CFR > Title 12 > Chapter I > Part 192 > Subpart A > Contributions to Charitable Organizations
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Terms Used In CFR > Title 12 > Chapter I > Part 192 > Subpart A > Contributions to Charitable Organizations
- Fiduciary: A trustee, executor, or administrator.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.