### Question
What is the definition of qualified contribution?


### Answer
The definition of **qualified contribution** is as follows in *26 U.S.C. § 1397E*:

> any contribution (of a type and quality acceptable to the eligible local education agency) of—


(i) equipment for use in the qualified zone academy (including state-of-the-art technology and vocational equipment),


(ii) technical assistance in developing curriculum or in training teachers in order to promote appropriate market driven technology in the classroom,


(iii) services of employees as volunteer mentors,


(iv) internships, field trips, or other educational opportunities outside the academy for students, or


(v) any other property or service specified by the eligible local education agency

#### Citation:
  - *26 U.S.C. § 1397E*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas > PART IV-INCENTIVES FOR EDUCATION ZONES**

