charitable contribution
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 416 U.S. 725 - Bob Jones University v. Simon · 1974Most cited · 1,709 citing opinions
a contribution or gift to or for the use of— '(2) A corporation, trust, or community chest, fund, or foundation— '(A) created or organized in the United States or in any possession thereof, or under the law of the United States, any State, the District of Columbia, or any possession of the United States; '(B) organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of c
How the Supreme Court has restated “charitable contribution”
Each Supreme Court definition of “charitable contribution,” sized by how often later courts cited it. “Change” is measured by wording overlap with earlier definitions — a rough signal, not a semantic judgment.
How often courts cite the cases defining “charitable contribution”
Court decisions citing the 3 opinions that defined “charitable contribution” — 4,571 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 3 definitions, chronological · 1974–1989
a contribution or gift to or for the use of .
a contribution or gift to or for the use of— * * * * * "(2) A corporation, trust, or community chest, fund, or foundation— "(A) created or organized in the United States or in any possession thereof, or under the law of the United States, any State, the District of Columbia, or any possession of the United States; "(B) organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster na