To amend the Internal Revenue Code of 1986 to deny the charitable deduction for contributions to organizations which participate in voter registration drives, and for other purposes.

Summary

Amends the Internal Revenue Code to: (1) deny the charitable deduction for contributions to organizations that participate in voter registration drives; (2) deny the tax-exempt status of organizations that participate in such drives; and (3) establish an excise tax on nonpermitted participation by tax-exempt organizations in such drives.

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Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 28 February 1990

  Open at official source

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