I 111th CONGRESS 1st Session H. R. 3085 IN THE HOUSE OF REPRESENTATIVES June 26, 2009 Mr. Becerra (for himself, Mr. Nunes, Mr. Blumenauer, Mr. Honda, Mr. Kildee, Mr. Luján, Ms. McCollum, and Mr. Olver) 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 provide for the treatment of Indian tribal governments as State governments for purposes of determining the sources of support of charitable organizations.

1.

Short title

This Act may be cited as the Tribal Charities Fairness Act of 2009.

2.

Public support by Indian tribal governments

(a)

In general

Section 7871(a) of the Internal Revenue Code of 1986 (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.