CHARITIES related term(s) Tax-Exempt Organizations

Addresses

Acquired Immune Deficiency Syndrome: Senator Weicker, 27838 [17OC]

Sid W. Richardson Foundation: David Rockefeller, 7292-7294 [3AP]

Articles and editorials

Alleged Use of Ethiopian Famine Aid as Payment for Purchase of Soviet Military Arms (exerpt), 18984 [15JY]

Ethiopia Makes Money on Donated Food Aid, 13858 [24MY]

For Population Control Groups, It's Fat City, 34382 [4DE]

Mail Rate for Nonprofits Results in Growing Subsidy, 24935 [25SE]

Potato Power—2 Virginia Pastors Gather Tons of Tubers To Feed Needy in DC, 35 States, 21753 [31JY]

Preserving the Charitable Deductions, 17560 [26JN]

Seed Planting, Community Foundation Style, 11600-11602 [9MY]

Bills and resolutions

Abortion: deny tax-exempt status to certain organizations (see H.R. 2897)

Affiliated group: amend definition (see H.R. 1045)

Agriculture: credit against tax for contributions of commodities (see H.R. 3059)

Charitable contributions: tax deduction (see S. Res. 101)

Corporations: tax treatment of acquisition and management of real property for certain tax-exempt organizations (see S. 1808)

Executive departments: acceptance of volunteer service to carry out certain activities (see H.R. 1993)

Gleaning: commend agricultural producers and volunteer workers (see S. Con. Res. 59; H. Con. Res. 183)

Handicapped: Small Business Act procurement grants and contracts for certain organizations (see H.R. 3866)

Legal services: tax penalty for failure to provide assistance funds for the poor (see H.R. 1273)

LIFE International: availability of surplus Government-owned vessels to assist developing countries (see S. 1344)

Live Aid Day: designate (see S.J. Res. 157)

Motor vehicles: computation of standard mileage rate for tax deduction of certain contributions (see H.R. 197)

———determination of allowable tax deductions for certain expenses (see H.R. 2084)

National Foundation on the Arts and the Humanities Act: amend (see H.R. 3248)

National Philanthropy Day: designate (see S.J. Res. 207; H.J. Res. 326)

Private foundations: application of excess business holding provisions of Tax Reform Act (see H.R. 3135)

———application of Tax Reform Act's excess business holding provisions (see S. 1291)

———retention of certain business holdings (see S. 685)

———tax treatment (see H.R. 2086)

Public Charity Tax Penalty Reform Act: enact (see H.R. 2131)

Real property: tax exemption for certain managing corporations or trusts (see H.R. 3301)

Religion: investment tax credit for taxable businesses conducted by certain religious communities (see H.R. 1723)

Robert A. Taft Institute: authorizing appropriations (see H.R. 1047)

Scholarship grants: prevent tax penalty for failure to receive advance approval of procedures (see H.R. 2789)

Securities: allowing ownership of interest in an S corporation (see S. 514)

Social Security: disregard tax-exempt interest in computing benefits included in income (see H.R. 980)

———insured status requirements (see H.R. 564)

Social welfare organizations: estate and gift tax treatment of contributions (see H.R. 1765)

Tax laws: reduce rates and eliminate most credits, deductions, and exclusions (see S. 1006; H.R. 2222)

Taxation: activity relative to free distribution of low-cost articles in connection with solicitation of charitable contributions (see H.R. 2492)

———blood donations deductible as gifts (see H.R. 3497)

———free distribution of certain articles by tax-exempt organizations relative to solicitation of contributions (see S. 1458)

———partial elimination of credits, deductions, and exclusions (see S. 325; H.R. 777, 800)

———permanent deduction of contributions by nonitemizers (see S. 361; H.R. 587, 1209)

———remove certain limitations on donations of original artworks to museums or public libraries (see H.R. 3087)

———sense of the House over proposed changes of law (see H. Res. 91)

Tax-exempt organizations: tax treatment of income derived from sale of mailing lists (see S. 232)

Unrelated business taxable income: treatment (see H.R. 659)

Vagrancy: assistance to charitable organizations providing housing and support services to homeless persons (see H.R. 1422)

Veterans: delete word war appearing before veterans in provisions relative to tax treatment of certain contributions (see H.R. 1511)

Volunteer workers: application of Fair Labor Standards Act (see H.R. 3380, 3391, 3394)

Volunter workers: application of Fair Labor Standards Act (see H.R. 3380)

Letters

Deductions for contributions: Senator Chafee, 1825 [5FE]

Remarks in House

Abortion: deny tax-exempt status of charitable contribution recipient organizations which directly or indirectly perform or finance (H.R. 2897), 34382 [4DE]

———deny tax-exempt status to organizations which directly or indirectly perform or finance (H.R. 2897), 17988 [27JN]

Allegheny County, PA: anniversary of the Easter Seals Society, 26492 [7OC]

Anticrime groups: allow tax deductions for contributions (H.R. 840), 1318 [30JA]

Charitable contributions: opposition to proposed changes in tax laws pertaining to (H. Res. 91), 3974 [27FE]

Congressional baseball game: presentation of proceeds to Children's Hospital, Washington, DC, 30120 [1NO]

Ethiopia: alleged use of famine aid as payment for purchase of Soviet military arms, 18983-18985 [15JY]

———entry-port fee on donated food aid, 13858 [24MY]

Fair and Simple Tax Act: enact (H.R. 2222), 9723 [29AP]

Fraternal organizations: repeal tax-exempt status, 13861 [24MY]

Hunger: commend gleaning of unharvested crops to aid victims (H. Con. Res. 183), 22921 [4SE]

Kokomo, IN: tribute to We Care charity drive, 1280 [30JA]

Los Angeles, CA: Unified School District fundraising for assistance to Ethiopian children, 18921 [11JY]

National Foundation on the Arts and the Humanities Act: amend (H.R. 3248), 24515-24517 [20SE], 24806-24810 [24SE]

National Heritage Resource Act: enact (H.R. 3087), 20848 [26JY]

Preferred mailing: funding for rates, 13346 [22MY]

Public: volunteer trustees, directors, and officers not punishable under tax laws (H.R. 2131), 8537 [18AP]

Social welfare organizations: estate and gift tax treatment of contributions (H.R. 1765), 6497 [27MR]

Surplus food: tax credit for contributing to charitable organizations for the poor (H.R. 3059), 20149 [23JY]

Taxation: reform proposals (H.R. 2222), 9723 [29AP]

Tax-exempt organizations: exempt from taxation corporations or trusts acquiring or managing real estate for other exempt organizations (H.R. 3301), 23682 [12SE]

United Black Fund, Inc.: tribute, 13954 [3JN]

United Way of Long Island, NY: anniversary, 23280 [10SE]

Volunteer workers: application of Fair Labor Standards Act (H.R. 3391), 24572 [20SE]

Remarks in Senate

Acquired immune deficiency syndrome: efforts on behalf of victims, 27838 [17OC]

Agriculture: commend agricultural producers and volunteer workers for gleaning efforts (S. Con. Res. 59), 21752 [31JY]

American Lung Association: commencement of the Christmas Seal Campaign, 30639 [6NO]

Bennettsville, SC: relief for the Marlboro County General Hospital (S. 1895), 34124 [4DE]

Combined Jewish Philanthropies of Greater Boston: anniversary, 9475 [25AP]

Contributions: tax status, 1825 [5FE]

Corporations: tax treatment of acquisition and management of real property for certain tax-exempt organizations (S. 1808), 29748 [30OC]

Dept. of Agriculture: distribution of commodities to nonprofit voluntary organizations, 33332-33333 [22NO]

Dept. of Defense: authorize contributions of foods by military commissaries, 13501 [23MY]

Farmers Home Administration: permit sale of development rights to certain land, 33086 [21NO]

Gleaning: commend agricultural producers and volunteer workers, 33225-33227 [22NO]

Humanitarian assistance: ocean freight reimbursement, 12080 [15MY]

Kids, Inc.: commend charitable activities, 30500 [5NO]

LIFE International: availability of surplus Government-owned vessels to assist developing countries (S. 1344), 16962 [24JN]

Mail: reduced rates for certain organizations, 11412-11414 [9MY]

National Philanthropy Day: designate (S.J. Res. 207), 24940 [25SE], 29171 [25OC], 29762 [30OC]

Postal Service: postponement of rate increase for certain mailers, 24934-24935 [25SE]

———postponement of rate increase for certain mailers (S. 1692), 24659 [23SE]

———subsidies, 31292, 31302 [12NO]

———subsidies for tax-exempt organizations, 31953, 31960 [14NO]

St. Joseph, MO: commend United Way campaign, 27843 [17OC]

Taxation: allow ownership of certain stocks (S. 514), 3619 [26FE]

———make permanent deduction for charitable contributions by nonitemizers (S. 361), 1549 [31JA], 29762 [30OC]

———permanent deduction of charitable contributions by nonitemizers (S. 361), 18313 [10JY]

Tax-exempt organizations: amend application of excess business holdings provisions (S. 1291), 15357 [12JN]

———clarification of tax regulations relative to free distribution of low-cost articles (S. 1458), 19599 [18JY]

———permit retention of business holdings (S. 685), 5450 [19MR]

———retain exemption for charitable contributions (S. Res. 101), 5321 [18MR]

———tax treatment of contributions, 6244 [26MR]

———tax treatment of income derived from sale of mailing lists (S. 232), 741 [22JA]

Williams, Randy: election as president of Circle K International, 30641 [6NO]

Statements

Being Unwanted: Mother Teresa, 27838 [17OC]

Permanent Deduction of Charitable Contributions by Nonitemizers: (sundry), 18313-18321 [10JY]

Texts of

H. Con. Res. 183, commend gleaning of unharvested crops to aid victims of hunger, 22921 [4SE]

H.R. 840, allow tax deductions for contributions to anticrime groups, 1319 [30JA]

H.R. 2897, deny tax-exempt status to charitable contribution recipient organizations which directly or indirectly perform or finance abortions, 34383 [4DE]

H.R. 3087, National Heritage Resource Act, 20849 [26JY]

H.R. 3391, amend certain Fair Labor Standards Act provisions relative to overtime compensation and length of workweek of certain workers, 24573 [20SE]

S. 232, tax treatment of income derived by tax-exempt organizations from sale of mailing lists, 742 [22JA]

S. 361, make permanent tax deduction for charitable contributions by nonitemizers, 1550 [31JA]

S. 514, allow charities ownership of certain stocks, 3620 [26FE]

S. 685, permit retention of business holdings by tax-exempt organizations, 5450 [19MR]

S. 1344, availability of surplus Government-owned vessels to LIFE International, 16962 [24JN]

S. 1692, postponement of postage rate increases for certain mailers, 24659 [23SE]

S. Con Res. 59, commend agricultural producers and volunteer workers for gleaning efforts, 21752 [31JY]

S. Res. 101, retain tax exemption for charitable contributions, 5321 [18MR]

S.J. Res. 207, National Philanthropy Day, 24940 [25SE], 29171 [25OC]