41 CFR § 304-9.1 - Definition of a donor.

---
identifier: "/us/cfr/t41/s304-9.1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 304-9.1 - Definition of a donor."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "304-9.1"
section_name: "Definition of a donor."
chapter_number: 304
chapter_name: "PAYMENT OF TRAVEL EXPENSES FROM A NON-FEDERAL SOURCE"
subchapter_number: "C"
subchapter_name: "ACCEPTANCE OF PAYMENTS FOR TRAINING"
part_number: "304-9"
part_name: "9—CONTRIBUTIONS AND AWARDS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 4111(b); E.O. 11609, 36 FR 13747, 3 CFR 1971-1975 Comp., p. 586."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "304-9"
---


# 304-9.1 Definition of a donor.

A donor, for the purpose of this subchapter, is a non-profit charitable organization described by 26 U.S.C. 501(c)(3), that is exempt from taxation under 26 U.S.C. 501(a).