ContentTax treatments by type of giftRegulation 830 CMR 62.3.2: Deduction for Charitable ContributionsAdditional benefitsCharitable Donations For security purposes we could not complete your request. Please click here to receive a new link to access the requested content. We have sent a verification email to . 97–248, set out as a note under section 501 of this title. 107–16 applicable to...