HR 3739 · 100th Congress · Taxation

A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of amounts received by tax-exempt organizations from sales, rentals, or other dispositions of lists of members, customers, or contributors.

Introduced 1987-12-10· Sponsored by Rep. Donnelly, Brian J. [D-MA-11]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1987-12-10)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to include as income, for purposes of the unrelated business income tax, amounts received by tax-exempt organizations in connection with the sale, rental, or other disposition of member, customer, or donor lists. Exempts certain charitable and veterans' organizations from this provision in the case of transactions involving like organizations.…

Summarized by Claude AI · Non-partisan · For informational purposes only