The sum donated to the Communities Revitalization Administration (ARCo.), to be used to match funds in the Individual Savings and Development Accounts may be deducted from the gross income of the donors pursuant to Section 1022(o) and 1023(aa)(2)(M) of the Puerto Rico Internal Revenue Code of 1994.\nHistory —Dec. 4, 2001, No. 170, § 8.
Puerto Rico Legal Code