Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.
No. Pregnant women are not eligible to donate blood according to the American Red Cross, which also advises waiting at least six weeks after giving birth. Although the amount of blood in your body increases by about 50 percent during pregnancy, you and your growing baby need it for optimum health and nutrition.
Yes. Individuals who are 16 years old and 122 pounds (with parental consent), or at least 17 years old and 110 pounds, and are in general good health can donate blood. If your son or daughter is 16 years old and has expressed interest in donating blood, but was not old enough, now could be their opportunity.