30‑227 Entities to which this Subdivisio30‑227 Entities to which this Subdivision applies

30‑227 Entities to which this Subdivision applies

(1) This Subdivision sets out requirements relating to a *deductible gift recipient. (2) A deductible gift recipient is an entity or *government entity that: (a) is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30‑15 and is: (i) endorsed under Subdivision 30‑BA as a deductible gift recipient; or (ii) mentioned by name in that table or in Subdivision 30‑B; or (b) is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item 1, 2 or 4 of the table in section 30‑15.