A bill to amend the Internal Revenue Code of 1986 to clarify that certain activities of a charitable organization in operating an amateur athletic event do not constitute unrelated trade or business activities.

referredUnited States· United States Congress· EN

Introduced

18 April 1991

Last action

18 April 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Breaux, John B. [D-LA], Sen. Mack, Connie, III [R-FL], Sen. DeConcini, Dennis [D-AZ], Sen. Seymour, John [R-CA], Sen. Pryor, David H. [D-AR], Sen. McCain, John [R-AZ], Sen. Johnston, J. Bennett [D-LA], Sen. Nickles, Don [R-OK], Sen. Brown, Hank [R-CO], Sen. Inouye, Daniel K. [D-HI], Sen. Hatch, Orrin G. [R-UT], Sen. Shelby, Richard C. [R-AL], Sen. Simpson, Alan K. [R-WY], Sen. Heflin, Howell [D-AL], Sen. Ford, Wendell H. [D-KY], Sen. Fowler, Wyche, Jr. [D-GA], Sen. Dixon, Alan J. [D-IL], Sen. Wallop, Malcolm [R-WY], Sen. Garn, E. J. (Jake) [R-UT], Sen. Lugar, Richard G. [R-IN], Sen. Reid, Harry [D-NV], Sen. Graham, Bob [D-FL], Sen. Symms, Steven D. [R-ID], Sen. Coats, Daniel [R-IN], Sen. Helms, Jesse [R-NC], Sen. Lott, Trent [R-MS], Sen. Craig, Larry E. [R-ID]

Subjects

Taxation

Source updated

14 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to provide that certain revenue received by tax-exempt organizations that conduct amateur athletic events shall not be treated as taxable unrelated business income.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

18 April 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
18 April 1991
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · — · Download file

Documents

2 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 18 April 1991
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → To amend the Internal Revenue Code of 1986 to clarify that certain activities of a charitable organization in operating an amateur athletic event do not constitute unrelated trade or business activities.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/866
Open data entity: https://api.congress.gov/v3/bill/102/s/866
us · 102-s-866 · source updated 14 January 2025