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S 3085 97th Congress Senate Taxation Charitable contributions Estate tax Fraternal organizations Gift tax Income tax Public Welfare and Charities Tax deductions Tax-exempt organizations

A bill to amend the 1954 Internal Revenue Code to allow a tax deduction for charitable contributions to fraternal organizations for the purpose of constructing and maintaining their buildings.

Introduced: December 7, 1982 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 10, 1982
Committee on Finance requested executive comment from OMB; Treasury Department.
Dec 7, 1982
Read twice and referred to the Committee on Finance.
Dec 7, 1982
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an estate, gift and income tax deduction for charitable contributions to fraternal organizations used for the construction or maintenance of their buildings.

What's happening now December 10, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3085: A bill to amend the 1954 Internal Revenue Code to allow a tax deduction for charitable contributions to fraternal organizations for the purpose of constructing and maintaining their buildings.. 97th Congress. Open America. https://openamerica.io/bill/97-S-3085/
MLA
"S. 3085: A bill to amend the 1954 Internal Revenue Code to allow a tax deduction for charitable contributions to fraternal organizations for the purpose of constructing and maintaining their buildings.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-3085/.
Bluebook (legal)
S. 3085, 97th Cong. (2026), https://openamerica.io/bill/97-S-3085/.
Markdown link
[S. 3085: A bill to amend the 1954 Internal Revenue Code to allow a tax deduction for charitable contributions to fraternal organizations for the purpose of constructing and maintaining their buildings.](https://openamerica.io/bill/97-S-3085/)
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