[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6005 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6005

  To amend the Internal Revenue Code to provide for the treatment of 
Indian tribal governments as State governments for the purposes of the 
           Public Charity-Private Foundation Classification.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2008

 Mr. Becerra (for himself, Mr. Nunes, Mr. Rangel, Mr. Blumenauer, Mr. 
 Honda, and Mr. Cole of Oklahoma) introduced the following bill; which 
            was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code to provide for the treatment of 
Indian tribal governments as State governments for the purposes of the 
           Public Charity-Private Foundation Classification.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tribal Charities Fairness Act of 
2008.''

SEC. 2. PUBLIC SUPPORT BY INDIAN TRIBAL GOVERNMENTS.

    (a) In General.--Section 7871(a) (relating to Indian tribal 
governments treated as States for certain purposes) is amended by 
striking ``and'' at the end of paragraph (6), by striking the period at 
the end of paragraph (7) and inserting ``; and'', and by adding at the 
end the following new paragraph:
            ``(8) for purposes of--
                    ``(A) determining support of an organization 
                described in section 170(b)(1)(A)(vi), and
                    ``(B) determining whether an organization is 
                described in paragraph (1) or (2) of section 509(a) for 
                purposes of section 509(a)(3).''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to--
            (1) support received before, on, or after the date of the 
        enactment of this Act, and
            (2) the determination of the status of any organization 
        with respect to any taxable year beginning after such date of 
        enactment.
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