43-1217. Charitable contribution deduction
disallowed where organization denied tax exempt status
No gift or bequest for religious, charitable, scientific, literary or educational
purposes, including the encouragement of art and the prevention of cruelty to children or
animals, otherwise allowable as a deduction, may be allowed as a deduction if made to an
organization which, in the income year of the organization in which the gift or bequest
is made, is not exempt under section 43-1201, paragraph 4 by reason of the provisions of
this article. With respect to any taxable year of the organization for which the
organization is not exempt pursuant to the provisions of section 43-1212 by reason of
having engaged in a prohibited transaction with the purpose of diverting the corpus or
income and which taxable year is the same or prior to the taxable year of the
organization in which such transaction occurred, such deduction shall be disallowed the
donor only if it was a party to such prohibited transaction. For the purpose of this
section, the term "gift or bequest" means any gift, contribution, bequest, devise, legacy
or transfer.
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