A bill to encourage corporations to donate certain historical film to educational organizations by increasing the limit on the charitable contribution deduction of such corporations.

referredUnited States· United States Congress· EN

Introduced

29 April 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to increase the limit on charitable contribution deductions for corporations that donate historical film to educational organizations. Increases the percentage limitation from 5 percent to 30 percent. Requires that the donor must have held such film for nine years and that the donor contribute their entire interest in such film.

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Documents

1 official file

Introduced in House
summary · EN · 29 April 1981
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/3306
Open data entity: https://api.congress.gov/v3/bill/97/hr/3306