- charitable contribution
means a charitable contribution, as that term is defined in section 170(c) of the Internal Revenue Code of 1986, if that contribution—
- contractual right
includes a right set forth in a rule or bylaw of a derivatives clearing organization (as defined in the Commodity Exchange Act), a multilateral clearing organization (as defined in the Federal Deposit Insurance Corporation Improvement Act of 1991), a national securities exchange, a national securities association, a securities clearing agency, a contract market designated under the Commodity Exchange Act, a derivatives transaction execution facility registered under the Commodity Exchange Act, or a board of trade (as defined in the Commodity Exchange Act), or in a resolution of the governing board thereof, and a right, whether or not in writing, arising under common law, under law merchant, or by reason of normal business practice.
- demand
means a demand for payment, present or future, that—
- dependent
includes spouse, whether or not actually dependent;
- grain
means wheat, corn, flaxseed, grain sorghum, barley, oats, rye, soybeans, other dry edible beans, or rice;
- grain storage facility
means a site or physical structure regularly used to store grain for producers, or to store grain acquired from producers for resale;
- household goods
means—
- improvement
includes—
- insufficiency
means amount, if any, by which a claim against the debtor exceeds a mutual debt owing to the debtor by the holder of such claim.
- inventory
means personal property leased or furnished, held for sale or lease, or to be furnished under a contract for service, raw materials, work in process, or materials used or consumed in a business, including farm products such as crops or livestock, held for sale or lease;
- new value
means money or money’s worth in goods, services, or new credit, or release by a transferee of property previously transferred to such transferee in a transaction that is neither void nor voidable by the debtor or the trustee under any applicable law, including proceeds of such property, but does not include an obligation substituted for an existing obligation;
- producer
means an entity which engages in the growing of grain.
- qualified religious or charitable entity or organization
means—
- receivable
means right to payment, whether or not such right has been earned by performance;
- related party
means—
- return
means a return that satisfies the requirements of applicable nonbankruptcy law (including applicable filing requirements).
- student loan program
means any program operated under title IV of the Higher Education Act of 1965 or a similar program operated under State or local law.
- value
means fair market value as of the date of the filing of the petition or, with respect to property that becomes property of the estate after such date, as of the date such property becomes property of the estate.