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HR 733 104th Congress House Taxation Charitable contributions Excise tax Finance and Financial Sector Foundations Gifts Income tax Stocks Tax administration Tax deductions Tax penalties Tax-exempt organizations

To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly-traded stock to certain private foundations, and for other purposes.

Introduced: January 30, 1995 See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 12, 1995
Committee Hearings Held.
Jul 11, 1995
Committee Hearings Held.
Jan 30, 1995
Referred to the House Committee on Ways and Means.
Jan 30, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the special rules for gifts of qualified appreciated stock to certain tax-exempt private foundations for purposes of the itemized deduction of charitable contributions.

Includes grants to certain foreign organizations as qualified distributions by private foundations for purposes of the tax on failure to distribute income.

Changes the due date for first quarter estimated tax payments by private foundations.

What's happening now July 12, 1995

Committee Hearings Held.

 Related & companion bills 1
  • HR 284 Identical bill To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicl…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Pelosi, Nancy
California · Jul 10, 1995
 D
Lofgren, Zoe
California · Feb 27, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 733: To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly-traded stock to certain private foundations, and for other purposes.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-733/
MLA
"H.R. 733: To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly-traded stock to certain private foundations, and for other purposes.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-733/.
Bluebook (legal)
H.R. 733, 104th Cong. (2026), https://openamerica.io/bill/104-HR-733/.
Markdown link
[H.R. 733: To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly-traded stock to certain private foundations, and for other purposes.](https://openamerica.io/bill/104-HR-733/)
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