#### 30‑115 What this Subdivision is about This Subdivision sets out rules about endorsement of entities and government entities as deductible gift recipients. Endorsement of an entity described (except by name) in Subdivision 30‑A or 30‑B lets you deduct a gift you make to a fund, authority or institution that is, or is operated by, the entity. Table of sections Endorsement as a deductible gift recipient 30‑120 Endorsement by Commissioner 30‑125 Entitlement to endorsement 30‑130 Maintaining a gift fund Government entities treated like entities 30‑180 How this Subdivision applies to government entities

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