### Question
How is the term additional contribution defined?


### Answer
The term **additional contribution** is defined in *26 U.S.C. § 170* as the following:

> any charitable contribution by the taxpayer of any interest in property with respect to which the taxpayer has previously made an initial fractional contribution

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

