by the United States government

“ The trustee of a partnership debtor may avoid any transfer of an interest of the debtor in property, or any obligation incurred by the debtor, that was made or incurred on or within 2 years before the date of the filing of the petition, to a general partner in the debtor, if the debtor was insolvent on the date such transfer was made or such obligation was incurred, or became insolvent as a result of such transfer or obligation. ”

“ In this section, the term “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— (A) is made by a natural person ”