### Question
How does the law define ordinary income property?


### Answer
Under *26 CFR § 1.170A-4*, **ordinary income property** is defined as:

> property any portion of the gain on which would not have been long term capital gain if the property had been sold by the donor at its fair market value at the time of its contribution to the charitable organization. 

#### Citation:
  - *26 CFR § 1.170A-4*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

