United States · Bill · S
S. 1412 (105th)
Charitable Giving Incentive Act
Introduced
7 November 1997
Last action
21 October 1998 · Introduced
Status
Sponsor introductory remarks on measure. (CR S12828-12829)
Sponsors
Sen. Smith, Gordon H. [R-OR], Sen. Feinstein, Dianne [D-CA], Sen. Wyden, Ron [D-OR], Sen. Baucus, Max [D-MT], Sen. Gorton, Slade [R-WA]
Subjects
Taxation
Source updated
21 August 2025
Summary
Charitable Giving Incentive Act - Amends the Internal Revenue Code to allow certain tax-free liquidations from a closely held corporation into a tax-exempt organization. Revises unrelated business income provisions regarding property acquired subject to a mortgage with respect to such a liquidation.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 November 1997
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
7 November 1997
Introduced
Sponsor introductory remarks on measure. (CR S11996-11997)
Source: IntroReferral
7 November 1997
Introduced
Introduced in Senate
Source: IntroReferral
21 October 1998
Introduced
Sponsor introductory remarks on measure. (CR S12828-12829)
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 7 November 1997 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 7 November 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 November 1997
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Introduced in Senate
summary · EN · 7 November 1997
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Smith, Gordon H. [R-OR] · R · Sponsor
- Sen. Feinstein, Dianne [D-CA] · D · Sponsor
- Sen. Wyden, Ron [D-OR] · D · Sponsor
- Sen. Baucus, Max [D-MT] · D · Sponsor
- Sen. Gorton, Slade [R-WA] · R · Sponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/1412
- Open data entity: https://api.congress.gov/v3/bill/105/s/1412
- us · 105-s-1412 · source updated 21 August 2025