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United States · Bill · S

S. 909 (114th)

Philanthropic Enterprise Act of 2015

openUnited States· United States Congress· EN

Introduced

14 April 2015

Last action

Status

Placed on Senate Legislative Calendar under General Orders. Calendar No. 43.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Philanthropic Enterprise Act of 2015 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 for the charitable purpose (all profits to charity), and independent operation (i.e., not controlled by a substantial contributor or family members) from the excise tax on excess business holdings.

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Documents

4 official files

Placed on Calendar Senate (text)

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Sources

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