(a) In general. — In the case of a foreign corporation, deductions shall be allowed only for purposes of § 30431(b) of this title and, except as provided in subsection (b) and in § 30444 of this title, only if and to the extent that they are effectively connected with income which is effectively connected with the conduct of trade or business within Puerto Rico. Proper apportionment and allocation of deductions for these purposes shall be determined as per the rules and regulations prescribed by the Secretary.(b) Charitable contributions. — Deductions for charitable contributions allowed by § 30130 of this title shall be allowed whether or not connected with income which is effectively connected with the conduct of trade or business within Puerto Rico. History —Jan. 31, 2011, No. 1, § 1092.03, retroactive to Jan. 1, 2011.