Para fines de este capítulo, se considerará que un contribuyente, entiéndase un individuo, corporación o entidad, ha efectuado un donativo al Fondo si dicha aportación se hace en o antes del último día que por ley constituye el final del año contributivo.
Aquellos donativos hechos al Fondo podrán reclamarse en su totalidad como una deducción del ingreso individual o del ingreso bruto de corporaciones o sociedades, según aplique y sin sujeción a las disposiciones de la sec. 30135(a)(3) de este título, conocida como el Código de Rentas Internas de Puerto Rico de 2011. Todo individuo, corporación o sociedad que reclame esta deducción deberá acompañar con su planilla de contribución sobre ingresos una certificación expedida por el Departamento de Desarrollo Económico y Comercio que evidencie el donativo efectuado.
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