5 GCA § 87110: Donations.

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 are deductible as referred to in the provisions of §501(c)3 of the U.S. Internal Revenue Code.