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


### Answer
The term **qualified contribution** is defined in *26 U.S.C. § 1400S* as the following:

> any charitable contribution (as defined in section 170(c)) if—


(i) such contribution is paid during the period beginning on August 28, 2005, and ending on December 31, 2005, in cash to an organization described in section 170(b)(1)(A) (other than an organization described in section 509(a)(3)),


(ii) in the case of a contribution paid by a corporation, such contribution is for relief efforts related to Hurricane Katrina, Hurricane Rita, or Hurricane Wilma, and


(iii) the taxpayer has elected the application of this subsection with respect to such contribution

#### Citation:
  - *26 U.S.C. § 1400S*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

