[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.2522(b)-1]

[Page 595]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.2522(b)-1  Charitable and similar gifts; nonresidents not citizens.

    (a) The deduction for charitable and similar gifts, in the case of a 
nonresident who was not a citizen of the United States at the time he 
made the gifts, is governed by the same rules as those applying to gifts 
by citizens or residents, subject, however, to the following exceptions:
    (1) If the gifts are made to or for the use of a corporation, the 
corporation must be one created or organized under the laws of the 
United States or of any State or Territory thereof.
    (2) If the gifts are made to or for the use of a trust, community 
chest, fund or foundation, or a fraternal society, order or association 
operating under the lodge system, the gifts must be for use within the 
United States exclusively for religious, charitable, scientific, 
literary or educational purposes, including the encouragement of art and 
the prevention of cruelty to children or animals.
    (b) [Reserved]