### Question
How is the term charitable contribution defined?


### Answer
The term **charitable contribution** is defined in *11 U.S.C. § 548* as the following:

> a charitable contribution, as that term is defined in section 170(c) of the Internal Revenue Code of 1986, if that contribution—


(A) is made by a natural person

#### Citation:
  - *11 U.S.C. § 548*
  - Heading: **CHAPTER 5-CREDITORS, THE DEBTOR, AND THE ESTATE > SUBCHAPTER III-THE ESTATE**

