A bill to amend the Internal Revenue Code of 1954 to provide that certain limited miscellaneous contributions may be taken into account for purposes of determining whether a private foundation has met the minimum distribution requirements of section 4942 of such Code.

[AI summary unavailable — showing source text] Provides that limited miscellaneous contributions for defraying expenses may be taken into account for purposes of determining whether a private foundation has met the minimum distribution requirements of the Internal Revenue Code.…