legislation: 93-s-1367

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
93-s-1367 93 s 1367 A bill relating to the income tax treatment of charitable contributions of copyrights, artistic compositions, or a collection of papers. Commerce 1973-03-26 1973-03-26 Referred to Senate Committee on Finance. Senate Sen. Church, Frank [D-ID] ID D C000388 0 Provides that the income tax deduction for a charitable contribution of a copyright, a literary musical, or artistic composition, a letter of memorandum, or similar property by a taxpayer to a charitable organization as defined in the Internal Revenue Code shall be reduced by one-half of the amount computed under the Internal Revenue Code provisions relating to contributions of ordinary income and capital gain property. Requires such a taxpayer to receive from the donee of such property a written statement that the property represents material of historical or artistic significance and that the use by the donee will be related to the purpose constituting the basis for its exemption. Exempts from these provisions, letters and other papers collected by a public official during his term of office. (Amends 26 U.S.C. 170(e)) 2024-08-01T18:41:05Z https://www.congress.gov/bill/93rd-congress/senate-bill/1367

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