5 Guam Code Ann. § 87110
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Terms Used In 5 Guam Code Ann. § 87110
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
All donations to the Corporation and any or all of its programs and units, associations, subsidiaries, affiliates, but not limited to the same, shall be tax-deductible to the donors in the same manner and to the same extent that donations to charitable or educational non-profit organizations
COL222017
5 Guam Code Ann. GOVERNMENT OPERATIONS
CH. 87 DIPATTAMENTON I KAOHAO GUINAHAN CHAMORRO
(DEPARTMENT OF CHAMORRO AFFAIRS)
are deductible as referred to in the provisions of §501(c)3 of the U.S. Internal Revenue Code.