{"identifier":"/us/usc/t15/s37a","title":15,"num":"\u00a7\u202f37a.","heading":"Definitions","text":"\u00a7\u202f37a.\nDefinitions\nFor purposes of this section and\n(1)\nAntitrust laws\nThe term \u201cantitrust laws\u201d has the meaning given it in subsection (a) of\nsection 12 of this title\nsection 45 of this title\n(2)\nCharitable remainder trust\nThe term \u201ccharitable remainder trust\u201d has the meaning given it in\nsection 664(d) of title 26\n(3)\nCharitable gift annuity\nThe term \u201ccharitable gift annuity\u201d has the meaning given it in\nsection 501(m)(5) of title 26\n(4)\nFinal determination\nThe term \u201cfinal determination\u201d includes an Internal Revenue Service determination, after exhaustion of donor\u2019s and donee\u2019s administrative remedies, disallowing the donor\u2019s charitable deduction for the year in which the initial contribution was made because of the donee\u2019s failure to comply at such time with the requirements of section 501(m)(5) or 664(d), respectively, of title 26.\n(5)\nPerson\nThe term \u201cperson\u201d has the meaning given it in subsection (a) of\nsection 12 of this title\n(6)\nState\nThe term \u201cState\u201d has the meaning given it in\nsection 15g(2) of this title","url":"https://projectusc.org/usc/t15/s37a.html","content":[{"t":"sec","id":"/us/usc/t15/s37a","children":[{"t":"num","text":"\u00a7\u202f37a."},{"t":"heading","text":"Definitions","tail":"\n"},{"t":"chapeau","text":"For purposes of this section and ","children":[{"t":"ref","text":"section 37 of this title","href":"/us/usc/t15/s37","tail":":"}]},{"t":"para","id":"/us/usc/t15/s37a/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Antitrust laws"},{"t":"content","children":[{"t":"p","text":"The term \u201cantitrust laws\u201d has the meaning given it in subsection (a) of ","children":[{"t":"ref","text":"section 12 of this title","href":"/us/usc/t15/s12","tail":", except that such term includes "},{"t":"ref","text":"section 45 of this title","href":"/us/usc/t15/s45","tail":" to the extent that such section 45 applies to unfair methods of competition."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t15/s37a/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Charitable remainder trust"},{"t":"content","children":[{"t":"p","text":"The term \u201ccharitable remainder trust\u201d has the meaning given it in ","children":[{"t":"ref","text":"section 664(d) of title 26","href":"/us/usc/t26/s664/d","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t15/s37a/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Charitable gift annuity"},{"t":"content","children":[{"t":"p","text":"The term \u201ccharitable gift annuity\u201d has the meaning given it in ","children":[{"t":"ref","text":"section 501(m)(5) of title 26","href":"/us/usc/t26/s501/m/5","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t15/s37a/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Final determination"},{"t":"content","children":[{"t":"p","text":"The term \u201cfinal determination\u201d includes an Internal Revenue Service determination, after exhaustion of donor\u2019s and donee\u2019s administrative remedies, disallowing the donor\u2019s charitable deduction for the year in which the initial contribution was made because of the donee\u2019s failure to comply at such time with the requirements of section 501(m)(5) or 664(d), respectively, of title 26.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t15/s37a/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Person"},{"t":"content","children":[{"t":"p","text":"The term \u201cperson\u201d has the meaning given it in subsection (a) of ","children":[{"t":"ref","text":"section 12 of this title","href":"/us/usc/t15/s12","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t15/s37a/6","children":[{"t":"num","text":"(6)"},{"t":"heading","text":"State"},{"t":"content","children":[{"t":"p","text":"The term \u201cState\u201d has the meaning given it in ","children":[{"t":"ref","text":"section 15g(2) of this title","href":"/us/usc/t15/s15g/2","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}