### Question
How does CREDITORS, THE DEBTOR, AND THE ESTATE define charitable contribution?


### Answer
Under *11 U.S.C. § 548*, **charitable contribution** is defined as:

> 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**

