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In chemistry, a proton acceptor is defined as a base according to the Brønsted-Lowry theory. This theory, independently proposed by Johannes Nicolaus Brønsted and Thomas Martin Lowry in 1923, states that an acid is a compound that can donate a proton (H+), and a base is a compound that can accept a proton.1

When a base accepts a proton, it forms a conjugate acid. Conversely, when an acid donates a proton, it forms a conjugate base. For example, in the reaction between hydrochloric acid (HCl) and ammonia (NH3), ammonia acts as the base by accepting a proton from HCl, forming the ammonium ion (NH4+), which is the conjugate acid. This theory broadens the definition of acids and bases to include charged species like ions, not just neutral molecules.1

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