### Question
How is the "quid pro quo contribution" defined?


### Answer
The term **quid pro quo contribution** is defined in *26 U.S.C. § 6115* as follows -

> a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization

#### Citation:
  - *26 U.S.C. § 6115*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

