United States · Bill · S
S. 1412 (105th)
Charitable Giving Incentive Act
Introduced
7 November 1997
Last action
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Status
Sponsor introductory remarks on measure. (CR S12828-12829)
Sponsors
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Subjects
Discovery layer
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.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 7 November 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 November 1997
Introduced in Senate
summary · EN · 7 November 1997
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/1412
- Open data entity: https://api.congress.gov/v3/bill/105/s/1412