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HR 6005 IH

To amend the Internal Revenue Code to provide for the treatment of Indian tribal governments as State governments for the purposes of the Public Charity-Private Foundation Classification.

May 8, 2008

Mr. BECERRA (for himself, Mr. NUNES, Mr. RANGEL, Mr. BLUMENAUER, Mr. HONDA, and Mr. COLE of Oklahoma) introduced the following bill; which was referred to the Committee on Ways and Means

To amend the Internal Revenue Code to provide for the treatment of Indian tribal governments as State governments for the purposes of the Public Charity-Private Foundation Classification.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `Tribal Charities Fairness Act of 2008.'

SEC. 2. PUBLIC SUPPORT BY INDIAN TRIBAL GOVERNMENTS.

(a) In General- Section 7871(a) (relating to Indian tribal governments treated as States for certain purposes) is amended by striking `and' at the end of paragraph (6), by striking the period at the end of paragraph (7) and inserting `; and', and by adding at the end the following new paragraph:

`(8) for purposes of--

`(A) determining support of an organization described in section 170(b)(1)(A)(vi), and

`(B) determining whether an organization is described in paragraph (1) or (2) of section 509(a) for purposes of section 509(a)(3).'.

(b) Effective Date- The amendments made by this section shall apply with respect to--

(1) support received before, on, or after the date of the enactment of this Act, and

(2) the determination of the status of any organization with respect to any taxable year beginning after such date of enactment.