To amend the Internal Revenue Code of 1986 to clarify that a convention or association of churches includes individuals (with or without voting rights) as well as churches.

Amends the Internal Revenue to define a convention or association of churches to include individuals (with or without voting rights) as well as churches.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1411 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1411

To amend the Internal Revenue Code of 1986 to clarify that a convention 
or association of churches includes individuals (with or without voting 
                      rights) as well as churches.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 2005

  Mr. Linder introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify that a convention 
or association of churches includes individuals (with or without voting 
                      rights) as well as churches.

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

SECTION 1. DEFINITION OF CONVENTION OR ASSOCIATION OF CHURCHES.

    (a) In General.--Section 7701 of the Internal Revenue Code of 1986 
(relating to definitions) is amended by redesignating subsection (o) as 
subsection (p) and by inserting after subsection (n) the following new 
subsection:
    ``(o) Convention or Association of Churches.--For purposes of this 
title, any organization which is otherwise a convention or association 
of churches shall not fail to so qualify merely because the membership 
of such organization includes individuals as well as churches or 
because individuals have voting rights in such organization.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning before, on, or after the date of the 
enactment of this Act.
                                 <all>