Sec. 2. DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS TO CERTAIN ORGANIZATIONS FOR MEMBERS OF THE ARMED FORCES
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## SEC. 2 DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS TO CERTAIN ORGANIZATIONS FOR MEMBERS OF THE ARMED FORCES ###
(a)In General **[**[26 U.S.C. 170](/us/usc/t26/s170)**]** Section 170(c) of the Internal Revenue Code of 1986 is amended by inserting after paragraph
(5)the following new paragraph: > > #### “(6) > > An organization described in section 501(c)(19) that is a federally chartered corporation.” > . ###
(b)Percentage Limitation Section 170(b)(1)(A) of the Internal Revenue Code of 1986 is amended by striking “ or ” at the end of clause (viii), by adding “ or ” at the end of clause (ix), and by inserting after clause
(ix)the following new clause: > > ###### “(x) > > an organization described in section 501(c)(19) that is a federally chartered corporation,” > . ###
(c)Effective Date **[**[26 U.S.C. 170 note](/us/usc/t26/s170)**]** The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
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Sec. 2
DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS TO CERTAIN ORGANIZATIONS FOR MEMBERS OF THE ARMED FORCES
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