110 HR 6005 IH: Tribal Charities Fairness Act of 2008. U.S. House of Representatives 2008-05-08 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.

I 110th CONGRESS 2d Session H. R. 6005 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.

1.

Short title

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

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.