Sec. 1. Charitable contributions of apparently wholesome food to Indian tribes
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Section 170(e)(3) of the Internal Revenue Code of 1986 is amended— by redesignating subparagraphs
(D)and
(E)as subparagraphs
(E)and (F), respectively, and by inserting after subparagraph
(C)the following new subparagraph: For purposes of this paragraph, an Indian tribe (as defined in section 7871(c)(3)(E)(ii)) shall be treated as an organization eligible to be a donee under subparagraph
(A)with respect to apparently wholesome food (as defined in section 22(b)(2) of the Bill Emerson Good Samaritan Food Donation Act ( 42 U.S.C. 1791(b)(2) ) (as in effect on the date of the enactment of this subparagraph)) only. For purposes of subparagraph (A)(i), if the use of the apparently wholesome food donated is related to the exercise of an essential governmental function of the Indian tribal government (within the meaning of section 7871), such use shall be treated as related to the purpose or function constituting the basis for the organization's exemption. . The amendments made by this section shall apply to taxable years beginning after December 31, 2012.
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Sec. 1
Charitable contributions of apparently wholesome food to Indian tribes
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