Pub. L. 105-34, tit. VI, sec. 602
CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS.
SEC. 602. CONTRIBUTIONS OF STOCK TO PRIVATE FOUNDATIONS. (a) In General.—Clause (ii) of section 170(e)(5)(D) (relating to termination) is amended by striking “May 31, 1997” and inserting “June 30, 1998”. (b) Effective Date.—The amendment made by subsection (a) shall apply to contributions made after May 31, 1997.