Federal (United States) · Session law
Subtitle B
26 sections
26 sections
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1211REPORTING ON CERTAIN ACQUISITIONS OF INTERESTS IN INSURANCE CONTRACTS IN WHICH CERTAIN EXEMPT ORGANIZATIONS HOLD AN INTEREST.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1212INCREASE IN PENALTY EXCISE TAXES RELATING TO PUBLIC CHARITIES, SOCIAL WELFARE ORGANIZATIONS, AND PRIVATE FOUNDATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1213REFORM OF CHARITABLE CONTRIBUTIONS OF CERTAIN EASEMENTS IN REGISTERED HISTORIC DISTRICTS AND REDUCED DEDUCTION FOR PORTION OF QUALIFIED CONSERVATION CONTRIBUTION ATTRIBUTABLE TO REHABILITATION CREDIT.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1214CHARITABLE CONTRIBUTIONS OF TAXIDERMY PROPERTY.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1215RECAPTURE OF TAX BENEFIT FOR CHARITABLE CONTRIBUTIONS OF EXEMPT USE PROPERTY NOT USED FOR AN EXEMPT USE.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1216LIMITATION OF DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF CLOTHING AND HOUSEHOLD ITEMS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1217MODIFICATION OF RECORDKEEPING REQUIREMENTS FOR CERTAIN CHARITABLE CONTRIBUTIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1218CONTRIBUTIONS OF FRACTIONAL INTERESTS IN TANGIBLE PERSONAL PROPERTY.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1219PROVISIONS RELATING TO SUBSTANTIAL AND GROSS OVERSTATEMENTS OF VALUATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1220ADDITIONAL STANDARDS FOR CREDIT COUNSELING ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1221EXPANSION OF THE BASE OF TAX ON PRIVATE FOUNDATION NET INVESTMENT INCOME.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1222DEFINITION OF CONVENTION OR ASSOCIATION OF CHURCHES.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1223NOTIFICATION REQUIREMENT FOR ENTITIES NOT CURRENTLY REQUIRED TO FILE.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1224DISCLOSURE TO STATE OFFICIALS RELATING TO EXEMPT ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1225PUBLIC DISCLOSURE OF INFORMATION RELATING TO UNRELATED BUSINESS INCOME TAX RETURNS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 1, sec. 1226STUDY ON DONOR ADVISED FUNDS AND SUPPORTING ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 2, sec. 1231EXCISE TAXES RELATING TO DONOR ADVISED FUNDS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 2, sec. 1232EXCESS BENEFIT TRANSACTIONS INVOLVING DONOR ADVISED FUNDS AND SPONSORING ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 2, sec. 1233EXCESS BUSINESS HOLDINGS OF DONOR ADVISED FUNDS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 2, sec. 1234TREATMENT OF CHARITABLE CONTRIBUTION DEDUCTIONS TO DONOR ADVISED FUNDS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 2, sec. 1235RETURNS OF, AND APPLICATIONS FOR RECOGNITION BY, SPONSORING ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 3, sec. 1241REQUIREMENTS FOR SUPPORTING ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 3, sec. 1242EXCESS BENEFIT TRANSACTIONS INVOLVING SUPPORTING ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 3, sec. 1243EXCESS BUSINESS HOLDINGS OF SUPPORTING ORGANIZATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 3, sec. 1244TREATMENT OF AMOUNTS PAID TO SUPPORTING ORGANIZATIONS BY PRIVATE FOUNDATIONS.Enacted
- Pub. L. 109-280, tit. XII, subtit. B, pt. 3, sec. 1245RETURNS OF SUPPORTING ORGANIZATIONS.Enacted