A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of amounts received by tax-exempt organizations from sales, rentals, or other dispositions of lists of members, customers, or contributors.

referredUnited States· United States Congress· EN

Introduced

10 December 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to include as income, for purposes of the unrelated business income tax, amounts received by tax-exempt organizations in connection with the sale, rental, or other disposition of member, customer, or donor lists. Exempts certain charitable and veterans' organizations from this provision in the case of transactions involving like organizations.

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Documents

1 official file

Introduced in House
summary · EN · 10 December 1987
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/3739
Open data entity: https://api.congress.gov/v3/bill/100/hr/3739