To amend the Internal Revenue Code of 1954 to provide that the tax exemption of certain charitable organizations and the allowance of a deduction for contributions to such organizations shall not be construed as the provision of Federal assistance. IN THE SENATE OF THE UNITED STATES FEBRUARY 22, 1979 Mr. HATCH introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1954 to provide that the tax exemption of certain charitable organizations and the allowance of a deduction for contributions to such organizations shall not be construed as the provision of Federal assistance. 1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 3 That this Act may be cited as the "Charitable Organizations 4 Preservation Act of 1979". 5 SEC. 2. (a) Section 501 of the Internal Revenue Code of 6 1954 (relating to exemption from tax on corporations, certain II-E 2 1 trusts, etc.) is amended by redesignating subsection (j) as sub 2 section (k) and by inserting after subsection (i) the following 3 new subsection: 4 ") EXEMPTION FROM TAX NOT TREATED AS PROVI5 SION OF FEDERAL ASSISTANCE.-Notwithstanding any 6 other law or rule of law 7 8 9 10 11 12 13 14 "(1) the exemption from taxation under this subtitle of any organization described in subsection (c)(3), and "(2) the allowance of a deduction for a contribution to an organization described in subsection (c)(3), shall not be construed as the provision of Federal assistance." (b) The amendment made by subsection (a) shall apply 15 to all taxable years whether such years begin before, on, or 16 after the date of the enactment of this Act. II 96TH CONGRESS 1ST SESSION S.990 To provide that the Internal Revenue Service may not implement certain proposed rules relating to guidelines for the determination of whether private schools have discriminatory policies until the enactment into law of provisions relating to such guidelines. IN THE SENATE OF THE UNITED STATES APRIL 24 (legislative day, APRIL 9), 1979 Mr. DECONCINI introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide that the Internal Revenue Service may not implement certain proposed rules relating to guidelines for the determination of whether private schools have discriminatory policies until the enactment into law of provisions relating to such guidelines. 1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 3 That this Act may be cited as "Regulatory Equity for Pri4 vate Schools Act of 1979". 5 SEC. 2. (a) That prior to the enactment into law of pro 6 visions which relate to guidelines to be used in determining 2 1 whether educational institutions claiming tax exemption 2 under section 501(c)(3) of the Internal Revenue Code of 3 1954 are operating on a racially nondiscriminatory basis, the 4 Secretary of the Treasury or his delegate shall not issue(1) in final form the proposed revenue procedure described in subsection (b), and 5 6 7 8 9 10 11 12 (2) in proposed or final form any regulation, revenue procedure, revenue ruling, or other guidelines which set forth rules substantially similar to the rules set forth in the proposed revenue procedure described in subsection (b). (b) For purposes of subsection (a), the proposed revenue 13 procedure described in this subsection is the proposed reve14 nue procedure which was published in the Federal Register 15 of August 22, 1978, and which sets forth guidelines to be 16 used in determining whether educational institutions claiming 17 tax exemption under section 501(c)(3) of the Internal Reve18 nue Code of 1954 are operating on a racially nondiscrimina19 tory basis. To amend the Internal Revenue Code of 1954 to require the Secretary of the Treasury to obtain a judicial finding of racial discrimination before terminating or denying tax-exempt status to a private school on the grounds of racial discrimination. IN THE SENATE OF THE UNITED STATES APRIL 24 (legislative day, APRIL 9), 1979 Mr. HELMS (for himself, Mr. FORD, Mr. SCHWEIKER, Mr. STEVENS, and Mr. ZORINSKY) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1954 to require the Secretary of the Treasury to obtain a judicial finding of racial discrimination before terminating or denying taxexempt status to a private school on the grounds of racial discrimination. 1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 3 SECTION 1. FINDINGS; DECLARATION OF CONGRESSIONAL |