United States · Bill · HR
H.R. 538 (102nd)
To amend the Internal Revenue Code of 1986 to clarify the exclusion from the unrelated business income tax of revenue received by 501(c) organizations that conduct amateur athletic events.
Introduced
16 January 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to exclude from treatment as unrelated business income certain revenue received by tax-exempt organizations that conduct amateur athletic events.
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 16 January 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/538
- Open data entity: https://api.congress.gov/v3/bill/102/hr/538