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United States · Bill · S

S. 3377 (112th)

Philanthropic Enterprise Act of 2012

referredUnited States· United States Congress· EN

Introduced

12 July 2012

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Philanthropic Enterprise Act of 2012 - Amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meet specified requirements relating to exclusive ownership, minimum distribution of net operating income, and independent operation (i.e., not controlled by a substantial contributor) from the excise tax on excess business holdings and unrelated business income.

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Documents

3 official files

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Sources

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