Chapter 6: Charitable Contribution Deductions
6.1 INTRODUCTION
6.2 BONA FIDE TRANSFER OF MONEY OR PROPERTY
6.3 PERMISSIBLE DONEES
(a) Designated Contributions—Fraternities and Sororities
(b) Contributions to Foreign Charitable and Educational Organizations
(c) List of Permissible Donees
(d) Contributions Made to Wholly-Owned Limited Liability Companies
6.4 NO CONSIDERATION RECEIVED IN RETURN
(a) Tuition Payments
(b) Fund-Raising Events
(c) Payments for Right to Purchase Athletic Event Tickets
(d) Receipt of Low-Cost Items
