United States · Bill · HR
H.R. 5645 (102nd)
To amend the Internal Revenue Code of 1986 to exclude certain sponsorship payments from the unrelated business income of tax-exempt organizations, and for other purposes.
Introduced
22 July 1992
Last action
5 October 1992 · Committee
Status
See H.R.11.
Sponsors
Rep. Jenkins, Edgar L. [D-GA-9], Rep. Chandler, Rod D. [R-WA-8], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. McDermott, Jim [D-WA-7]
Subjects
Taxation
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to declare that unrelated trade or business does not include the activity of soliciting and receiving qualified sponsorship payments (payments received by tax-exempt organizations from corporations and other sponsors in connection with certain athletic and other public events) for purposes of the tax on unrelated business income of charitable, etc., organizations. Excludes royalties received by certain tax-exempt olympic organizations for the 1996 Olympics as income from an unrelated trade or business. Includes income received by a tax-exempt organization (other than a tax-exempt credit union) from exchanging or leasing its membership list or its identifying symbol for use in connection with credit or debit cards as income derived from an unrelated trade or business.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
22 July 1992
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
22 July 1992
Introduced
Introduced in House
Source: IntroReferral
22 July 1992
Introduced
Introduced in House
Source: IntroReferral
23 July 1992
Calendars
Placed on the Union Calendar, Calendar No. 394.
Source: Calendars
23 July 1992
Reported
Reported by the Committee on Ways and Means. H. Rept. 102-700.
Source: Committee
23 July 1992
Reported
Reported by the Committee on Ways and Means. H. Rept. 102-700.
Source: Committee
27 July 1992
Vote
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed until July 28.
Source: Floor
27 July 1992
Floor
DEBATE - The House proceeded with forty minutes of debate.
Source: Floor
27 July 1992
Floor
Considered under suspension of the rules.
Source: Floor
27 July 1992
Floor
Mr. Gibbons moved to suspend the rules and pass the bill.
Source: Floor
28 July 1992
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
28 July 1992
Vote
On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 296 - 123 (Roll no. 327).
Source: Floor
28 July 1992
Vote
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 296 - 123 (Roll no. 327).
Source: Floor
28 July 1992
Floor
Considered as unfinished business.
Source: Floor
29 July 1992
Introduced
Received in the Senate and read twice and referred to the Committee on Finance.
Source: IntroReferral
5 October 1992
Committee
See H.R.11.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Engrossed in House · — · Download file
- Introduced in House · — · Download file
- Referred in Senate · — · Download file
- Reported in House · — · Download file
Documents
5 official files
Reported in House (text)
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Reported in House (text)
Reported in House · EN
Referred in Senate (text)
Referred in Senate · EN
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Introduced in House (text)
Introduced in House · EN
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Engrossed in House (text)
Engrossed in House · EN
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Introduced in House
summary · EN · 22 July 1992
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Sponsors
- Rep. Jenkins, Edgar L. [D-GA-9] · D · Sponsor
- Rep. Chandler, Rod D. [R-WA-8] · R · Sponsor
- Rep. Anthony, Beryl, Jr. [D-AR-4] · D · Sponsor
- Rep. McDermott, Jim [D-WA-7] · D · Sponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
- related to → Revenue Act of 1992
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/5645
- Open data entity: https://api.congress.gov/v3/bill/102/hr/5645
- us · 102-hr-5645 · source updated 3 January 2025