EXEMPTIONS FROM ADMISSIONS TAX.

SEC. 402. EXEMPTIONS FROM ADMISSIONS TAX. (a) Reinstatement of Prewar Exemptions.—Notwithstanding section 541 (b) of the Revenue Act of 1941, the provisions of section 1701 (relating to exemptions from the admissions tax) shall apply to amounts paid on or after the effective date specified in section 403 of this Act for admissions on or after such date. (b) Amendment of Section 1701 (a) and (b).—Subsections (a) and (b) of section 1701 (relating to exemptions from admissions tax) are hereby amended to read as follows: “(a) Certain Religious, Educational, or Charitable Entertainments, Etc.— “(1) In general.— Except as provided in paragraph (2), any admissions all the proceeds of which inure— “(A) exclusively to the benefit of— “(i) a church or a convention or association of churches; “(ii) an educational institution which is exempt under section 101 (6) or which is an educational institution of a government or political subdivision thereof, if such organization normally maintains a regular faculty and 65 Stat. 520 curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on; “(iii) a corporation or any community chest, fund, or foundation organized and operated exclusively for charitable purposes, exempt under section 101 (6), if such corporation or organization is supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereof, or is primarily supported by contributions from the general public; “(iv) a society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions; “(v) an organization (organized prior to October 1, 1951) which is exempt under section 101 (6) and which is operated for the purpose of conducting an annual chautauqua program of educational, cultural, and religious activities at a permanent location— if no part of the net earnings thereof inures to the benefit of any private stockholder or individual; “(B) exclusively to the benefit of National Guard organizations, Reserve officers’ associations or organizations, posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private stockholder or individual; or “(C) exclusively to the benefit of a police or fire department of any city, town, village, or any municipality or exclusively to a retirement, pension, or disability fund for the sole benefit of members of such a police or fire department or to a fund for the heirs of such members. “(2) Nonexempt admissions.—The exemption provided under paragraph (1) shall not apply in the case of admissions to (A) any athletic game or exhibition unless the proceeds inure exclusively to the benefit of an elementary or secondary school or unless in the case of an athletic game between two elementary or secondary schools, the entire gross proceeds from such game inure to the benefit of a hospital for crippled children, (B) wrestling matches, prize fights, or boxing, sparring, or other pugilistic matches or exhibitions, (C) carnivals, rodeos, or circuses in which any professional performer or operator participates for compensation, or (D) any motion picure exhibition. “(b) Agricultural Fairs.—Any admissions to agricultural fairs if no part of the net earnings thereof inures to the benefit of any stockholders or members of the association conducting the same—if the proceeds therefrom are used exclusively for the improvement, maintenance, and operation of such agricultural fairs; or”. (c) Admissions to Municipal Swimming Pools, Etc.—Section 1701 is hereby amended by striking out the period at the end of subsection (c) and inserting in lieu thereof “; or” and by adding at the end of such section the following new subsections: “(d) Municipal Swimming Pools, Etc.—Any admissions to swimming pools, bathing beaches, skating rinks, or other places providing facilities for physical exercise, operated by any State or political subdivision thereof or by the United States or any agency or instrumentality thereof—if the proceeds therefrom inure exclusively to 65 Stat. 521 the benefit of the State, political subdivision. United States, agency, or instrumentality. For the purposes of this subsection the term ‘State’ includes Alaska, Hawaii, and the District of Columbia; or “(e) (1) Home and Garden Tours.—Any admission to a home or garden which is temporarily opened to the general public as part of a program conducted by a society or organization to permit the inspection of historical homes and gardens—if no part of the net earnings thereof inures to the benefit of any private stockholder or individual. “(2) Historic Sites.—Any admissions to historic sites, houses, and shrines, and museums conducted in connection therewith, maintained and operated by a society or organization devoted to the preservation and maintenance of such historic sites, houses, shrines, and museums—if no part of the net earnings thereof inures to the benefit of any private stockholder or individual.”