913i 1

For the purposes of this chapter, a taxpayer shall be deemed to have made a donation to the Educational Foundation the last day of the taxable year if said donation corresponds to said taxable year and it is made on or before the deadline established by law to file the income tax return for said year. History —July 19, 1995, No. 80, added as § 13 on Mar. 14, 1996, No. 13, § 5.