Miscellaneous Charitable Contribution Tax Act of 1984

[AI summary unavailable — showing source text] Miscellaneous Charitable Contributions Tax Act of 1984 - Amends the Internal Revenue Code to require tax-exempt organizations subject to the unrelated business tax and private foundations subject to investment income tax to make estimated tax payments. Increases the percentage limitation on the deductions for charitable contributions to 60 percent of the taxpayer's contribution base for individuals and 20 percent of the taxable income for corporations. Increases from 5 to 15 years the period for carryforward of excess charitable contribution deductions. Permits a corporation to make a charitable contribution to a person even though the person owns part or all of the stock of such corporation. Provides that the present value of a gift of a remainder interest must be discounted at a rate of five percent per annum for purposes of the charitable contribution deduction. Makes various changes in the rules relating to private foundations, charitable remainder trusts, and charitable contributions by trusts to private foundations. Authorizes the Secretary of the Treasury to impose a fee not to exceed $250 for any taxable year to process an application and prepare a written determination for…