---
kind: "section"
citation: "41 C.F.R. § 304-9.1"
title: "41"
number: "304-9.1"
heading: "Definition of a donor."
url: "https://uscodex.org/cfr/41/304-9.1"
---

# §304-9.1. Definition of a donor.


A donor, for the purpose of this subchapter, is a non-profit charitable organization described by [26 U.S.C. 501(c)(3)](/usc/26/501.md?p=c-3), that is exempt from taxation under [26 U.S.C. 501(a)](/usc/26/501.md?p=a).


## Notes

### Authority

Authority: 5 U.S.C. 4111(b); E.O. 11609, 36 FR 13747, 3 CFR 1971-1975 Comp., p. 586.

### Source

Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.