### Question
How is the "charity tax credit" defined?


### Answer
The term **charity tax credit** is defined in *42 U.S.C. § 9907* as follows -

> a nonrefundable credit against State income tax (or, in the case of a State that does not impose an income tax, a comparable benefit) that is allowable for contributions, in cash or in kind, to qualified charities

#### Citation:
  - *42 U.S.C. § 9907*
  - Heading: **CHAPTER 106-COMMUNITY SERVICES BLOCK GRANT PROGRAM**

