5 GCA § 87110
Donations
View official PDF ↗All donations to the Corporation and any or all of its programs and units, associations, subsidiaries, affiliates, but not limited to the same, shall be tax-deductible to the donors in the same manner and to the same extent that donations to charitable or educational non-profit organizations COL222017 CH. 87 DIPATTAMENTON I KAOHAO GUINAHAN CHAMORRO (DEPARTMENT OF CHAMORRO AFFAIRS) are deductible as referred to in the provisions of §501(c)3 of the U.S. Internal Revenue Code.
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.