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The making of a financial contribution, gift, bequest.

SECTION 86.   Subsection (f) of section 1 of chapter 62 of the General Laws, as so appearing, is hereby amended by inserting after the first sentence the following sentence:- "For purposes of clause (1), the making of a financial contribution, gift, bequest, donation or any other financial instrument or pledge in any amount or the donation or loan of any object of any value, or any combination of the foregoing, qualifying for deduction as a charitable contribution under section 170 (a) of the Code to any corporation, foundation, organization or institution, which is exempt from taxation under section 501(c)(3) of the Code, shall not be used in any manner to determine domicile in the commonwealth or any other jurisdiction.