Sec. 90702. Treatment of Tribal foundations and charities like charities funded and controlled by other governmental funders and sponsors
92 words·~1 min read·
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Section 7871(a) is amended by striking and at the end of paragraph (6), by striking the period at the end of paragraph
(7)and inserting , and , and by adding at the end the following new paragraph: for purposes of— determining support of an organization described in section 170(b)(1)(A)(vi), and determining whether an organization is described in paragraph
(1)or
(2)of section 509(a) for purposes of section 509(a)(3). . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.