What is a irs code 170 c?

Section 170 (c) (of the Code) includes within the term charitable contribution, as used in section 170, a contribution or gift to or for the use of a position or organization of war veterans, or an auxiliary unit or society, trust, or foundation for any such position or organization that is organized in the United States. Any charitable contribution (as defined in subsection (c)) paid within the tax year will be allowed as a deduction. A charitable contribution will only be admitted as a deduction if it is verified in accordance with the rules prescribed by the Secretary.