Regulations last checked for updates: Feb 09, 2026

Title 31 - Money and Finance: Treasury last revised: Jan 02, 2026
All TitlesTitle 31Chapter VPart 596Subpart C - Subpart C—General Definitions
View all text of Subpart C [§ 596.301 - § 596.313]
§ 596.301 - Donation.

The term donation means a transfer made in the form of a gift or charitable contribution.

authority: 18 U.S.C. 2332d; 22 U.S.C. 7201-7211; 31 U.S.C. 321(b)
source: 61 FR 43463, Aug. 23, 1996, unless otherwise noted.
cite as: 31 CFR 596.301
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