TAX-EXEMPT ORGANIZATIONS related term(s) Charities

Analyses

Use of Underutilized Small Businesses With Respect to Tax Exempt Bonds (H.R. 2551), 12718 [21MY]

Articles and editorials

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

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

Making War the Private Way, 23453 [11SE]

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

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)

Bonds: status of private purpose State and local (see S. Res. 233; H. Res. 274)

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

Commission on the Bicentennial of the Constitution of the U.S.: modify status relative to employees and limits on private contributions (see S. 1779; H.R. 3559)

Contributions: deductions by nonitemizers (see H.R. 811)

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

Credit unions: status (see H. Res. 273)

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

Firefighters and rescue units: tax exclusion of certain amounts (see H.R. 577)

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)

Harry S. Truman Memorial Scholarship Foundation: removal of dollar limitation on stipends paid (see H.R. 1227)

Inter-American Foundation: authorizing appropriations (see S. 559)

Jacob K. Javits Senate Fellowship Program: Senate cooperation (see S. Res. 197)

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)

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 Endowment for Democracy: prohibit grants to organizations affiliated with members of the board of directors (see H.R. 3984)

National Foundation on the Arts and the Humanities: extend appropriations (see S. 1264)

National Foundation on the Arts and the Humanities Act: amend (see H.R. 2296, 3248)

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

National Policy and Technology Foundation: establish (see H.R. 3997)

Nonprofit senior citizen organizations: reduced postal rates (see H.R. 397)

Olympic games: mechanism for contributions through tax returns (see S. 154)

Pollution: exemption of control bonds from certain limited issuance (see H.R. 1624)

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)

Small business: expansion of underutilized, with proceeds from tax-free interest on certain obligations (see H.R. 2551)

Social Security: computation of benefits (see H.R. 1573)

———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)

Student aid: exemption of loan bonds from certain limited issuance (see H.R. 1624)

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

———amend definition of unrelated trade or business relative to qualified conventions or trade shows (see H.R. 1732)

———deduction for contributions by nonitemizers (see H.R. 94)

———free distribution of certain articles 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 charitable contributions by nonitemizers (see H.R. 587)

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

———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 charitable contributions: Senator Chafee, 1825 [5FE]

National Make-A-Wish Month (H.J. Res. 221): sundry excerpts, 24214 [18SE]

Netting procedures by agriculture cooperatives: John R. Block, Sec. of Agriculture (excerpt), 16675 [20JN]

Tax deductible research trips: Ocean Research and Education Society, 25039 [26SE]

Tax exemptions for groups practicing satanism: James A. Baker III, Sec. of the Treasury, 25080 [26SE]

Vietnam Veterans of America, Inc. charter: Senator Cranston, 992 [24JA]

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]

Charitable organizations: determining legitimacy of certain tax deductible research trips, 25039 [26SE]

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

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

National Make-A-Wish Month: designate (H.J. Res. 221), 24214 [18SE]

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

Retirement savings plans: participation (H. Con. Res. 197), 25041 [26SE]

Small business: expansion of underutilized, with proceeds from tax-free interest on certain obligations (H.R. 2551), 12718 [21MY]

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

U.S. Council for World Freedom: review tax status, 23135 [10SE]

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

Remarks in Senate

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

Business: permit retention of holdings (S. 685), 5450 [19MR]

Charitable contributions: tax status, 1825 [5FE]

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

———ocean freight reimbursement, 12080 [15MY]

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]

———require loan guarantees and grants to nonprofit national rural development and finance corporations, 33088 [21NO]

Dept. of the Treasury: study impact of tax treatment of netting procedures relative to agricultural cooperatives, 16675-16676 [20JN]

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

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

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]

Nancy Hanks Center: GSA authority to collect additional contributions, 37524 [18DE]

National Academies of Practice: charter (S. 89), 190 [3JA]

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

Pearl Harbor Survivors Association: charter (S. 84), 187 [3JA]

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], 31953, 31960 [14NO]

Taxation: amend application of excess business holdings provisions (S. 1291), 15357 [12JN]

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

———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]

———prohibit exemptions for cults, groups, or organizations that practice satanism or witchcraft, 25077-25080, 25085 [26SE]

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

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

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

Vietnam Veterans of America, Inc.: grant charter (S. 8), 990 [24JA]

Schedules

Ocean Research and Education Society 1985 courses, 25040 [26SE]

Statements

Pearl Harbor Survivors Association Purpose, 187 [3JA]

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

Texts of

H. Con. Res. 197, retirement savings plans, 25041 [26SE]

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

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

S. 8, Vietnam Veterans of America, Inc. charter, 992 [24JA]

S. 89, National Academies of Practice charter, 190 [3JA]

S. 232, tax treatment of income derived by 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]

Study tax treatment of netting procedures relative to cooperatives (excerpt), 16675 [20JN]