Notes on 26 U.S.C. § 170 : US Code - Notes

Search Notes on 26 U.S.C. § 170 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 58; Aug. 7, 1956, ch. 1031, Sec.
1, 70 Stat. 1117; Pub. L. 85-866, title I, Secs. 10(a), 11, 12(a),
Sept. 2, 1958, 72 Stat. 1609, 1610; Pub. L. 86-779, Sec. 7(a),
Sept. 14, 1960, 74 Stat. 1002; Pub. L. 87-834, Sec. 13(d), Oct. 16,
1962, 76 Stat. 1034; Pub. L. 87-858, Sec. 2(a), (b), Oct. 23, 1962,
76 Stat. 1134; Pub. L. 88-272, title II, Secs. 209(a), (b), (c)(1),
(d)(1), (e), 231(b)(1), Feb. 26, 1964, 78 Stat. 43, 45-47, 105;
Pub. L. 89-570, Sec. 1(b)(1), Sept. 12, 1966, 80 Stat. 762; Pub. L.
91-172, title I, Sec. 101(j)(2), title II, Sec. 201(a)(1), (2)(A),
(h)(1), Dec. 30, 1969, 83 Stat. 526, 549, 558, 565; Pub. L. 94-455,
title II, Sec. 205(c)(1)(A), title X, Sec. 1052(c)(2), title XIII,
Secs. 1307(c), (d)(1)(B)(i), 1313(b)(1), title XIX, Secs.
1901(a)(28), (b)(8)(A), 1906(b)(13)(A), title XXI, Secs.
2124(e)(1), 2135(a), Oct. 4, 1976, 90 Stat. 1535, 1648, 1726, 1727,
1730, 1768, 1794, 1834, 1919, 1928; Pub. L. 95-30, title III, Sec.
309(a), May 23, 1977, 91 Stat. 154; Pub. L. 95-600, title IV, Secs.
402(b)(2), 403(c)(1), Nov. 6, 1978, 92 Stat. 2868; Pub. L. 96-465,
title II, Sec. 2206(e)(2), Oct. 17, 1980, 94 Stat. 2162; Pub. L. 96-
541, Sec. 6(a), (b), Dec. 17, 1980, 94 Stat. 3206; Pub. L. 97-34,
title I, Sec. 121(a), title II, Secs. 222(a), 263(a), Aug. 13,
1981, 95 Stat. 196, 248, 264; Pub. L. 97-248, title II, Sec.
286(b)(1), Sept. 3, 1982, 96 Stat. 570; Pub. L. 97-258, Sec.
3(f)(1), Sept. 13, 1982, 96 Stat. 1064; Pub. L. 97-354, Sec.
5(a)(21), Oct. 19, 1982, 96 Stat. 1694; Pub. L. 97-448, title I,
Sec. 102(f)(7), Jan. 12, 1983, 96 Stat. 2372; Pub. L. 97-473, title
II, Sec. 202(b)(4), Jan. 14, 1983, 96 Stat. 2609; Pub. L. 98-369,
div. A, title I, Sec. 174(b)(5)(A), title III, Sec. 301(a)-(c),
title IV, Sec. 492(b)(1), title X, Secs. 1022(b), 1031(a),
1032(b)(1), 1035(a), July 18, 1984, 98 Stat. 707, 777, 778, 854,
1028, 1033, 1042; Pub. L. 99-514, title I, Sec. 142(d), title II,
Sec. 231(f), title III, Sec. 301(b)(2), title XVIII, Sec. 1831,
Oct. 22, 1986, 100 Stat. 2120, 2180, 2217, 2851; Pub. L. 100-203,
title X, Sec. 10711(a)(1), Dec. 22, 1987, 101 Stat. 1330-464; Pub.
L. 100-647, title VI, Sec. 6001(a), Nov. 10, 1988, 102 Stat. 3683;
Pub. L. 101-508, title XI, Secs. 11801(a)(11), (c)(5),
11813(b)(10), Nov. 5, 1990, 104 Stat. 1388-520, 1388-523, 1388-554;
Pub. L. 103-66, title XIII, Secs. 13172(a), 13222(b), Aug. 10,
1993, 107 Stat. 455, 479; Pub. L. 104-188, title I, Secs. 1206(a),
1316(b), Aug. 20, 1996, 110 Stat. 1776, 1786; Pub. L. 105-34, title
II, Sec. 224(a), title V, Sec. 508(d), title VI, Sec. 602(a), title
IX, Sec. 973(a), Aug. 5, 1997, 111 Stat. 818, 860, 862, 898; Pub.
L. 105-206, title VI, Sec. 6004(e), July 22, 1998, 112 Stat. 795;
Pub. L. 105-277, div. J, title I, Sec. 1004(a)(1), Oct. 21, 1998,
112 Stat. 2681-888; Pub. L. 106-170, title V, Secs. 532(c)(1)(A),
(B), 537(a), Dec. 17, 1999, 113 Stat. 1930, 1936; Pub. L. 106-554,
Sec. 1(a)(7) [title I, Sec. 165(a)-(e)], Dec. 21, 2000, 114 Stat.
2763, 2763A-626; Pub. L. 107-16, title V, Sec. 542(e)(2)(B), June
7, 2001, 115 Stat. 85; Pub. L. 107-147, title IV, Sec. 417(7),
(22), Mar. 9, 2002, 116 Stat. 56, 57; Pub. L. 108-81, title V, Sec.
503, Sept. 25, 2003, 117 Stat. 1003; Pub. L. 108-311, title II,
Sec. 207(15), (16), title III, Sec. 306(a), Oct. 4, 2004, 118 Stat.
1177, 1179; Pub. L. 108-357, title III, Sec. 335(a), title IV, Sec.
413(c)(30), title VIII, Secs. 882(a), (b), (d), 883(a), 884(a),
Oct. 22, 2004, 118 Stat. 1478, 1509, 1627, 1631, 1632; Pub. L. 109-
73, title III, Secs. 305(a), 306(a), Sept. 23, 2005, 119 Stat.
2025; Pub. L. 109-135, title IV, Sec. 403(a)(16), (gg), Dec. 21,
2005, 119 Stat. 2619, 2631.)
AMENDMENT OF SUBSECTION (E)(1)
Pub. L. 107-16, title V, Sec. 542(e)(2)(B), (f)(1), title IX,
Sec. 901, June 7, 2001, 115 Stat. 85, 86, 150, provided that,
applicable to estates of decedents dying after Dec. 31, 2009,
subsection (e)(1) of this section is temporarily amended by
inserting at end "For purposes of this paragraph, the determination
of whether property is a capital asset shall be made without regard
to the exception contained in section 1221(a)(3)(C) for basis
determined under section 1022.". See Effective and Termination
Dates of 2001 Amendment note below.
REFERENCES IN TEXT
The Federal Food, Drug, and Cosmetic Act, as amended, referred to
in subsec. (e)(3)(A)(iv), is act June 25, 1938, ch. 675, 52 Stat.
1040, as amended, which is classified generally to chapter 9 (Sec.
301 et seq.) of Title 21, Food and Drugs. For complete
classification of this Act to the Code, see section 301 of Title 21
and Tables.
The date of the enactment of this subparagraph, referred to in
subsec. (e)(3)(C)(iii), is the date of enactment of Pub. L. 109-73,
which was approved Sept. 23, 2005.
The date of the enactment of the Community Renewal Tax Relief Act
of 2000, referred to in subsec. (e)(6)(B)(i)(III), is the date of
enactment of H.R. 5662, as enacted by Pub. L. 106-554, which was
approved Dec. 21, 2000.
Section 11(a) of the Internal Security Act of 1950 (50 U.S.C.
790), referred to in subsec. (k), was repealed by Pub. L. 103-199,
title VIII, Sec. 803(1), Dec. 17, 1993, 107 Stat. 2329.
Section 25 of the State Department Basic Authorities Act of 1956,
referred to in subsec. (o)(7), is classified to section 2697 of
Title 22, Foreign Relations and Intercourse.
AMENDMENTS
2005 - Subsec. (b)(2)(C) to (E). Pub. L. 109-135, Sec.
403(a)(16), added subpar. (C) and redesignated former subpars. (C)
and (D) as (D) and (E), respectively.
Subsec. (e)(3)(C). Pub. L. 109-73, Sec. 305(a), added subpar.
(C). Former subpar. (C) redesignated (D).
Subsec. (e)(3)(D). Pub. L. 109-73, Sec. 306(a), added subpar.
(D). Former subpar. (D) redesignated (E).
Pub. L. 109-73, Sec. 305(a), redesignated subpar. (C) as (D).
Subsec. (e)(3)(E). Pub. L. 109-73, Sec. 306(a), redesignated
subpar. (D) as (E).
Subsec. (f)(12)(B)(v), (vi). Pub. L. 109-135, Sec. 403(gg), added
cls. (v) and (vi).
2004 - Subsec. (e)(1)(B)(iii). Pub. L. 108-357, Sec. 882(a),
added cl. (iii).
Subsec. (e)(6)(G). Pub. L. 108-311, Sec. 306(a), substituted
"2005" for "2003".
Subsec. (f)(10)(A). Pub. L. 108-357, Sec. 413(c)(30), struck out
"556(b)(2)," after "545(b)(2)," in introductory provisions.
Subsec. (f)(11). Pub. L. 108-357, Sec. 883(a), added par. (11).
Subsec. (f)(11)(A)(ii)(I). Pub. L. 108-357, Sec. 882(d), inserted
"subsection (e)(1)(B)(iii) or" before "section 1221(a)(1)".
Subsec. (f)(12). Pub. L. 108-357, Sec. 884(a), added par. (12).
Subsec. (g)(1). Pub. L. 108-311, Sec. 207(15), inserted
"(determined without regard to subsections (b)(1), (b)(2), and
(d)(1)(B) thereof)" after "section 152" in introductory provisions.
Subsec. (g)(3). Pub. L. 108-311, Sec. 207(16), substituted
"subparagraphs (A) through (G) of section 152(d)(2)" for
"paragraphs (1) through (8) of section 152(a)".
Subsec. (m). Pub. L. 108-357, Sec. 882(b), added subsec. (m).
Former subsec. (m) redesignated (n).
Subsec. (n). Pub. L. 108-357, Sec. 335(a), added subsec. (n).
Former subsec. (n) redesignated (o).
Pub. L. 108-357, Sec. 882(b), redesignated subsec. (m) as (n).
Amendment was executed before the amendment by Pub. L. 108-357,
Sec. 335(a). See note below.
Subsec. (o). Pub. L. 108-357, Sec. 335(a), redesignated subsec.
(n) as (o).
2003 - Subsec. (e)(6)(B)(i)(III). Pub. L. 108-81 substituted
"section 213(1)(A) of the Library Services and Technology Act (20
U.S.C. 9122(1)(A))" for "section 213(2)(A) of the Library Services
and Technology Act (20 U.S.C. 9122(2)(A)".
2002 - Subsec. (e)(6)(B)(i)(III). Pub. L. 107-147, Sec. 417(7),
substituted "2000)," for " 2000,".
Subsec. (e)(6)(B)(iv). Pub. L. 107-147, Sec. 417(22), provided
that the amendment made by section 165(b)(1) of the Community
Renewal Tax Relief Act of 2000 [Pub. L. 106-554, Sec. 1(a)(7)[title
I, Sec. 165(b)(1)]] shall be applied as if it struck "in any of the
grades K-12". See 2000 Amendment note below.
2000 - Subsec. (e)(6). Pub. L. 106-554, Sec. 1(a)(7) [title I,
Sec. 165(b)(2)], substituted "educational purposes" for "elementary
or secondary school purposes" in heading.
Subsec. (e)(6)(A), (B). Pub. L. 106-554, Sec. 1(a)(7) [title I,
Sec. 165(a)(1)], substituted "qualified computer contribution" for
"qualified elementary or secondary educational contribution" in
subpar. (A) and in heading and introductory provisions of subpar.
(B).
Subsec. (e)(6)(B)(i)(III). Pub. L. 106-554, Sec. 1(a)(7) [title
I, Sec. 165(a)(2)], added subcl. (III).
Subsec. (e)(6)(B)(ii). Pub. L. 106-554, Sec. 1(a)(7) [title I,
Sec. 165(a)(3)], substituted "3 years" for "2 years".
Subsec. (e)(6)(B)(iv). Pub. L. 106-554, Sec. 1(a)(7) [title I,
Sec. 165(b)(1)], which directed the amendment of cl. (iv) by
striking "in any grades of the K-12", was executed by striking out
"in any of the grades K-12" after "educational purposes". See 2002
Amendment note above.
Subsec. (e)(6)(B)(viii). Pub. L. 106-554, Sec. 1(a)(7) [title I,
Sec. 165(d)], added cl. (viii).
Subsec. (e)(6)(C). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
165(a)(1)], substituted "qualified computer contribution" for
"qualified elementary or secondary educational contribution" in
introductory provisions.
Subsec. (e)(6)(D), (E). Pub. L. 106-554, Sec. 1(a)(7) [title I,
Sec. 165(e)], added subpar. (D) and redesignated former subpar. (D)
as (E). Former subpar. (E) redesignated (F).
Subsec. (e)(6)(F). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
165(e)], redesignated subpar. (E) as (F). Former subpar. (F)
redesignated (G).
Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 165(c)], substituted
"December 31, 2003" for "December 31, 2000".
Subsec. (e)(6)(G). Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec.
165(e)], redesignated subpar. (F) as (G).
1999 - Subsec. (e)(3)(A), (4)(B). Pub. L. 106-170, Sec.
532(c)(1)(A), (B), substituted "section 1221(a)" for "section
1221".
Subsec. (f)(10). Pub. L. 106-170, Sec. 537(a), added par. (10).
1998 - Subsec. (e)(5)(D). Pub. L. 105-277 struck out heading and
text of subpar. (D). Text read as follows: "This paragraph shall
not apply to contributions made -
"(i) after December 31, 1994, and before July 1, 1996, or
"(ii) after June 30, 1998."
Subsec. (e)(6)(B)(iv). Pub. L. 105-206, Sec. 6004(e)(2),
substituted "function of the donee" for "function of the
organization or entity".
Subsec. (e)(6)(B)(vi), (vii). Pub. L. 105-206, Sec. 6004(e)(1),
substituted "donee's" for "entity's".
Subsec. (e)(6)(C)(ii)(I). Pub. L. 105-206, Sec. 6004(e)(3),
substituted "a donee" for "an entity".
Subsec. (e)(6)(F). Pub. L. 105-206, Sec. 6004(e)(4), substituted
"2000" for "1999".
1997 - Subsec. (e)(5)(D)(ii). Pub. L. 105-34, Sec. 602(a),
substituted "June 30, 1998" for "May 31, 1997".
Subsec. (e)(6). Pub. L. 105-34, Sec. 224(a), added par. (6).
Subsec. (h)(5)(B)(ii). Pub. L. 105-34, Sec. 508(d), amended
heading and text of cl. (ii) generally. Prior to amendment, text
read as follows: "With respect to any contribution of property in
which the ownership of the surface estate and mineral interests
were separated before June 13, 1976, and remain so separated,
subparagraph (A) shall be treated as met if the probability of
surface mining occurring on such property is so remote as to be
negligible."
Subsec. (i). Pub. L. 105-34, Sec. 973(a), amended heading and
text of subsec. (i) generally. Prior to amendment, text read as
follows: "For purposes of computing the deduction under this
section for use of a passenger automobile the standard mileage rate
shall be 12 cents per mile."
1996 - Subsec. (e)(1). Pub. L. 104-188, Sec. 1316(b), inserted at
end "For purposes of applying this paragraph in the case of a
charitable contribution of stock in an S corporation, rules similar
to the rules of section 751 shall apply in determining whether gain
on such stock would have been long-term capital gain if such stock
were sold by the taxpayer."
Subsec. (e)(5)(D). Pub. L. 104-188, Sec. 1206(a), reenacted
heading without change and amended text generally. Prior to
amendment, text read as follows: "This paragraph shall not apply to
contributions made after December 31, 1994."
1993 - Subsec. (f)(8). Pub. L. 103-66, Sec. 13172(a), added par.
(8).
Subsec. (f)(9). Pub. L. 103-66, Sec. 13222(b), added par. (9).
1990 - Subsec. (h)(4)(B)(ii). Pub. L. 101-508, Sec. 11813(b)(10),
substituted "section 47(c)(3)(B)" for "section 48(g)(3)(B)".
Subsec. (i). Pub. L. 101-508, Sec. 11801(a)(11), (c)(5),
redesignated subsec. (j) as (i) and struck out former subsec. (i)
which related to rule for nonitemization of deductions, applicable
percentage for individuals, limitation for taxable years beginning
before 1985, and termination.
Subsecs. (j) to (n). Pub. L. 101-508, Sec. 11801(c)(5),
redesignated subsecs. (j) to (n) as (i) to (m), respectively.
1988 - Subsecs. (m), (n). Pub. L. 100-647 added subsec. (m) and
redesignated former subsec. (m) as (n).
1987 - Subsec. (c)(2)(D). Pub. L. 100-203 inserted "(or in
opposition to)" after "on behalf of".
1986 - Subsec. (b)(1)(C)(iv). Pub. L. 99-514, Sec. 1831,
substituted "this paragraph" for "this subparagraph".
Subsec. (e)(1)(B). Pub. L. 99-514, Sec. 301(b)(2), in closing
provisions, struck out "40 percent ( 28/46 in the case of a
corporation) of" before "the amount of gain".
Subsec. (e)(4)(B)(i). Pub. L. 99-514, Sec. 231(f), amended cl.
(i) generally. Prior to amendment, cl. (i) read as follows: "the
contribution is to an educational organization which is described
in subsection (b)(1)(A)(ii) of this section and which is an
institution of higher education (as defined in section 3304(f)),".
Subsecs. (k) to (m). Pub. L. 99-514, Sec. 142(d), added subsec.
(k) and redesignated former subsecs. (k) and (l) as (l) and (m),
respectively.
1984 - Subsec. (a)(3). Pub. L. 98-369, Sec. 174(b)(5)(A),
substituted "section 267(b) or 707(b)" for "section 267(b)".
Subsec. (b)(1)(A)(vii). Pub. L. 98-369, Sec. 301(c)(2)(A),
substituted "subparagraph (E)" for "subparagraph (D)".
Subsec. (b)(1)(B). Pub. L. 98-369, Sec. 301(a)(2), inserted at
end "If the aggregate of such contributions exceeds the limitation
of the preceding sentence, such excess shall be treated (in a
manner consistent with the rules of subsection (d)(1)) as a
charitable contribution (to which subparagraph (A) does not apply)
in each of the 5 succeeding taxable years in order of time."
Subsec. (b)(1)(B)(i). Pub. L. 98-369, Sec. 301(a)(1), substituted
"30 percent" for "20 percent".
Subsec. (b)(1)(C). Pub. L. 98-369, Sec. 301(c)(2)(B), inserted
"described in subparagraph (A)" in subpar. (C) heading, and in text
of cl. (i) substituted "In the case of charitable contributions
described in subparagraph (A) of capital gain property to which
subsection (e)(1)(B) does not apply, the total amount of
contributions of such property which may be taken into account
under subsection (a) for any taxable year shall not exceed 30
percent of the taxpayer's contribution base for such year. For
purposes of this subsection, contributions of capital gain property
to which this subparagraph applies shall be taken into account
after all other charitable contributions (other than charitable
contributions to which subparagraph (D) applies)" for "In the case
of charitable contributions of capital gain property to which
subsection (e)(1)(B) does not apply, the total amount of
contributions of such property which may be taken into account
under subsection (a) for any taxable year shall not exceed 30
percent of the taxpayer's contribution base for such year. For
purposes of this subsection, contributions of capital gain property
to which this paragraph applies shall be taken into account after
all other charitable contributions".
Subsec. (b)(1)(D) to (F). Pub. L. 98-369, Sec. 301(c)(1), added
subpar. (D) and redesignated former subpars. (D) and (E) as (E) and
(F), respectively.
Subsec. (e)(1). Pub. L. 98-369, Sec. 492(b)(1)(A), struck out in
provision following subpar. (B) "1251(c)," after "1250(a)".
Subsec. (e)(1)(B)(ii). Pub. L. 98-369, Sec. 301(c)(2)(C),
substituted "subsection (b)(1)(E)" for "subsection (b)(1)(D)".
Subsec. (e)(3)(C). Pub. L. 98-369, Sec. 492(b)(1)(B), struck out
"1251," after "1250,".
Subsec. (e)(5). Pub. L. 98-369, Sec. 301(b), added par. (5).
Subsec. (f)(7). Pub. L. 98-369, Sec. 1022(b), added par. (7).
Subsec. (h)(5)(B). Pub. L. 98-369, Sec. 1035(a), designated
existing provisions as cl. (i), inserted "Except as provided in
clause (ii)", and added cl. (ii).
Subsec. (j). Pub. L. 98-369, Sec. 1031(a), added subsec. (j).
Former subsec. (j) redesignated (k).
Subsec. (k). Pub. L. 98-369, Sec. 1031(a), redesignated subsec.
(j) as (k). Former subsec. (k) redesignated (l).
Subsec. (l). Pub. L. 98-369, Sec. 1032(b)(1), added par. (1) and
redesignated former pars. (1) to (8) as (2) to (9), respectively.
Pub. L. 98-369, Sec. 1031(a), redesignated subsec. (k) as (l).
1983 - Subsec. (h)(4)(B)(ii). Pub. L. 97-448 substituted "section
48(g)(3)(B)" for "section 191(d)(2)".
Subsec. (k)(8). Pub. L. 97-473 added par. (8).
1982 - Subsec. (c)(2). Pub. L. 97-248 inserted provision that
rules similar to the rules of section 501(j) of this title shall
apply for purposes of this paragraph.
Subsec. (e)(3)(A). Pub. L. 97-354, Sec. 5(a)(21)(A), substituted
"an S corporation" for "an electing small business corporation
within the meaning of section 1371(b)".
Subsec. (e)(4)(D)(i). Pub. L. 97-354, Sec. 5(a)(21)(B),
substituted "an S corporation" for "an electing small business
corporation (as defined in section 1371(b))".
Subsec. (k)(7). Pub. L. 97-258 substituted "section 4043 of title
18, United States Code" for "section 2 of the Act of May 15, 1952,
as amended by the Act of July 9, 1952 (31 U.S.C. 725s-4)".
1981 - Subsec. (b)(2). Pub. L. 97-34, Sec. 263(a), increased to
10 from 5 percent deduction allowable to a corporation in any
taxable year for charitable contributions.
Subsec. (e)(4). Pub. L. 97-34, Sec. 222(a), added par. (4).
Subsec. (i). Pub. L. 97-34, Sec. 121(a), added subsec. (i).
Former subsec. (i) redesignated (j).
Subsecs. (j), (k). Pub. L. 97-34, Sec. 121(a), redesignated
former subsecs. (i) and (j) as (j) and (k), respectively.
1980 - Subsec. (f)(3). Pub. L. 96-541, Sec. 6(a), reenacted
subpar. (B), cls. (i) and (ii), substituted cl. (B)(iii) relating
to qualified conservation contribution for prior cl. (B)(iii)
relating to contribution of a lease on, option to purchase, or
easement with respect to real property granted in perpetuity to a
subsec. (b)(1)(A) organization exclusively for conservation
purposes, deleted cl. (B)(iv) respecting contribution of a
remainder interest in real property granted to a subsec. (b)(1)(A)
organization exclusively for conservation purposes, and deleted
subpar. (C) definition of "conservation purposes", now covered in
an expanded subsec. (h)(4)(A).
Subsecs. (h), (i). Pub. L. 96-541, Sec. 6(b), added subsec. (h)
and redesignated former subsec. (h) as (i). Former subsec. (i)
redesignated (j).
Subsec. (i)(6). Pub. L. 96-465, among other changes, inserted
references to Director of the International Communication Agency
and the Director of the United States International Development
Cooperation Agency, and substituted reference to section 25 of the
State Department Basic Authorities Act of 1956 for reference to
section 1021(e) of the Foreign Service Act of 1946.
Subsec. (j). Pub. L. 96-541, Sec. 6(b), redesignated former
subsec. (i) as (j).
1978 - Subsec. (e)(1)(B). Pub. L. 95-600 substituted "40 percent"
for "50 percent" and " 28/46 " for "62 1/2 percent".
1977 - Subsec. (f)(3)(B)(iii). Pub. L. 95-30 substituted "real
property granted in perpetuity to an organization" for "real
property of not less than 30 years' duration granted to an
organization".
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (b)(1)(A)(vii). Pub. L. 94-455, Sec. 1901(a)(28)(A)(iii),
substituted "subparagraph (D)" for "subparagraph (E)" after
"described in".
Subsec. (b)(1)(B)(ii). Pub. L. 94-455, Sec. 1901(a)(28)(A)(iv),
substituted "subparagraph (C)" for "subparagraph (D)" after
"without regard to".
Subsec. (b)(1)(C). Pub. L. 94-455, Sec. 1901(a)(28)(A)(ii),
struck out subpar. (C) which related to unlimited deductions for
certain individuals, redesignated subpar. (D) as (C) and, as so
redesignated, Sec. 1906(b)(13)(A), struck out "or his delegate"
after "Secretary" in cl. (iii).
Subsec. (b)(1)(D) to (F). Pub. L. 94-455, Sec.
1901(a)(28)(A)(ii), redesignated subpars. (D) to (F) as (C) to (E),
respectively.
Subsec. (b)(2). Pub. L. 95-455, Sec. 1052(c)(2), struck out
subpar. (D) which related to a special deduction for Western
Hemisphere trade corporations, and redesignated subpar. (E) as (D).
Subsec. (c). Pub. L. 94-455, Sec. 1901(a)(28)(A)(v), substituted
"subsection (g)" for "subsection (h)" after "amount treated under".
Subsec. (c)(2)(B). Pub. L. 94-455, Sec. 1313(b)(1), inserted "or
to foster national or international amateur sports competition (but
only if no part of its activities involves the provision of
athletic facilities or equipment)" after "or educational purposes".
Subsec. (c)(2)(D). Pub. L. 94-445, Sec. 1307(d)(1)(B)(i),
substituted "which is not disqualified for tax exemption under
section 501(c)(3) by reason of attempting to influence legislation"
for "no substantial part of the activities of which is carrying on
propaganda, or otherwise attempting to influence legislation" after
"(D)".
Subsec. (d)(1)(A). Pub. L. 94-455, Sec. 1901(a)(28)(B), struck
out "(30 percent in the case of a contribution year beginning
before January 1, 1970)" after "exceeds 50 percent".
Subsec. (e)(1). Pub. L. 94-455, Sec. 205(c)(1)(A), substituted
"1252(a), or 1254(a)" for "or 1252(a)" after "1251(c)".
Subsec. (e)(1)(B)(ii). Pub. L. 94-455, Sec. 1901(a)(28)(A)(vi),
substituted "subsection (b)(1)(D)" for "subsection (b)(1)(E)" after
"foundation described in".
Subsec. (e)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (e)(3). Pub. L. 94-455, Sec. 2135(a), added par. (3).
Subsec. (f)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (f)(3). Pub. L. 94-455, Sec. 2124(e)(1), added subpars.
(B)(iii), (iv), and (C).
Subsec. (f)(4). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (f)(6). Pub. L. 94-455, Secs. 1307(c), 1901(a)(28)(A)(i),
added par. (6). Former par. (6), which related to the partial
reduction of unlimited deduction and definitions for transitional
income and deduction percentages, was struck out. Section
1901(a)(28)(A)(i) of Pub. L. 94-455 struck out par. (6) a second
time.
Subsec. (g). Pub. L. 94-455, Sec. 1901(a)(28)(A)(i), struck out
subsec. (g) which related to application of unlimited charitable
contribution deductions allowed for taxable years beginning before
January 1, 1975, and redesignated subsecs. (h), (i), and (j) as
(g), (h), and (i), respectively. Section 1901(a)(28)(A)(i) also
struck out former subsec. (f)(6) but this direction was not
executed as such former subsec. (f)(6) had previously been stricken
by section 1307(c) of Pub. L. 94-455.
Subsec. (g)(1)(B). Pub. L. 94-455, Sec. 1901(b)(8)(A),
substituted "educational organization described in section
170(b)(1)(A)(ii)" for "educational institution (as defined in
section 151(e)(4)" after "grade at an".
Subsec. (h). Pub. L. 94-455, Sec. 1901(a)(28)(A)(i), (C),
redesignated subsec. (i) as (h), and struck out "64 Stat. 996"
after "Act of 1950". Former subsec. (h) redesignated (g).
Subsec. (i). Pub. L. 94-455, Sec. 1901(a)(28)(A)(i), (D),
redesignated subsec. (j) as (i) and substituted "6973 of title 10,
United States Code" for "3 of the Act of March 31, 1944 (58 Stat.
135; 34 U.S.C. 1115b)" after "see section" in par. (5); struck out
par. (6) relating to gifts to library of Post Office Department;
struck out "60 Stat. 924" after "1946" in par. (7); substituted "as
amended by the Act of July 9, 1952 (3 U.S.C. 725s-4)" for "(66
Stat. 73, as amended by Act of July 9, 1952, 66 Stat. 479, 31
U.S.C. 725s-4)" after "May 15, 1952" in par. (8); and redesignated
pars. (7) and (8) as pars. (6) and (7), respectively. Former
subsec. (i) redesignated (h).
Subsec. (j). Pub. L. 94-455, Sec. 1901(a)(28)(A)(i), redesignated
subsec. (j) as (i).
1969 - Subsec. (a)(3). Pub. L. 91-172, Sec. 201(a)(1)(B), added
par. (3).
Subsec. (b). Pub. L. 91-172, Sec. 201(a)(1)(B), (h)(1), increased
the general limitation on the charitable contributions deduction
for individual taxpayers from 30 percent of adjusted gross income
to 50 percent of his contribution base and provided that where a
taxpayer makes a contribution to a public charity of property which
has appreciated in value the taxpayer could deduct such
contributions of property under the 50 percent limitation if he
elects to take the unrealized appreciation in value into account
for the tax purposes, the unlimited charitable deduction is phased
out over a 5-year period and contributions to a private operating
foundation and contributions to a private nonoperating foundation
distributing such contributions to public charities or private
operating foundations within two and half months following the year
of receipt are also subjected to 50 percent limitation (30 percent
in the case of gifts of appreciated property), and, in par. (1)(C),
inserted provisions relating to the determination of the amount of
charitable contributions and taxes paid by a married individual who
previously filed a joint return with a former deceased spouse.
Subsec. (c). Pub. L. 91-172, Sec. 201(a)(1)(B), struck out
references to "Territory" in pars. (1) and (2)(A), and inserted
reference to participation in or intervention in any political
campaign on behalf of any candidate for public office in par.
(2)(D).
Subsec. (d). Pub. L. 91-172, Sec. 201(a)(1)(B), added subsec. (d)
consisting of provisions substantially transferred from subsec. (b)
in the general amendment of subsec. (b) by Pub. L. 91-172. Former
subsec. (d) redesignated (b).
Subsec. (e). Pub. L. 91-172, Sec. 201(a)(1)(B), substituted
provisions covering certain contributions of ordinary income and
capital gain property for provisions setting out a special rule for
charitable contributions.
Subsec. (f). Pub. L. 91-172, Sec. 201(a)(1)(B), substituted
provisions for the disallowance of the deduction in specified cases
for provision covering future interests in tangible personal
property.
Subsec. (g). Pub. L. 91-172, Sec. 201(a)(2)(A), substituted
"subsection (d)(1)" for "subsection (b)(5)" in two places in par.
(1) and struck out par. (2)(B) covering contributions to
organizations substantially more than half of the assets and the
total income were devoted to charitable purposes.
Subsec. (h). Pub. L. 91-172, Sec. 201(a)(1)(A), redesignated
subsec. (d) as (h). Former subsec. (h) redesignated (i).
Subsec. (i). Pub. L. 91-172, Secs. 101(j)(2), 201(a)(1)(A),
redesignated former subsec. (h) as (i), struck out par. (1)
covering disallowance of deductions for gifts to charitable
organizations engaging in prohibited transactions, and removed the
par. (2) designation from the provisions covering disallowance of
deductions for use of communist controlled organizations. Former
subsec. (i) redesignated (j).
Subsec. (j). Pub. L. 91-172, Sec. 201(a)(1)(A), redesignated
former subsec. (i) as (j).
1966 - Subsec. (e). Pub. L. 89-570 inserted reference to section
617(d)(1).
1964 - Subsec. (b)(1)(A)(v), (vi), (2), (5). Pub. L. 88-272, Sec.
209 (a), (c)(1), (d)(1), added cls. (v) and (vi) in par. (1)(A),
and par. (5), and in par. (2), extended the 2-year carryforward of
unused charitable contributions to 5 years and changed the method
of computation by including the aggregate of the excess
contributions made in taxable years before the contribution year,
in cl. (i), and references to third, fourth or fifth succeeding
years in cl. (ii).
Subsec. (e). Pub. L. 88-272, Sec. 231(b)(1), substituted "certain
property" for "section 1245 property" in heading, and inserted
reference to section 1250(a) in text.
Subsec. (f). Pub. L. 88-272, Sec. 209(e), added subsec. (f).
Former subsec. (f) redesignated (h).
Subsec. (g). Pub. L. 88-272, Sec. 209(b), added subsec. (g).
Former subsec. (g) redesignated (i).
Subsecs. (h), (i). Pub. L. 88-272, Sec. 209(e), redesignated
former subsecs. (f) and (g) as (h) and (i), respectively.
1962 - Subsec. (b)(1)(A)(iv). Pub. L. 87-858, Sec. 2(a), added
cl. (iv).
Subsec. (b)(1)(B). Pub. L. 87-858, Sec. 2(b), substituted "any
charitable contributions described in subparagraph (A)" for "any
charitable contributions to the organizations described in clauses
(i), (ii), and (iii)".
Subsecs. (e) to (g). Pub. L. 87-834 added subsec. (e) and
redesignated former subsecs. (e) and (f) as (f) and (g),
respectively.
1960 - Subsec. (c). Pub. L. 86-779, Sec. 7(a)(1), inserted
sentence additionally defining "charitable contribution" for
purposes of the section.
Subsecs. (d) to (f). Pub. L. 86-779, Sec. 7(a)(2), added subsec.
(d) and redesignated former subsecs. (d) and (e) as (e) and (f),
respectively.
1958 - Subsec. (b)(1)(C). Pub. L. 85-866, Sec. 10(a), inserted
sentence allowing substitution, in lieu of amount of tax paid
during year, amount of tax paid in respect of such year, provided
amount so included in the year in respect of which payment was made
be not included in any other year.
Subsec. (b)(3). Pub. L. 85-866, Sec. 11, added par. (3).
Subsec. (b)(4). Pub. L. 85-866, Sec. 12, added par. (4).
1956 - Subsec. (b)(1)(A)(iii). Act Aug. 7, 1956, Sec. 1, provided
for the allowance, as deductions, of contributions to medical
research organizations.
CHANGE OF NAME
International Communication Agency, and Director thereof,
redesignated United States Information Agency, and Director
thereof, by section 303 of Pub. L. 97-241, title III, Aug. 24,
1982, 96 Stat. 291, set out as a note under section 1461 of Title
22, Foreign Relations and Intercourse. United States Information
Agency (other than Broadcasting Board of Governors and
International Broadcasting Bureau) abolished and functions
transferred to Secretary of State, see sections 6531 and 6532 of
Title 22.
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by Pub. L. 109-135 effective as if included in the
provisions of the American Jobs Creation Act of 2004, Pub. L. 108-
357, to which they relate, see section 403(nn) of Pub. L. 109-135,
set out as a note under section 26 of this title.
Pub. L. 109-73, title III, Sec. 305(b), Sept. 23, 2005, 119 Stat.
2025, provided that: "The amendment made by this section [amending
this section] shall apply to contributions made on or after August
28, 2005, in taxable years ending after such date."
Pub. L. 109-73, title III, Sec. 306(b), Sept. 23, 2005, 119 Stat.
2026, provided that: "The amendments made by this section [amending
this section] shall apply to contributions made on or after August
28, 2005, in taxable years ending after such date."
EFFECTIVE DATE OF 2004 AMENDMENTS
Pub. L. 108-357, title III, Sec. 335(b), Oct. 22, 2004, 118 Stat.
1479, provided that: "The amendments made by subsection (a)
[amending this section] shall apply to contributions made after
December 31, 2004."
Amendment by section 413(c)(30) of Pub. L. 108-357 applicable to
taxable years of foreign corporations beginning after Dec. 31,
2004, and to taxable years of United States shareholders with or
within which such taxable years of foreign corporations end, see
section 413(d)(1) of Pub. L. 108-357, set out as an Effective and
Termination Dates of 2004 Amendments note under section 1 of this
title.
Pub. L. 108-357, title VIII, Sec. 882(f), Oct. 22, 2004, 118
Stat. 1631, provided that: "The amendments made by this section
[amending this section and section 6050L of this title] shall apply
to contributions made after June 3, 2004."
Pub. L. 108-357, title VIII, Sec. 883(b), Oct. 22, 2004, 118
Stat. 1632, provided that: "The amendment made by this section
[amending this section] shall apply to contributions made after
June 3, 2004."
Pub. L. 108-357, title VIII, Sec. 884(c), Oct. 22, 2004, 118
Stat. 1634, provided that: "The amendments made by this section
[enacting section 6720 of this title and amending this section]
shall apply to contributions made after December 31, 2004."
Amendment by section 207(15), (16) of Pub. L. 108-311 applicable
to taxable years beginning after Dec. 31, 2004, see section 208 of
Pub. L. 108-311, set out as a note under section 2 of this title.
Pub. L. 108-311, title III, Sec. 306(b), Oct. 4, 2004, 118 Stat.
1179, provided that: "The amendment made by this section [amending
this section] shall apply to contributions made in taxable years
beginning after December 31, 2003."
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to estates of decedents
dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
set out as a note under section 121 of this title.
Amendment by Pub. L. 107-16 inapplicable to estates of decedents
dying, gifts made, or generation skipping transfers, after Dec. 31,
2010, and the Internal Revenue Code of 1986 to be applied and
administered to such estates, gifts, and transfers as if such
amendment had never been enacted, see section 901 of Pub. L. 107-
16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 165(f)], Dec. 21,
2000, 114 Stat. 2763, 2763A-627, provided that: "The amendments
made by this section [amending this section] shall apply to
contributions made after December 31, 2000."
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106-170, title V, Sec. 532(d), Dec. 17, 1999, 113 Stat.
1931, provided that: "The amendments made by this section [amending
this section and sections 198, 263A, 267, 341, 367, 475, 543, 751,
775, 818, 856, 857, 864, 865, 871, 954, 988, 995, 1017, 1092, 1221,
1231, 1234, 1256, 1362, 1397B, 4662, and 7704 of this title] shall
apply to any instrument held, acquired, or entered into, any
transaction entered into, and supplies held or acquired on or after
the date of the enactment of this Act [Dec. 17, 1999]."
Pub. L. 106-170, title V, Sec. 537(b), Dec. 17, 1999, 113 Stat.
1938, provided that:
"(1) In general. - Except as otherwise provided in this section
[amending this section], the amendment made by this section shall
apply to transfers made after February 8, 1999.
"(2) Excise tax. - Except as provided in paragraph (3) of this
subsection, section 170(f)(10)(F) of the Internal Revenue Code of
1986 (as added by this section) shall apply to premiums paid after
the date of the enactment of this Act [Dec. 17, 1999].
"(3) Reporting. - Clause (iii) of such section 170(f)(10)(F)
shall apply to premiums paid after February 8, 1999 (determined as
if the tax imposed by such section applies to premiums paid after
such date)."
EFFECTIVE DATE OF 1998 AMENDMENTS
Pub. L. 105-277, div. J, title I, Sec. 1004(a)(2), Oct. 21, 1998,
112 Stat. 2681-888, provided that: "The amendment made by paragraph
(1) [amending this section] shall apply to contributions made after
June 30, 1998."
Amendment by Pub. L. 105-206 effective, except as otherwise
provided, as if included in the provisions of the Taxpayer Relief
Act of 1997, Pub. L. 105-34, to which such amendment relates, see
section 6024 of Pub. L. 105-206, set out as a note under section 1
of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 224(b) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall apply to taxable
years beginning after December 31, 1997."
Section 508(e)(2) of Pub. L. 105-34 provided that: "The
amendments made by subsections (c) and (d) [amending this section
and section 2032A of this title] shall apply to easements granted
after December 31, 1997."
Section 602(b) of Pub. L. 105-34 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
contributions made after May 31, 1997."
Section 973(b) of Pub. L. 105-34 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1997."
EFFECTIVE DATE OF 1996 AMENDMENT
Section 1206(b) of Pub. L. 104-188 provided that: "The amendment
made by this section [amending this section] shall apply to
contributions made after June 30, 1996."
Section 1316(f) of Pub. L. 104-188 provided that: "The amendments
made by this section [amending this section and sections 404, 512,
1042, and 1361 of this title] shall apply to taxable years
beginning after December 31, 1997."
EFFECTIVE DATE OF 1993 AMENDMENT
Section 13172(b) of Pub. L. 103-66 provided that: "The provisions
of this section [amending this section] shall apply to
contributions made on or after January 1, 1994."
Amendment by section 13222(b) of Pub. L. 103-66 applicable to
amounts paid or incurred after Dec. 31, 1993, see section 13222(e)
of Pub. L. 103-66 set out as a note under section 162 of this
title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11813(b)(10) of Pub. L. 101-508 applicable
to property placed in service after Dec. 31, 1990, but not
applicable to any transition property (as defined in section 49(e)
of this title), any property with respect to which qualified
progress expenditures were previously taken into account under
section 46(d) of this title, and any property described in section
46(b)(2)(C) of this title, as such sections were in effect on Nov.
4, 1990, see section 11813(c) of Pub. L. 101-508, set out as a note
under section 45K of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 6001(b) of Pub. L. 100-647 provided that:
"(1) In general. - The amendment made by this section [amending
this section] shall apply to taxable years beginning after December
31, 1983.
"(2) Waiver of statute of limitations. - If on the date of the
enactment of this Act [Nov. 10, 1988] (or at any time within 1 year
after such date of enactment) refund or credit of any overpayment
of tax resulting from the application of section 170(m) of the 1986
Code (as added by subsection (a)) is barred by any law or rule of
law, refund or credit of such overpayment shall, nevertheless, be
made or allowed if claim therefore [sic] is filed before the date 1
year after the date of the enactment of this Act."
EFFECTIVE DATE OF 1987 AMENDMENT
Section 10711(c) of Pub. L. 100-203 provided that: "The
amendments made by this section [amending this section and sections
501, 504, 2055, 2106, and 2522 of this title] shall apply with
respect to activities after the date of the enactment of this Act
[Dec. 22, 1987]."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 142(d) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 231(f) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1985, see section 231(g) of
Pub. L. 99-514, set out as a note under section 41 of this title.
Amendment by section 301(b)(2) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 301(c) of
Pub. L. 99-514, set out as a note under section 62 of this title.
Amendment by section 1831 of Pub. L. 99-514 effective, except as
otherwise provided, as if included in the provisions of the Tax
Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment
relates, see section 1881 of Pub. L. 99-514, set out as a note
under section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 174(b)(5)(A) of Pub. L. 98-369, applicable
to transactions after Dec. 31, 1983, in taxable years ending after
that date, see section 174(c)(2)(A) of Pub. L. 98-369, set out as a
note under section 267 of this title.
Section 301(d) of Pub. L. 98-369 provided that:
"(1) Subsections (a) and (c). - The amendments made by
subsections (a) and (c) [amending this section] shall apply to
contributions made in taxable years ending after the date of the
enactment of this Act [July 18, 1984].
"(2) Subsection (b). - The amendment made by subsection (b)
[amending this section] shall apply to contributions made after the
date of the enactment of this Act [July 18, 1984] in taxable years
ending after such date."
Section 492(d) of Pub. L. 98-369 provided that: "The amendments
made by this section [amending this section and sections 341, 453B,
751, and 1252 of this title and repealing section 1251 of this
title] shall apply to taxable years beginning after December 31,
1983."
Amendment by section 1022(b) of Pub. L. 98-369 applicable to
reformations after Dec. 31, 1978, except inapplicable to any
reformation to which section 2055(e)(3) of this title as in effect
before July 18, 1984, applies, see section 1022(e)(1) of Pub. L. 98-
369, set out as a note under section 2055 of this title.
Section 1031(b) of Pub. L. 98-369 provided that: "The amendments
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1984."
Section 1032(c) of Pub. L. 98-369 provided that: "The amendments
made by subsections (a) and (b) [amending this section and sections
501, 2055, and 2522 of this title] shall apply to taxable years
beginning after the date of the enactment of this Act [July 18,
1984]."
Section 1035(b) of Pub. L. 98-369 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
contributions made after the date of the enactment of this Act
[July 18, 1984]."
EFFECTIVE DATE OF 1983 AMENDMENTS
For effective date of amendment by Pub. L. 97-473, see section
204(1) of Pub. L. 97-473, set out as an Effective Date note under
section 7871 of this title.
Amendment by title I of Pub. L. 97-448 effective, except as
otherwise provided, as if it had been included in the provision of
the Economic Recovery Tax Act of 1981, Pub. L. 97-34, to which such
amendment relates, see section 109 of Pub. L. 97-448, set out as a
note under section 1 of this title.
EFFECTIVE DATE OF 1982 AMENDMENTS
Amendment by Pub. L. 97-354 applicable to taxable years beginning
after Dec. 31, 1982, see section 6(a) of Pub. L. 97-354, set out as
an Effective Date note under section 1361 of this title.
Amendment by Pub. L. 97-248 effective Oct. 5, 1976, see section
286(c) of Pub. L. 97-248, set out as a note under section 501 of
this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Section 121(d) of Pub. L. 97-34 provided that: "The amendments
made by this section [amending this section and sections 3, 57, and
63 of this title] shall apply to contributions made after December
31, 1981, in taxable years beginning after such date."
Section 222(b) of Pub. L. 97-34 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
charitable contributions made after the date of the enactment of
this Act [Aug. 13, 1981], in taxable years ending after such date."
Section 263(b) of Pub. L. 97-34 provided that: "The amendment
made by this section [amending this section] shall apply to taxable
years beginning after December 31, 1981."
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 6(d) of Pub. L. 96-541 provided that: "The amendments
made by subsections (a) and (b) [amending this section] shall apply
to transfers made after the date of the enactment of this Act [Dec.
17, 1980] in taxable years ending after such date."
Amendment by Pub. L. 96-465 effective Feb. 15, 1981, except as
otherwise provided, see section 2403 of Pub. L. 96-465, set out as
an Effective Date note under section 3901 of Title 22, Foreign
Relations and Intercourse.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 402(c)(2) of Pub. L. 95-600 provided that: "The amendment
made by subsection (b)(2) [amending this section by substituting
"40 percent" for "50 percent"] shall apply to contributions made
after October 31, 1978."
Section 403(d)(2) of Pub. L. 95-600 provided that: "The amendment
made by paragraph (1) of subsection (c) [amending this section by
substituting " 28/46 " for "62 1/2 percent"] shall apply to gifts
made after December 31, 1978."
EFFECTIVE DATE OF 1977 AMENDMENT
Section 309(b)(1) of Pub. L. 95-30, as amended by Pub. L. 96-541,
Sec. 6(c), Dec. 17, 1980, 94 Stat. 3207, provided that: "The
amendment made by subsection (a) [amending this section] shall
apply with respect to contributions or transfers made after June
13, 1977."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1052(d) of Pub. L. 94-455 provided that: "The amendments
made by subsection (a) and paragraph (1) of subsection (c)
[amending section 922 of this title] shall apply with respect to
taxable years beginning after December 31, 1975. The amendments
made by subsection (b) [repealing sections 921 and 922 of this
title] and by subsection (c) (other than paragraph (1)) [amending
this section and sections 172, 907, 1503, and 6091 of this title]
shall apply with respect to taxable years beginning after December
31, 1979."
Amendment by section 1307 (d)(1)(B)(i), (c) of Pub. L. 94-455
effective for taxable years beginning after Dec. 31, 1976, see
section 1307(e) of Pub. L. 94-455, set out as a note under section
501 of this title.
Amendment by section 1313(b)(1) of Pub. L. 94-455 effective Oct.
5, 1976, see section 1313(e) of Pub. L. 94-455, set out as a note
under section 501 of this title.
Amendment by section 1901(a)(28) of Pub. L. 94-455 effective for
taxable years beginning after Dec. 31, 1976, see section 1901(d) of
Pub. L. 94-455, set out as a note under section 2 of this title.
Section 2124(e)(4) of Pub. L. 94-455, as amended by Pub. L. 95-
30, title III, Sec. 309(b)(2), May 23, 1977, 91 Stat. 154; Pub. L.
96-541, Sec. 6(c), Dec. 17, 1980, 94 Stat. 3207, provided that:
"The amendments made by this subsection [amending this section and
sections 2055 and 2522 of this title] shall apply with respect to
contributions or transfers made after June 13, 1976."
Section 2135(b) of Pub. L. 94-455 provided that: "The amendment
made by this section [amending this section] applies to charitable
contributions made after the date of enactment of this Act [Oct. 4,
1976], in taxable years ending after such date."
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by section 101(j)(2) of Pub. L. 91-172 to take effect
on Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out
as an Effective Date note under section 4940 of this title.
Section 201(g) of Pub. L. 91-172, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1)(A) Except as provided in subparagraphs (B) and (C), the
amendments made by subsection (a) [amending this section and
sections 545, 556, and 809 of this title] shall apply to taxable
years beginning after December 31, 1969.
"(B) Subsections (e) and (f)(1) of section 170 of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by
subsection (a)) shall apply to contributions paid after December
31, 1969, except that, with respect to a letter or memorandum or
similar property described in section 1221(3) of such Code (as
amended by section 514 of this Act), such subsection (e) shall
apply to contributions paid after July 25, 1969.
"(C) Paragraphs (2), (3), and (4) of section 170(f) of such Code
(as amended by subsection (a)) shall apply to transfers in trust
and contributions made after July 31, 1969.
"(D) For purposes of applying section 170(d) of such Code (as
amended by subsection (a)) with respect to contributions paid in a
taxable year beginning before January 1, 1970, subsection
(b)(1)(D), subsection (e), and paragraphs (1), (2), (3), and (4) of
subsection (f) of section 170 of such Code shall not apply.
"(2) The amendments made by subsection (b) [amending section 642
of this title] shall apply with respect to amounts paid,
permanently set aside, or to be used for a charitable purpose in
taxable years beginning after December 31, 1969, except that
section 642(c)(5) of the Internal Revenue Code of 1986 (as added by
subsection (b)) shall apply to transfers in trust made after July
31, 1969.
"(3) The amendment made by subsection (c) [amending section 673
of this title] shall apply to transfers in trust made after April
22, 1969.
"(4)(A) Except as provided in subparagraphs (B) and (C), the
amendments made by paragraphs (1) and (2) of subsection (d)
[amending sections 2055 and 2126 of this title] shall apply in the
case of decedents dying after December 31, 1969.
"(B) Such amendments shall not apply in the case of property
passing under the terms of a will executed on or before October 9,
1969 -
"(i) if the decedent dies before October 9, 1972, without
having republished the will after October 9, 1969, by codicil or
otherwise,
"(ii) if the decedent at no time after October 9, 1969, had the
right to change the portions of the will which pertain to the
passing of the property to, or for the use of, an organization
described in section 2055(a) [section 2055(a) of this title], or
"(iii) if the will is not republished by codicil or otherwise
before October 9, 1972, and the decedent is on such date and at
all times thereafter under a mental disability to republish the
will by codicil or otherwise.
"(C) Such amendments shall not apply in the case of property
transferred in trust on or before October 9, 1969 -
"(i) if the decedent dies before October 9, 1972, without
having amended after October 9, 1969, the instrument governing
the disposition of the property,
"(ii) if the property transferred was an irrevocable interest
to, or for the use of, an organization described in section
2055(a), or
"(iii) if the instrument governing the disposition of the
property was not amended by the decedent before October 9, 1972,
and the decedent is on such date and at all times thereafter
under a mental disability to change the disposition of the
property.
"(D) The amendment made by paragraph (3) of subsection (d)
[amending section 2522 of this title] shall apply to gifts made
after December 31, 1969, except that the amendments made to section
2522(c)(2) of the Internal Revenue Code of 1986 shall apply to
gifts made after July 31, 1969.
"(E) The amendments made by paragraph (4) of subsection (d)
[amending sections 2055, 2106, and 2522 of this title] shall apply
to gifts and transfers made after December 31, 1969.
"(5) The amendment made by subsection (e) [enacting section 664
of this title] shall apply to transfers in trust made after July
31, 1969.
"(6) The amendments made by subsection (f) [amending section 1011
of this title] shall apply with respect to sales made after
December 19, 1969."
Section 201(h)(2) of Pub. L. 91-172 provided that: "The amendment
made by this subsection [amending this section] shall apply to
taxable years beginning after December 31, 1968."
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-570 applicable to taxable years ending
after Sept. 12, 1966, but only in respect of expenditures paid or
incurred after such date, see section 3 of Pub. L. 89-570, set out
as an Effective Date note under section 617 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Section 209(f) of Pub. L. 88-272, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) The amendments made by subsections (a), (b), and (c)
[amending this section and sections 545 and 556 of this title],
shall apply with respect to contributions which are paid in taxable
years beginning after December 31, 1963.
"(2) The amendments made by subsection (d) [amending this section
and section 381 of this title] shall apply to taxable years
beginning after December 31, 1963, with respect to contributions
which are paid (or treated as paid under section 170(a)(2) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954]) in taxable
years beginning after December 31, 1961.
"(3) The amendments made by subsection (e) [amending this
section] shall apply to transfers of future interests made after
December 31, 1963, in taxable years ending after such date, except
that such amendments shall not apply to any transfer of a future
interest made before July 1, 1964, where -
"(A) the sole intervening interest or right is a
nontransferable life interest reserved by the donor, or
"(B) in the case of a joint gift by husband and wife, the sole
intervening interest or right is a nontransferable life interest
reserved by the donors which expires not later than the death of
whichever of such donors dies later.
For purposes of the exception contained in the preceding sentence,
a right to make a transfer of the reserved life interest to the
donee of the future interest shall not be treated as making a life
interest transferable."
Amendment by section 231(b)(1) of Pub. L. 88-272 applicable to
dispositions after Dec. 31, 1963, in taxable years ending after
such date, see section 231(c) of Pub. L. 88-272, set out as an
Effective Date note under section 1250 of this title.
EFFECTIVE DATE OF 1962 AMENDMENTS
Section 2(c) of Pub. L. 87-858 provided that: "The amendments
made by subsections (a) and (b) [amending this section] shall apply
to taxable years beginning after December 31, 1960."
Amendment by Pub. L. 87-834 applicable to taxable years beginning
after Dec. 31, 1962, see section 13(g) of Pub. L. 87-834, set out
as an Effective Date note under section 1245 of this title.
EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by Pub. L. 86-779 applicable with respect to taxable
years beginning after Dec. 31, 1959, see section 7(c) of Pub. L. 86-
779, set out as a note under section 162 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Section 10(b) of Pub. L. 85-866 provided that: "The amendment
made by subsection (a) [amending this section] shall apply with
respect to taxable years beginning after December 31, 1957."
Amendment by section 11 of Pub. L. 85-866 applicable to taxable
years beginning after Dec. 31, 1953, and ending after Aug. 16,
1954, see section 1(c)(1) of Pub. L. 85-866, set out as a note
under section 165 of this title.
Section 12(b) of Pub. L. 85-866 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years ending after December 31, 1957, but only with respect
to charitable contributions made after such date."
EFFECTIVE DATE OF 1956 AMENDMENT
Section 2 of act Aug. 7, 1956, provided that: "The amendment made
by this Act [amending this section] shall apply only with respect
to taxable years beginning after December 31, 1955."
SAVINGS PROVISION
For provisions that nothing in amendment by Pub. L. 101-508 be
construed to affect treatment of certain transactions occurring,
property acquired, or items of income, loss, deduction, or credit
taken into account prior to Nov. 5, 1990, for purposes of
determining liability for tax for periods ending after Nov. 5,
1990, see section 11821(b) of Pub. L. 101-508, set out as a note
under section 45K of this title.
TRANSFER OF FUNCTIONS
United States International Development Cooperation Agency (other
than Agency for International Development and Overseas Private
Investment Corporation) abolished and functions and authorities
transferred, see sections 6561 and 6562 of Title 22, Foreign
Relations and Intercourse.
ANTI-ABUSE RULES
Pub. L. 108-357, title VIII, Sec. 882(e), Oct. 22, 2004, 118
Stat. 1631, provided that: "The Secretary of the Treasury may
prescribe such regulations or other guidance as may be necessary or
appropriate to prevent the avoidance of the purposes of section
170(e)(1)(B)(iii) of the Internal Revenue Code of 1986 (as added by
subsection (a)), including preventing -
"(1) the circumvention of the reduction of the charitable
deduction by embedding or bundling the patent or similar property
as part of a charitable contribution of property that includes
the patent or similar property,
"(2) the manipulation of the basis of the property to increase
the amount of the charitable deduction through the use of related
persons, pass-thru entities, or other intermediaries, or through
the use of any provision of law or regulation (including the
consolidated return regulations), and
"(3) a donor from changing the form of the patent or similar
property to property of a form for which different deduction
rules would apply."
AUTHORITY TO WAIVE APPRAISAL REQUIREMENT FOR CERTAIN CHARITABLE
CONTRIBUTIONS OF PROPERTY
Section 6281 of Pub. L. 100-647 provided that: "Notwithstanding
paragraph (2) of section 155(a) of the Tax Reform Act of 1984
[section 155(a)(2) of Pub. L. 98-369, set out below], the Secretary
of the Treasury or his delegate may in the regulations prescribed
pursuant to such section waive the requirement of a qualified
appraisal in the case of a qualified contribution (within the
meaning of section 170(e)(3)(A) of the 1986 Code) of property
described in section 1221(1) [probably means section 1221(1) of the
1986 Code] with a claimed value in excess of $5,000."
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
TREATMENT OF CERTAIN AMOUNTS PAID TO OR FOR THE BENEFIT OF CERTAIN
INSTITUTIONS OF HIGHER EDUCATION
Section 1608 of Pub. L. 99-514, which related to treatment of
certain amounts paid to or for the benefit of certain institutions
of higher education, was repealed by Pub. L. 100-647, title I, Sec.
1016(b), Nov. 10, 1988, 102 Stat. 3575.
SUBSTANTIATION OF CHARITABLE CONTRIBUTIONS OF PROPERTY
Section 155(a) of Pub. L. 98-369, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general. - Not later than December 31, 1984, the
Secretary shall prescribe regulations under section 170(a)(1) of
the Internal Revenue Code of 1986 [formerly I.R.C. 1954], which
require any individual, closely held corporation, or personal
service corporation claiming a deduction under section 170 of such
Code for a contribution described in paragraph (2) -
"(A) to obtain a qualified appraisal for the property
contributed,
"(B) to attach an appraisal summary to the return on which such
deduction is first claimed for such contribution, and
"(C) to include on such return such additional information
(including the cost basis and acquisition date of the contributed
property) as the Secretary may prescribe in such regulations.
Such regulations shall require the taxpayer to retain any qualified
appraisal.
"(2) Contributions to which paragraph (1) applies. - For purposes
of paragraph (1), a contribution is described in this paragraph -
"(A) if such contribution is of property (other than publicly
traded securities), and
"(B) if the claimed value of such property (plus the claimed
value of all similar items of property donated to 1 or more
donees) exceeds $5,000.
In the case of any property which is nonpublicly traded stock,
subparagraph (B) shall be applied by substituting '$10,000' for
'$5,000'.
"(3) Appraisal summary. - For purposes of this subsection, the
appraisal summary shall be in such form and include such
information as the Secretary prescribes by regulations. Such
summary shall be signed by the qualified appraiser preparing the
qualified appraisal and shall contain the TIN of such appraiser.
Such summary shall be acknowledged by the donee of the property
appraised in such manner as the Secretary prescribes in such
regulations.
"(4) Qualified appraisal. - The term 'qualified appraisal' means
an appraisal prepared by a qualified appraiser which includes -
"(A) a description of the property appraised,
"(B) the fair market value of such property on the date of
contribution and the specific basis for the valuation,
"(C) a statement that such appraisal was prepared for income
tax purposes,
"(D) the qualifications of the qualified appraiser,
"(E) the signature and TIN of such appaiser, [sic] and
"(F) such additional information as the Secretary prescribes in
such regulations.
"(5) Qualified appraiser. -
"(A) In general. - For purposes of this subsection, the term
'qualified appraiser' means an appraiser qualified to make
appraisals of the type of property donated, who is not -
"(i) the taxpayer,
"(ii) a party to the transaction in which the taxpayer
acquired the property,
"(iii) the donee,
"(iv) any person employed by any of the foregoing persons or
related to any of the foregoing persons under section 267(b) of
the Internal Revenue Code of 1986, or
"(v) to the extent provided in such regulations, any person
whose relationship to the taxpayer would cause a reasonable
person to question the independence of such appraiser.
"(B) Appraisal fees. - For purposes of this subsection, an
appraisal shall not be treated as a qualified appraisal if all or
part of the fee paid for such appraisal is based on a percentage
of the appraised value of the property. The preceding sentence
shall not apply to fees based on a sliding scale that are paid to
a generally recognized association regulating appraisers.
"(6) Other definitions. - For purposes of this subsection -
"(A) Closely held corporation. - The term 'closely held
corporation' means any corporation (other than an S corporation)
with respect to which the stock ownership requirement of
paragraph (2) of section 542(a) of such Code is met.
"(B) Personal service corporation. - The term 'personal service
corporation' means any corporation (other than an S corporation)
which is a service organization (within the meaning of section
414(m)(3) of such Code).
"(C) Publicly traded securities. - The term 'publicly traded
securities' means securities for which (as of the date of the
contribution) market quotations are readily available on an
established securities market.
"(D) Nonpublicly traded stock. - The term 'nonpublicly traded
stock' means any stock of a corporation which is not a publicly
traded security.
"(E) The secretary. - The term 'Secretary' means the Secretary
of the Treasury or his delegate."
CHARITABLE LEAD TRUSTS AND CHARITABLE REMAINDER TRUSTS IN CASE OF
INCOME AND GIFT TAXES
For includibility of provisions comparable to section 2055(e)(3)
of this title in this section, see section 514(b) of Pub. L. 95-
600, set out as a note under section 2055 of this title.
DEDUCTION OF CONTRIBUTIONS TO CERTAIN ORGANIZATIONS FOR JUDICIAL
REFORM
Section 29 of Pub. L. 87-834, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes of
section 170 of the Internal Revenue Code of 1986 [formerly I.R.C.
1954] (relating to deduction for charitable, etc., contributions
and gifts), a contribution or gift made after December 31, 1961,
with respect to a referendum occurring during the calendar year
1962 to or for the use of any nonprofit organization created and
operated exclusively -
"(1) to consider proposals for the reorganization of the
judicial branch of the government of any State of the United
States or political subdivision of such State, and
"(2) to provide information, make recommendations, and seek
public support or opposition as to such proposals,
shall be treated as a charitable contribution if no part of the net
earnings of such organization inures to the benefit of any private
shareholder or individual. The provisions of the preceding sentence
shall not apply to any organization which participates in, or
intervenes in, any political campaign on behalf of any candidate
for public office."
(!1) So in original. The third closing parenthesis probably should
not appear.
(!2) See References in Text note below.