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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…

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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
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Plain-English summary Congressional Research Service

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 May 23, 1991

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 866 Identical bill A bill to amend the Internal Revenue Code of 1986 to clarify that certain activities of a charitable organization in op…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Jul 16, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2464: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-2464/
MLA
"H.R. 2464: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-2464/.
Bluebook (legal)
H.R. 2464, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-2464/.
Markdown link
[H.R. 2464: 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.](https://openamerica.io/bill/102-HR-2464/)
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