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HR 5308 102th Congress House Taxation Advertising Charities Income tax Signs and symbols Sports and Recreation Tax exemption Tax-exempt organizations Unrelated business income tax

To amend the Internal Revenue Code of 1986 to impose a moratorium on the inclusion of certain sponsorship payments in the unrelated business income of tax-exempt organizations.

Introduced: June 3, 1992 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
Jun 3, 1992
Referred to the House Committee on Ways and Means.
Jun 3, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to prohibit the activity of soliciting and receiving qualified sponsorship payments (payments received by tax-exempt organizations from corporations and other sponsors in connection with athletic and other public events) from being treated as a separate trade or business for purposes of the tax on unrelated business income of charitable, etc., organizations. Makes such prohibition applicable to sponsorship payments received before January 1, 1996, with respect any public event occurring before January 1, 1995.

Requires the Secretary to report to specified congressional committees on such tax treatment of sponsorship payments.

What's happening now June 3, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Norton, Eleanor Holmes
District of Columbia · Jul 21, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5308: To amend the Internal Revenue Code of 1986 to impose a moratorium on the inclusion of certain sponsorship payments in the unrelated business income of tax-exempt organizations.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-5308/
MLA
"H.R. 5308: To amend the Internal Revenue Code of 1986 to impose a moratorium on the inclusion of certain sponsorship payments in the unrelated business income of tax-exempt organizations.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-5308/.
Bluebook (legal)
H.R. 5308, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-5308/.
Markdown link
[H.R. 5308: To amend the Internal Revenue Code of 1986 to impose a moratorium on the inclusion of certain sponsorship payments in the unrelated business income of tax-exempt organizations.](https://openamerica.io/bill/102-HR-5308/)
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