### Question
How does the law define nondesignated university contribution?


### Answer
Under *26 U.S.C. § 41*, **nondesignated university contribution** is defined as:

> any amount paid by a taxpayer to any qualified organization described in paragraph (6)(A)—


(i) for which a deduction was allowable under section 170, and


(ii) which was not taken into account—


(I) in computing the amount of the credit under this section (as in effect during the base period) during any taxable year in the base period, or


(II) as a basic research payment for purposes of this section

#### Citation:
  - *26 U.S.C. § 41*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

