Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 54-11

1954-1 C.B. 64

Sec. 170

Full Text

Rev. Rul. 54-11

The Oklahoma Education Television Authority, created by an act of the Oklahoma Legislature, approved May 18, 1953, is an instrumentality of the State of Oklahoma and contributions or gifts made to the authority, which is to provide a statewide educational television system are deductible by the donors in the manner and to the extent provided by section 23(o) and (q) of the Internal Revenue Code.