A bill to amend the Internal Revenue Code of 1954 to remove certain limitations on charitable contributions of certain items.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the amount of a qualified artistic charitable contribution shall be the fair market value of the property contributed (determined at the time of such contribution). Defines "qualified artistic charitable contribution" as the contribution of any literary, music, artistic, or scholarly composition, any letter or memorandum, or similar property, but only if: (1) such property was created by the personal efforts of the taxpayer making such contribution no less than one year prior to such contribution; (2) there is a written appraisal of the fair market value of the property included with the tax return; and (3) the use of such property by the donee is related to the purpose or function constituting the basis for the donee's tax exemption. Limits the amount of the qualified artistic charitable contributions for any taxable year to the artistic adjusted gross income for the taxpayer for such taxable year. Defines "artistic adjusted gross income." Prohibits public officials from taking a deduction for donation of their papers if the papers were produced while the officials were officers or employees of the United States or any State, or if …