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.

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], Rep. Kyl, Jon [R-AZ-4], Rep. Matsui, Robert T. [D-CA-3], 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-45], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. McCollum, Bill [R-FL-5], Rep. Packard, Ron [R-CA-43], Rep. Fascell, Dante B. [D-FL-15], 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-11], Rep. Cox, Christopher [R-CA-40], 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-5], 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-6], 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) [D-LA-3], Rep. Bunning, Jim [R-KY-4], Rep. Campbell, Ben Nighthorse [D-CO-3], 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], JOE BARTON

Subjects

Taxation

Source updated

7 February 2024