Treasury Regulations · 26 CFR
§ 25.2522(b)-1. Charitable and similar gifts; nonresidents not citizens.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2522(b)
Cite as 26 CFR § 25.2522(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 2522(b)
- Length
- 153 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(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]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 25 Gift tax; gifts made after december 31, 1954
- Deductions
Nearby sections
- § 25.2519-1 Dispositions of certain life estates.
- § 25.2519-2 Effective date.
- § 25.2521-1 Specific exemption.
- § 25.2522(a)-1 Charitable and similar gifts; citizens or residents.
- § 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens.
- § 25.2522(c)-1 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
- § 25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
- § 25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
- § 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property.