A bill to amend the Internal Revenue Code of 1954 with respect to the deduction of charitable contributions to organizations from which the taxpayer or a member of his family receives services.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that charitable contributions to a tax-exempt organization shall not be denied tax deductibility solely because of any educational benefit derived by the taxpayer, unless such contribution was earmarked for the direct benefit of the taxpayer or his family.…