For purposes of this section and section
37 of this title:
(1) Antitrust laws
The term “antitrust laws” has the meaning given it in subsection (a) of section
12 of this title, except that such term includes section
45 of this title to the extent that such section
45 applies to unfair methods of competition.
(2) Charitable remainder trust
The term “charitable remainder trust” has the meaning given it in section
664(d) of title
26.
(3) Charitable gift annuity
The term “charitable gift annuity” has the meaning given it in section
501(m)(5) of title
26.
(4) Final determination
The term “final determination” includes an Internal Revenue Service determination, after exhaustion of donor’s and donee’s administrative remedies, disallowing the donor’s charitable deduction for the year in which the initial contribution was made because of the donee’s failure to comply at such time with the requirements of section
501(m)(5) or
664(d), respectively, of title
26.
(5) Person
The term “person” has the meaning given it in subsection (a) of section
12 of this title.
(6) State
The term “State” has the meaning given it in section
15g(2) of this title.