Sources: 42 C.F.R. § 411.357(j)
17. Charitable Donations by a Physician
Bona fide charitable donations made by a physician (or immediate family member) to an entity if all of the following conditions are satisfied:
The charitable donation is made to an organization exempt from taxation under the Internal Revenue Code (or to a supporting organization);
The donation is neither solicited nor offered in any manner that takes into account the volume or value of referrals or other business generated between the physician and the entity; and
The donation arrangement does not violate the anti-kickback statute or any billing or claims submission laws or regulations.