§ 37a. Definitions
For purposes of this section and section
37 of this title:
(4)
Final determination
The term “final determination” includes an Internal Revenue Service determination, after exhaustion of donor’s and donee’s administrative remedies, disallowing the donor’s charitable deduction for the year in which the initial contribution was made because of the donee’s failure to comply at such time with the requirements of section
501
(m)(5) or
664
(d), respectively, of title
26.
(5)
Person
The term “person” has the meaning given it in subsection (a) of section
12 of this title.