To amend the Internal Revenue Code of 1986 to provide that the conducting of certain games of chance shall not be treated as an unrelated trade or business.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the conducting of certain qualified games of chance by tax exempt or nonprofit organizations shall not be treated as an unrelated trade or business for purposes of the tax imposed on tax-exempt organizations, if such organizations use the proceeds as specified.…