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.
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
Plain-English summary
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
Committee on Finance requested executive comment from OMB; Treasury Department.
Committees of jurisdiction
1