United States · Bill · HR
H.R. 4990 (97th)
A bill to amend the Internal Revenue Code of 1954 to clarify the status of certain amateur athletic organizations.
Introduced
16 November 1981
Last action
—
Status
Subcommittee Hearings Held.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to qualify as tax-exempt public charities certain amateur sports organizations which, as part of their activities, provide athletic facilities or equipment. Denies a tax deduction for income, estate, and gift tax purposes, for contributions in excess of $500 made to such an organization by a person, or a member of the family of a person, who uses any athletic facility or equipment provided by the organization.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 16 November 1981
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/house-bill/4990
- Open data entity: https://api.congress.gov/v3/bill/97/hr/4990