AN ACT TO AMEND SECTION 3710 OF TITLE 12 OF THE DELAWARE CODE, RELATING TO CHARITABLE CONTRIBUTIONS BY CERTAIN FIDUCIARIES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Paragraph (b) of § 3710 of Title 12 of the Delaware Code, is hereby amended to read as follows:
(b) No authorization hereunder for a contribution shall be effective beyond the end of the calendar year following the date of the order, and the aggregate of contributions authorized to be made within that period shall not exceed the amount which would be deductible as charitable contributions under the Internal Revenue Code of the United States in the year in which the contributions are made.
Approved December 12, 1963.