[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4090 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 4090

  To amend the Internal Revenue Code of 1986 to exempt motor vehicle 
 donations to certain charities from the limitations on such donations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 6, 2007

  Mr. Filner introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to exempt motor vehicle 
 donations to certain charities from the limitations on such donations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MOTOR VEHICLE DONATIONS TO CERTAIN CHARITIES EXEMPT FROM 
              LIMITATIONS ON SUCH DONATIONS.

    (a) In General.--Paragraph (12) of section 170(f) of the Internal 
Revenue Code of 1986 (relating to contributions of used motor vehicles, 
boats, and airplanes) is amended by redesignating subparagraph (F) as 
subparagraph (G) and by inserting after subparagraph (E) the following 
new subparagraph:
                    ``(F) Exceptions for vehicle donations made to 
                certain charities.--Subparagraph (A) shall not apply to 
                contributions of motor vehicles to any organization 
                if--
                            ``(i) employees of the donee organization 
                        are solely responsible for, and perform 
                        substantially all of the services for, the 
                        daily operations of the organization's vehicle 
                        donation program,
                            ``(ii) the donee organization does not 
                        regularly use the property or services of any 
                        third party in carrying out such program (other 
                        than vehicle repair, maintenance, and towing 
                        services), and
                            ``(iii) not more than an amount equal to 20 
                        percent of the annual net proceeds from the 
                        sale of motor vehicles donated to such 
                        organization is paid to third parties for 
                        services used by such program.
                For purposes of clause (iii), the term `net proceeds' 
                means gross proceeds reduced by costs allocable to 
                employee services under the program.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after the date of the enactment of this Act in 
taxable years ending after such date.
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