To amend the Internal Revenue Code of 1986 to exempt motor vehicle donations to certain charities from the limitations on such donations.

Summary

Amends the Internal Revenue Code to exempt donations of motor vehicles to charities from the limitations and substantiation requirements applicable to such donations if: (1) the employees of the charity are solely responsible for, and perform substantially all of the services for, the daily operations of the charity's vehicle donation program; (2) the charity does not regularly use the property or services of a third party in carrying out its vehicle donation program; and (3) not more than 20% of the annual net proceeds from the sale of donated motor vehicles is paid to third parties for services used by the charity's vehicle donation program.

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

Timeline

1. 6 November 2007

   Introduced

   Introduced in House

   Source: IntroReferral

2. 6 November 2007

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

3. 6 November 2007

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 6 November 2007 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 6 November 2007

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 6 November 2007

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 6 November 2007

  Open at official source

Sponsors

• Rep. Filner, Bob [D-CA-51] · D · Sponsor
• Rep. Bilbray, Brian P. [R-CA-50] · R · Cosponsor
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.