A bill to amend the Internal Revenue Code of 1954 with respect to the unrelated business taxable income of certain nonprofit charitable organizations.

openUnited States· United States Congress· EN

Introduced

16 March 1983

Last action

—

Status

Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-186.

Summary

Amends the Internal Revenue Code to exempt from the tax on unrelated business income any income received by a tax-exempt organization from the sale, exchange, or rental of names from donor lists or membership lists.

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 16 March 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/825
Open data entity: https://api.congress.gov/v3/bill/98/s/825