A bill to amend the Internal Revenue Code of 1954 to exclude from the definition of an unrelated trade or business qualified convention and trade shows activities carried out by an organization described in section 501(c)(3).

referredUnited States· United States Congress· EN

Introduced

25 April 1979

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to permit tax-exempt organizations to conduct conventions and trade show activities designed to educate individuals engaged in a particular industry about new products and services or new rules or regulations affecting such industry without subjecting such exempt organization to the unrelated business tax.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 25 April 1979
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/3744
Open data entity: https://api.congress.gov/v3/bill/96/hr/3744