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41 пожертвование на благотворительные цели
1) General subject: mortification, oblation2) Law: charitable gift3) Taxes: charitable contribution4) Business: charitable donation5) leg.N.P. gift to charityУниверсальный русско-английский словарь > пожертвование на благотворительные цели
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42 κοινωνία
κοινων-ία, ἡ,A communion, association, partnership,κ. μαλθακά Pi.P.1.97
;οὔτε φιλία ἰδιώταις οὔτε κ. πόλεσιν Th.3.10
;ὅτῳ δὲ μὴ ἔνι κ., φιλία οὐκ ἂν εἴη Pl.Grg. 507e
;ἐν ταῖς κ. τε καὶ ὁμιλίαις Id.Lg. 861e
, cf. Smp. 182c; ἡ περὶ.. ἀνθρώπους πρὸς ἀλλήλους κ. ib. 188c;ἐν διαλύσει τῆς κ. Id.R. 343d
; ἡ τῶν γυναικῶν κ. τοῖς ἀνδράσι, viz. co-education, ib. 466c; ἀνθρωπίνη κ. human society, Id.Plt. 276b;ἡ κ. ἡ πολιτική Arist.Pol. 1252a7
; αὕτη ἡ κ., of marriage, ib. 1334b33; πόλις ἡ γενῶν καὶ κωμῶν κ. ib. 1281a1; fellowship, Act. Ap.2.42, al.;ἡ πρὸς τὸν Δία κ. Arr.Epict.2.19.27
.b joint-ownership, PLond.2.311.2 (ii A.D.), etc.2 c. gen. objecti,λυγραὶ.. τῶν ὅπλων κ. E.HF 1377
; ; ; ἡ ἡδονῆς τε καὶ λύπης κ. συνδεῖ ib. 462b; ;βοηθείας καὶ φιλίας D.9.28
; βίου, of marriage, BGU1051.9 (Aug.);ἡ κ. τοῦ ἁγίου πνεύματος 2 Ep.Cor.13.14
(later, of Holy Communion, Just. Nov.7.11);κ. τῶν ἱερῶν Supp.Epigr.4.247
([place name] Panamara); τίς θαλάσσης βουκόλοις κ.; what have herdsmen to do with the sea? E.IT 254; τίς δαὶ κατόπτρου καὶ ξίφους κ.; Ar.Th. 140;λύπη μανίας κοινωνίαν ἔχει τινά Alex.296
; opp. ἀκοινωνησία, Dam.Pr. 423.IV Pythag. name for 2, Theol.Ar.8.Greek-English dictionary (Αγγλικά Ελληνικά-λεξικό) > κοινωνία
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43 взнос на благотворительные цели
Business: charitable contribution, contribution to charitiesУниверсальный русско-английский словарь > взнос на благотворительные цели
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44 itemized deduction
гос. фин., амер. детализированный [постатейный\] вычет*, вычет по видам расходов* (при расчете налогооблагаемой базы подоходного налога: вычет определенных видов расходов из скорректированного валового дохода; напр., вычет расходов на лечение, выплату местных налогов, процентных платежей по ссуде, благотворительных взносов и др.; по желанию налогоплательщика может быть заменен на стандартный вычет)See: -
45 благотворительный взнос
Универсальный русско-английский словарь > благотворительный взнос
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46 добровольное пожертвование
1) General subject: voluntary donation, voluntary2) New Zealand: koha (заимствовано из языка Маори)3) EBRD: charitable contribution, donationУниверсальный русско-английский словарь > добровольное пожертвование
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47 добровольный взнос на общественные нужды
Универсальный русско-английский словарь > добровольный взнос на общественные нужды
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48 angehen
angehen v GEN affect; address, concern (Problem) • jmdn. um etw. angehen GEN ask sb for sth* * *v < Geschäft> affect, Problem address, concern ■ jmdn. um etw. angehen < Geschäft> ask sb for sth* * *angehen
(berühren) to concern, to regard;
• Chef um Gehaltserhöhung angehen to tackle the boss for a raise (US coll.) (rise, Br.);
• gegen die sich verschlechternden Devisen- und Zahlungsbilanzschwierigkeiten angehen to stem its worsening foreign-exchange and balance-of-payments troubles;
• j. um Geld angehen to tap s. o. for money;
• seine Nachbarn um Beträge für wohltätige Zwecke angehen to solicit one’s neighbo(u)rs for a charitable contribution;
• j. um einen Rat angehen to seek s. one’s advice;
• Thema methodisch angehen to study a subject on sound lines;
• j. um Zahlung angehen to press s. o. for payment. -
49 karitativer Beitrag
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50 seine Nachbarn um Beträge für wohltätige Zwecke angehen
seine Nachbarn um Beträge für wohltätige Zwecke angehen
to solicit one’s neighbo(u)rs for a charitable contributionBusiness german-english dictionary > seine Nachbarn um Beträge für wohltätige Zwecke angehen
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51 contribución caritativa
f.charitable contribution. -
52 purpose
nцель, намерение; назначение
- accounting purposes
- business purpose
- commercial purposes
- general purposes
- investment purpose
- official entertainment purposes
- publicity purposes
- purpose of a visit
- for advertising purposes
- for charitable contribution purposes
- for demonstration purposes
- for industrial purposes
- for legal purposes
- for tax purposes
- achieve a purpose
- answer the purpose
- be at cross purposes
- pursue a purpose
- reach one's purposeEnglish-russian dctionary of contemporary Economics > purpose
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53 vergi
1. tax. 2. /a/ something with which (a person) is naturally endowed: Bu kabiliyet sana vergi bir şey. This is an ability with which you´ve been naturally endowed. 3. charitable contribution or gift. 4. wedding present. - beyannamesi tax return, tax statement. - kaçakçılığı tax evasion. - mükellefi taxpayer. - tahakkuku assessment of taxes. -
54 Spende
Spende f SOZ, STEUER donation, voluntary contribution* * *f <Sozial, Steuer> donation, voluntary contribution* * *Spende
charitable disposition (contribution), subscription (contribution) to charity, dole, (Almosen) alms, almsgiving, (Beitrag) contribution, (Gabe) gift, present, donation, (Stiftung) endowment, benefaction;
• im Wege öffentlicher Spenden by public subscription;
• eingegangene Spenden contributions which came in;
• freiwillige Spende unasked (voluntary) contribution, voluntary efforts;
• kleine Spende widow’s mite;
• politische Spende political contribution (subscription);
• steuerabzugsfähige Spende tax-deductible contribution (subscription);
• wohltätige Spende charitable subscription, contribution (subscription) to charity, alms;
• Spende für die Armen contribution for the poor;
• Spenden aus der Großindustrie big-business contributors;
• Spende für das Rote Kreuz donation to the Red Cross;
• Spende an eine politische Partei subscriptions to a political party;
• Spende für einen Unterstützungsfonds contribution to a relief fund;
• Spende für politische Zwecke political donation;
• Spende für wohltätige Zwecke distribution of money in charity, charitable subscription;
• verbriefte Spenden für wohltätige Zwecke covenanted donations of charity;
• um Spenden bitten to solicit donations;
• Spenden in jeder Höhe entgegennehmen to accept contributions of any size;
• durch Spenden finanzieren to finance by private subscription;
• dem Roten Kreuz eine Spende zukommen lassen to contribute to the Red Cross;
• von Spenden leben to live on alms;
• Spenden sammeln to go round with the hat;
• Spende zusammentrommeln to whip round subscriptions. -
55 Zuwendung
Zuwendung f GEN, PERS, SOZ payment (Zahlung); financial contribution (finanzieller Beitrag); allowance (Zuschuss); grant (Zuschuss, Beihilfe); benefit (Unterstützungszahlung); donation (Spende)* * *Zuwendung
allocation, allowance, contribution, gratification, gratuity, (Erbvoraus) advancement, (Geschenk) gift, donation, money present, (Immobiliarvermächtnis) devise, (Mobiliarvermächtnis) bequest;
• für gemeinnützige Stiftungen anerkannte Zuwendungen gifts held to be valid charitable trusts;
• nicht als gemeinnützig anerkannte Zuwendungen gifts held to be not charitable;
• außerordentliche Zuwendungen exceptional grants;
• bedingungslose Zuwendung outright gift;
• finanzielle Zuwendung allowance, grant;
• freiwillige Zuwendung unasked (voluntary) contribution;
• letztwillige Zuwendung gift by will, testamentary gift, residuary bequest;
• staatliche Zuwendung subsidy, subvention, state contribution, grant-in-aid (US);
• steuerfreie Zuwendung tax-free gift;
• steuerpflichtige Zuwendung taxable gift;
• testamentarische Zuwendung legacy, bequest;
• unentgeltliche Zuwendung donation, gratuitous payment (settlement), [voluntary] gift, voluntary contribution;
• mit einer Auflage verbundene Zuwendung onerous gift;
• wöchentliche Zuwendung weekly allowance;
• Zuwendungen an den Flüchtlingsfonds donations to the fund of refugees;
• Zuwendung zur Landschaftsverbesserung gift for the benefit of a locality;
• Zuwendung im Rahmen der Pflegeversicherung helplessness allowance;
• Zuwendungen aus der Staatskasse exchequer equalization grants (Br.);
• Zuwendung von einer Stiftung settlement money;
• Zuwendung von Vermögenswerten settlement of property;
• finanzielle Zuwendungen für künstlerische Belange kürzen to cut down money for the arts. -
56 Beitrag
Beitrag m 1. FIN subscription, financial contribution; 2. STEUER, VERSICH premium; 3. WIWI contribution, tax; 4. MEDIA contribution (to a publication) • einen Beitrag leisten GEN make a contribution • vom Beitrag befreit sein SOZ (BE) exempt from contribution, exempt from contribution payment* * *m 1. < Finanz> subscription, financial contribution; 2. <Steuer, Versich> premium; 3. <Vw> contribution, tax; 4. < Medien> contribution (to a publication) ■ einen Beitrag leisten < Geschäft> make a contribution* * *Beitrag
contribution, (Anteil) share, quota, portion, scot, (Mitglied) subscription, [membership] dues (US), (Sammlung) subscription, share, (Umlage) levy, assessment (US), dues (US), (Zeitung) contribution, article, (Zuschuss) allowance, supply;
• auf die Sozialversicherung angerechneter Beitrag contribution credited;
• anteilsmäßiger Beitrag prorata contribution;
• eingesammelter Beitrag whip[-round];
• noch fälliger Beitrag contribution still due;
• freiwilliger Beitrag voluntary contribution;
• jährlicher Beitrag annual subscription;
• laufender Beitrag periodical contribution;
• steuerabzugsfähiger Beitrag deductible subscription, tax-deductible contribution;
• wesentlicher Beitrag substantial contribution;
• wissenschaftlicher Beitrag contribution to a paper;
• Beitrag zur Arbeitslosenversicherung unemployment insurance contribution;
• Beitrag zur Klimaentlastung contribution towards slowing the greenhouse effect;
• einmaliger Beitrag auf Lebenszeit life subscription;
• wesentlicher Beitrag für die Öffentlichkeit major public service;
• Beitrag zur Pensionskasse superannuation contribution;
• Beitrag zur Produktionssteigerung output contribution;
• regelmäßiger Beitrag für eine mildtätige Stiftung regular subscription to charity;
• Beitrag für gemeinnützige (wohltätige) Zwecke charitable (benevolent) contribution, contribution of alms;
• Beitrag in die Sozialversicherung einzahlen to pay contributions into the scheme;
• Beitrag von zehn Pfund zur Pensionskasse erheben to levy ten pounds for the pension fund;
• Beitrag durch Umlage erheben to impose a contribution;
• seinen Beitrag leisten to put up one’s share, to pay one’s contribution (share);
• einen wirksamen Beitrag leisten to contribute effectively;
• Beitrag zur Pensionskasse leisten to make contributions to the pension trust;
• seinen Beitrag zu einer Sammlung leisten to pay a subscription;
• Beitrag zu den Unterhaltskosten leisten to make contributions towards the cost[s] of maintenance;
• Beitrag zu einem Zweck leisten to be instrumental to a purpose;
• seinen Beitrag zahlen to pay one’s subscription (contribution, dues, US). -
57 donación
f.donation, grant, charity, free gift.* * *1 donation* * *noun f.1) donation2) contribution* * *SF1) [de bienes, órganos] donation2) (Jur) gift* * *femenino donationdonación de órganos/sangre — organ/blood donation
hacer donación de algo — to donate o give something
* * *= donation, donation, gift acquisition, gift, endowment, handout.Ex. This donation influenced the decision to locate TIP services in all Detroit's branch libraries.Ex. The UGC should be consulted if a university intends to accept a donation of more than 5,000 items, so that the financial implications may be fully considered.Ex. The 'on approval', 'gift', and 'exchange' types are useful for statistical purposes.Ex. That is the great gift literature can give one.Ex. I come from a private institution supported by an endowment.Ex. These centres help women rebuild lives by giving them a hand up, not a handout.----* atraer donaciones = attract + donation.* biblioteca mantenida por las donaciones de una fundación = donor-endowed library.* costeado por una donación = endowed.* deducción por donación a obras benéficas = charitable deduction, charitable tax deduction.* donación anual a obras de caridad = charitable gift annuity.* donación de libros = gift collection, book endowment, book donation, book gift.* donación de órganos = organ donation.* donación de sangre = blood donation.* donación económica = monetary donation.* donación económica de fundación = endowment fund.* donación futura = planned giving.* donación monetaria = monetary donation.* recibir donaciones = attract + donation.* solicitud de donaciones = solicitation.* * *femenino donationdonación de órganos/sangre — organ/blood donation
hacer donación de algo — to donate o give something
* * *= donation, donation, gift acquisition, gift, endowment, handout.Ex: This donation influenced the decision to locate TIP services in all Detroit's branch libraries.
Ex: The UGC should be consulted if a university intends to accept a donation of more than 5,000 items, so that the financial implications may be fully considered.Ex: The 'on approval', 'gift', and 'exchange' types are useful for statistical purposes.Ex: That is the great gift literature can give one.Ex: I come from a private institution supported by an endowment.Ex: These centres help women rebuild lives by giving them a hand up, not a handout.* atraer donaciones = attract + donation.* biblioteca mantenida por las donaciones de una fundación = donor-endowed library.* costeado por una donación = endowed.* deducción por donación a obras benéficas = charitable deduction, charitable tax deduction.* donación anual a obras de caridad = charitable gift annuity.* donación de libros = gift collection, book endowment, book donation, book gift.* donación de órganos = organ donation.* donación de sangre = blood donation.* donación económica = monetary donation.* donación económica de fundación = endowment fund.* donación futura = planned giving.* donación monetaria = monetary donation.* recibir donaciones = attract + donation.* solicitud de donaciones = solicitation.* * *1 (de bienes, dinero) donation, giving; (de órganos, sangre) donationhizo donación de sus bienes a una institución benéfica he donated o gave his possessions to a charity2 ( Der) gift, donation* * *
donación sustantivo femenino
donation
donación sustantivo femenino donation
' donación' also found in these entries:
Spanish:
contribución
- voluntario
English:
donate
- donation
- orphanage
- endowment
* * *donación nfdonation;donación de sangre/órganos blood/organ donation;hacer donación de algo a alguien to donate sth to sb;hizo donación de varios de sus cuadros al museo he donated several of his paintings to the museum* * *f donation* * ** * *donación n donation -
58 Beitrag für gemeinnützige (wohltätige) Zwecke
Beitrag für gemeinnützige (wohltätige) Zwecke
charitable (benevolent) contribution, contribution of almsBusiness german-english dictionary > Beitrag für gemeinnützige (wohltätige) Zwecke
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59 Spendenabzug
Spendenabzug
deductions allowed for gifts to charity;
• Spendenaktion gift-parcel program(me);
• Spendenappell an die Öffentlichkeit richten to make a public appeal for funds;
• Spendenaufruf appeal on behalf of charity, fund-raising effort;
• Spendenbeitrag contribution of alms;
• kleiner Spendenbeitrag alms-penny;
• politischer Spendenbeitrag contribution for political purposes;
• anvisierten Spendenbetrag hereinbekommen to meet an appeal target;
• Spendenbrief fund-raising letter;
• Spendenempfänger donatory (Br.);
• Spendenfonds charity fund;
• Spendengelder persönlich verwenden to divert campaign funds to one’s personal use;
• Spendenkonto subscription account;
• Spendenstrom flood of donations;
• Spendenstrom aus der Großindustrie big-business contributors;
• Spendenstrom für wohltätige Zwecke charitable subscription;
• Spendenzahlungen beenden to discontinue a subscription to charity. -
60 benefit
1. сущ.1) общ. выгода, прибыль, польза, благо; полезность; преимущество; привилегия, льготаATTRIBUTES:
nonmaterial benefits — нематериальные [духовные\] блага
distinct benefit — явная [ясная\] выгода
COMBS:
1to mutual benefit — с выгодой для обеих сторон, к взаимной выгоде
1for the benefit of smb., for smb.'s benefit — на благо кого-л., с выгодой для кого-л., в пользу кого-л.
1to get [to derive\] benefit from (smth.) — извлекать пользу [выгоду\] из (чего-л.)
to reap the benefit of smth. — пожинать плоды чего-л., извлекать выгоду из чего-л.
to be of benefit to (smth./smb.) — быть полезным [выгодным\] для (чего-л./кого-л.)
Organisations that exist primarily to provide a benefit to owners or members are not regarded as charitable. — Организации которые существует прежде всего для того, чтобы приносить выгоду своим владельцам или членам, не считаются благотворительными.
In the long term, a competitive market can provide benefits to customers. — В долгосрочном периоде конкурентный рынок может принести пользу [выгоды\] потребителям.
Syn:See:after-tax benefit, consumer benefit, customer benefit, external benefit, fringe benefits 2), health benefit 1), product benefit, public benefit 1), social benefit 1), tax benefit, benefit segment, benefit segmentation, cost-benefit analysis2)а) страх. пособие, выплата (сумма, выплачиваемая государством, страховым фондом или работодателем в качестве финансовой поддержки или компенсации лицам определенной категории, напр., пособие по безработице, по болезни и т. п.)ATTRIBUTES:
insurance benefit — страховая выплата, страховое пособие
COMBS:
to be on benefit — жить на пособие, получать пособие
to be entitled to [to be eligible for, to be qualify for\] a benefit — иметь право на пособие, иметь право на получение пособия
This insurance will provide a benefit to your beneficiary( ies) upon your death. — Это страхование предоставит пособие вашему бенефициару/бенефициарам после вашей смерти.
See:accelerated benefits, accident benefit, accident death benefit, accidental death benefit, additional benefit, annuity benefit, apprenticeship benefits, bed reservation benefit, benefit in cash, benefit in kind, bereavement benefit, burial benefit, cafeteria benefit, cafeteria-style benefit, Canada Child Tax Benefit, car benefit, car fuel benefit, carer's benefit, cash benefit, child benefit, child care benefit, child disability benefit, company car benefit, compassionate care benefit, contribution-based benefit, cost-of-living benefit, covered benefit, critical illness benefit, death benefit, death-in-service benefit, disability benefit, disablement benefit, dismemberment benefit, domestic purposes benefit, dread disease benefit, drug benefit, educational benefit, elective benefits, employee benefits, employment benefits, employment insurance benefit, fringe benefits 1), fuel benefit, funeral benefit, health benefit 2), health care benefit, hospice benefit, housing benefit, incapacity benefit, income-related benefit, income-tested benefit, independent youth benefit, industrial death benefit, injury benefit, in-kind benefit, in-network benefits, in-plan benefits, insurance benefit, invalidity benefit, invalids benefit, lifetime benefit, lifetime maximum benefit, living benefits, long-term care benefit, loss of income benefit, loss of time benefit, lump sum benefit, maternity benefit, maternity leave benefit, means-tested benefit, medical benefits, medical expense benefits, medical expenses benefits, Medicare benefits, national insurance benefit, network benefits, noncash benefit, non-contributory benefit, nonforfeiture benefit, non-means-tested benefit, non-network benefits, non-wage benefits, occupational death benefit, optional benefits, out-of-area benefits, out-of-network benefits, out-of-plan benefits, parental benefit, parental leave benefit, pension benefit, periodic benefit, pharmaceutical benefit, pharmacy benefit, post-retirement death benefit, pre-retirement death benefit, public assistance benefit, public benefit 2), rehabilitation benefit, repatriation benefit, retirement benefit, serious illness benefit, sick benefit, sick leave benefit, sickness benefit, social benefit 2), Social Security benefit, social service benefits, strike benefit, supplementary benefit, survivor benefit, survivor's benefit, survivors' benefit, survivorship benefit, terminal illness benefit, termination benefit, trauma benefit, underinsured motorist benefit, unemployment benefits, unemployment insurance benefits, uninsured motorist benefit, universal child care benefit, vacation benefit, welfare benefit, widows benefit, benefit consultant, benefit recipient, benefits advisor, benefits consultant, benefits manager, lifetime benefit maximum, Employee Benefits Security Administration, aid 1. 1), employee benefit planб) страх., эк. тр. пенсия, пенсионное пособиеSyn:See:55-plus benefit, accrued benefits, deferred retirement benefit, disability retirement benefit, early retirement benefit, fifty-five plus benefit, future service benefit, late retirement benefit, nonforfeitable benefits, non-vested benefits, normal retirement benefit, old age benefit, past service benefit, prior service benefit, projected benefits, service retirement benefit, unvested benefits, vested benefits, veterans benefits, defined benefit pension plan, vesting 2), accumulated benefit obligation, Pension Benefit Guaranty Corporation3) театр. бенефис (представление, сборы с которого поступают в пользу одного из актеров либо направляются на определенную цель, напр., на благотворительное мероприятие)2. гл.1) общ. помогать, приносить пользу оказывать благотворное воздействиеExtra few minutes of sleep won’t benefit you as much as a good breakfast. — Лишняя пара минут сна не принесет вам столько пользы, как полноценный завтрак.
2) общ. извлекать пользу, выгоду1to benefit by/from (smth.) — извлекать пользу [выгоду\] из (чего-л.)
I think the student will benefit by further study. — Я думаю, что дальнейшие занятия благотворно скажутся на этом студенте.
* * *
право, привилегия, польза, преимущество: 1) право, которое дает владельцу акция (права на дивиденд, на участие в новом займе, на получение бесплатных акций); 2) налоговые скидка, исключение, зачет; 3) дополнительное - обычно неденежное - вознаграждение при найме сотрудника (медицинская страховка, пенсионная схема, транспорт, обучение детей, компенсация в случае смерти); см. compensation;fringe benefit;4) преимущество, которое получит клиент при покупке данного товара (на это обращается внимание в рекламе).* * *Выгода, польза, выплата. . Словарь экономических терминов .* * *страховое пособие по безработице, по болезни и т. д.
См. также в других словарях:
charitable contribution — n. Donations of money or other valuable items to charitable organizations; often tax deductible. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. charitable contribution … Law dictionary
Charitable contribution — may refer to: A charitable donation generally For the US tax law term, see Charitable contribution deductions in the United States This disambiguation page lists articles associated with the same title. If an … Wikipedia
Charitable contribution deductions in the United States — Charitable contribution deductions for United States Federal Income Tax purposes are defined in section 170(c) of the Internal Revenue Code as contributions to or for the use of certain nonprofit enterprises. See 26 U.S.C. § 170(c).… … Wikipedia
contribution — con·tri·bu·tion n 1: payment of a share of an amount for which one is liable: as a: shared payment of a judgment by joint tortfeasors esp. according to proportional fault compare apportion a b: pro rata apportionment of loss among all the… … Law dictionary
Charitable Gift Annuity — A Charitable Gift Annuity is a gift vehicle that falls in the category of Planned Giving. It involves a contract between a donor and a charity, whereby the donor transfers cash or property to the charity in exchange for a partial tax deduction… … Wikipedia
Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States … Wikipedia
contribution — n. 1) to make a contribution 2) to send in a contribution 3) a charitable; generous; monetary; token; voluntary contribution (to make a generous contribution to charity) 4) a brilliant, notable, outstanding, remarkable; key; major; valuable… … Combinatory dictionary
contribution — noun 1 sth that helps cause/increase sth ADJECTIVE ▪ important, meaningful, significant ▪ big, enormous, great, huge, major, strong … Collocations dictionary
contribution — [[t]kɒ̱ntrɪbju͟ːʃ(ə)n[/t]] ♦♦♦ contributions 1) N COUNT: oft N to n If you make a contribution to something, you do something to help make it successful or to produce it. American economists have made important contributions to the field of… … English dictionary
charitable deduction — In taxes, a contribution to a qualified charity or other tax exempt institution for which taxpayer may claim a deduction on his tax return. I.R.C. No. 170(c). Also applicable to trusts. I.R.C. No. 512(b)(ll). As regards tax exempt status of… … Black's law dictionary
charitable deduction — In taxes, a contribution to a qualified charity or other tax exempt institution for which taxpayer may claim a deduction on his tax return. I.R.C. No. 170(c). Also applicable to trusts. I.R.C. No. 512(b)(ll). As regards tax exempt status of… … Black's law dictionary