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


### Answer
The term **charitable contribution** is defined in *22 U.S.C. § 4341* as follows -

> a contribution or gift as defined in section 170(c) of title 26, or other similar contribution or gift to a bona fide charitable foreign entity as determined pursuant to regulations or policies issued pursuant to section 4343 of this title

#### Citation:
  - *22 U.S.C. § 4341*
  - Heading: **CHAPTER 53A-DISPOSITION OF PERSONAL PROPERTY ABROAD**

