A bill to amend the Internal Revenue Code of 1954 to allow a deduction for certain contributions to organizations providing services to the community.

referredUnited States· United States Congress· EN

Introduced

13 June 1973

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Allows a deduction under the Internal Revenue Code for contributions to organizations providing services to the community. Limits such deductions to the amount of $200 per organization. Excludes charitable contributions, contributions relating to trade or business expenses, and contributions made as a condition of receiving services provided by the donee or by reason of which the donor is entitled to such services.

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 13 June 1973
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/1987
Open data entity: https://api.congress.gov/v3/bill/93/s/1987