Ways and Means - 1982 - 740 pages
...this section, the term "charitable contribution" means a contribution or gift to or for the use of — (2) A corporation, trust, or community chest, fund,...or under the law of the United States, any State, the District of Columbia, or any possession of the United States; (B) organized and operated exclusively... | |
 | United States. Congress. House. Committee on Ways and Means - 1982 - 720 pages
...gift to or for the use of-- (2) A corporation, trust, or ccmmunity chest, fund, or foundation-- CA) created or organized in the United States or in any...or under the law of the United States, any State, the District of Columbia, or any possession of the United States ; (3) organized and operated exclusively... | |
 | Jacob Stewart Seidman - 2003 - 972 pages
...for exclusively public purposes; (2) A corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any...possession thereof or under the law of the United States or of any State or Territory or of any possession of the United States, organized and operated exclusively... | |
 | Jody Blazek - 2004 - 896 pages
...State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only...contribution or gift is made for exclusively public purposes. The regulations under IRC §170 do not define what is meant by a political subdivision. One must look... | |
 | Michael K. Wells - 2005 - 228 pages
...State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only...or under the law of the United States, any State, the District of Columbia, or any possession of the United States; (B) organized and operated exclusively... | |
 | Walter W. Powell, Richard Steinberg - 2006 - 679 pages
...address: http://www.nyu.edu/ projects/hdale/. 14. Section 170(с)(2)(А) states that the donee must be "created or organized in the United States or in any...or under the law of the United States, any State, the District of Columbia, or any possession of the United States." 15. The estate tax, of course, exerts... | |
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