DETERMINATION OF OPERATING FOUNDATION STATUS FOR CERTAIN PURPOSES.

SEC. 6204. DETERMINATION OF OPERATING FOUNDATION STATUS FOR CERTAIN PURPOSES. For purposes of section 302(c)(3) of the Deficit Reduction Act of 1984, a private foundation which constituted an operating foundation (as defined in section 4942(j)(3) of the Internal Revenue Code of 1986) for its last taxable year ending before January 1, 1983, shall be treated as constituting an operating foundation as of January 1, 1983.