(a) Residentes de Puerto Rico.— Al computarse el valor de las donaciones tributables para el año natural se concederá una deducción a los donantes residentes de Puerto Rico por todas las donaciones hechas durante dicho año natural a, o para el uso de, cualquiera de las entidades u organizaciones mencionadas en la sec. 31035 de este título y sujeto a las reglas y limitaciones allí establecidas.
(b) No residentes de Puerto Rico.— Al computarse el valor de las donaciones tributables para el año natural se concederá una deducción a los donantes no residentes de Puerto Rico, por todas las donaciones hechas durante dicho año natural a, o para el uso de, cualquiera de las entidades u organizaciones mencionadas en la sec. 31066(a)(2) de este título y sujeto a las reglas y limitaciones allí establecidas.
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