GIFTS TO CHARITIES EXEMPT FROM GIFT TAX FILING REQUIREMENTS.

SEC. 1301. GIFTS TO CHARITIES EXEMPT FROM GIFT TAX FILING REQUIREMENTS. (a) In General.—Section 6019 is amended by striking “or” at the end of paragraph (1), by adding “or” at the end of paragraph (2), and by inserting after paragraph (2) the following new paragraph: “(3) a transfer with respect to which a deduction is allowed under section 2522 but only if— “(A)(i) such transfer is of the donor’s entire interest in the property transferred, and “(ii) no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money’s worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section 2522, or “(B) such transfer is described in section 2522(d),”. (b) Effective Date.—The amendment made by this section shall apply to gifts made after the date of the enactment of this Act.