HR 2464
102th Congress
House
Taxation
Athletics
Charities
Fees
Income tax
Licenses
Sports and Recreation
Tax exclusion
Tax-exempt organizations
Unrelated business income tax
To amend the Internal Revenue Code of 1986 to clarify that certain activities of a charitable organization in operating an amateur athletic event do not constitute unrelated trade or business activities.
Introduced: May 23, 1991
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 23, 1991
Referred to the House Committee on Ways and Means.
May 23, 1991
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to provide that certain revenue received by tax-exempt organizations that conduct amateur athletic events shall not be treated as taxable unrelated business income.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1