HR 2464 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to clarify that certain activities of a charitable organization in operating an amateur athletic event do not constitute unrelated trade or business activities.

Introduced 1991-05-23· Sponsored by Rep. Jenkins, Edgar L. [D-GA-9]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-05-23)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that certain revenue received by tax-exempt organizations that conduct amateur athletic events shall not be treated as taxable unrelated business income.…

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

Cosponsors (20)

9 Democrats11 Republicans
Rep. Stump, Bob [R-AZ-3]AZ
Rep. Kyl, Jon [R-AZ-4]AZ
Rep. Matsui, Robert T. [D-CA-3]CA
Rep. Rhodes, John J., III [R-AZ-1]AZ
Rep. Slattery, Jim [D-KS-2]KS
Rep. Livingston, Bob [R-LA-1]LA
Rep. McCrery, Jim [R-LA-4]LA
Rep. Hunter, Duncan [R-CA-45]CA
Rep. Barnard, Doug, Jr. [D-GA-10]GA
Rep. McCollum, Bill [R-FL-5]FL
Rep. Packard, Ron [R-CA-43]CA
Rep. Fascell, Dante B. [D-FL-19]FL
Rep. Lancaster, H. Martin [D-NC-3]NC
Rep. Cunningham, Randy (Duke) [R-CA-44]CA
Rep. Harris, Claude [D-AL-7]AL
Rep. Jacobs, Andrew, Jr. [D-IN-10]IN
Rep. Cox, Christopher [R-CA-40]CA
Rep. Glickman, Dan [D-KS-4]KS
Rep. Sundquist, Don [R-TN-7]TN
Rep. Coleman, Ronald D. [D-TX-16]TX