To amend the Internal Revenue Code of 1986 to clarify that certain activities of a charitable organization in operating an amateur athletic event do not constitute unrelated trade or business activities.

referredUnited States· United States Congress· EN

Introduced

23 May 1991

Last action

23 May 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Jenkins, Edgar L. [D-GA-9], Rep. Stump, Bob [R-AZ-3], Sen. Kyl, Jon [R-AZ], Rep. Matsui, Robert T. [D-CA-5], Rep. Rhodes, John J., III [R-AZ-1], Rep. Slattery, Jim [D-KS-2], Rep. Livingston, Bob [R-LA-1], Rep. McCrery, Jim [R-LA-4], Rep. Hunter, Duncan [R-CA-52], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. McCollum, Bill [R-FL-8], Rep. Packard, Ron [R-CA-48], Rep. Fascell, Dante B. [D-FL-19], Rep. Lancaster, H. Martin [D-NC-3], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Harris, Claude [D-AL-7], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Cox, Christopher [R-CA-48], Rep. Glickman, Dan [D-KS-4], Rep. Sundquist, Don [R-TN-7], Rep. Coleman, Ronald D. [D-TX-16], Rep. Jones, Ben [D-GA-4], Rep. Chandler, Rod D. [R-WA-8], Rep. Kolbe, Jim [R-AZ-8], Rep. Ireland, Andrew P. [R-FL-10], Rep. Brewster, Bill K. [D-OK-3], Rep. Geren, Pete [D-TX-12], Rep. Jefferson, William J. [D-LA-2], Rep. Holloway, Clyde [R-LA-8], Rep. Bryant, John W. [D-TX-5], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Burton, Dan [R-IN-5], Rep. Dannemeyer, William E. [R-CA-39], Rep. Baker, Richard H. [R-LA-6], Rep. Hayes, James A. [D-LA-7], Rep. Tauzin, W. J. (Billy) [R-LA-3], Sen. Bunning, Jim [R-KY], Sen. Campbell, Ben Nighthorse [R-CO], Rep. Hopkins, Larry J. [R-KY-6], Rep. Roybal, Edward R. [D-CA-25], Rep. Dickinson, William L. [R-AL-2], Rep. Huckaby, Thomas J. (Jerry) [D-LA-5], Rep. Moorhead, Carlos J. [R-CA-22], Rep. Rowland, J. Roy [D-GA-8], Rep. Frost, Martin [D-TX-24], Rep. Archer, Bill [R-TX-7], Rep. Gingrich, Newt [R-GA-6], Rep. Barton, Joe [R-TX-6]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to provide that certain revenue received by tax-exempt organizations that conduct amateur athletic events shall not be treated as taxable unrelated business income.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

23 May 1991
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
23 May 1991
Introduced
Introduced in House
Source: IntroReferral
23 May 1991
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · — · Download file

Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 23 May 1991
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to clarify that certain activities of a charitable organization in operating an amateur athletic event do not constitute unrelated trade or business activities.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/102nd-congress/house-bill/2464
Open data entity: https://api.congress.gov/v3/bill/102/hr/2464
us · 102-hr-2464 · source updated 7 February 2024