Foreign contribution defined to include articles, currency, securities and income, with specified exclusions and deemed receipts.

The Foreign Contribution definition covers donations, deliveries or transfers from any foreign source of articles, currency, securities and foreign securities, includes deemed contributions such as items received and re transferred and income or interest earned on foreign contribution, permits a specified small gift exception for personal articles, and excludes amounts received as fees or payments for goods or services rendered in the ordinary course of business; "person" and "foreign source" are defined to include listed domestic and foreign entities and persons.

---

---

---