To amend the Internal Revenue Code of 1986 to impose an excise tax on any tax-exempt organization which accepts any contribution which may be used to relocate property held by the organization if the relocation is contrary to the intent of the donor of the property.

3.0.0 1207 2023-01-11T20:01:54Z 2023-01-11T20:01:54Z House H HR 2007-02-27 110 hswm00 Ways and Means Committee House Standing Referred to 2007-02-27T19:04:00Z 2007-02-27 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2007-02-27 Introduced in House IntroReferral Intro-H 9 Library of Congress 2007-02-27 Introduced in House IntroReferral 1000 9 Library of Congress G000549 Rep. Gerlach, Jim [R-PA-6] Jim Gerlach R PA 6 N Taxation Charitable contributions Charities Excise tax Nonprofit organizations Property Relocation Social Welfare Tax penalties Taxation

00 2007-02-27 Introduced in House 2007-03-24T15:44:22Z Amends the Internal Revenue Code to impose an excise tax penalty on contributions received by a tax-exempt charitable organization used to relocate donated property contrary to the intent of the donor of such property. Allows an exemption from such penalty if a court determines that the relocation is the only viable alternative to preserve and protect the property.

]]>

To amend the Internal Revenue Code of 1986 to impose an excise tax on any tax-exempt organization which accepts any contribution which may be used to relocate property held by the organization if the relocation is contrary to the intent of the donor of the property. Official Title as Introduced To amend the Internal Revenue Code of 1986 to impose an excise tax on any tax-exempt organization which accepts any contribution which may be used to relocate property held by the organization if the relocation is contrary to the intent of the donor of the property. Introduced in House IH Display Title To amend the Internal Revenue Code of 1986 to impose an excise tax on any tax-exempt organization which accepts any contribution which may be used to relocate property held by the organization if the relocation is contrary to the intent of the donor of the property. Introduced in House 2007-02-27T05:00:00Z 2007-02-27 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.