{"data":{"id":"us-gu/5-gca-87110","jurisdiction":"us-gu","citation":"5 GCA § 87110","heading":"Donations.","body":"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.","path":["Title 5: Government Operations","Division 8 - Cultural Affairs","Chapter 87: Dipattamenton I Kaohao Guinahan Chamorro (Department of Chamorro Affairs)"],"source_url":"https://col.guamcourts.gov/sites/default/files/5gc087.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T02:28:18Z","sha256":"fd1769c62bfed9dfeeaa3bfd601e4dc1c321f6054cc27dae0d8917240a3caedd","source_id":"us-gu","stale":false,"prev":"us-gu/5-gca-87109","next":"us-gu/5-gca-87111"},"notice":"GroundRules: Original legal text. Not legal advice."}