Tribal Charities Fairness Act of 2009

Tribal Charities Fairness Act of 2009 - Amends the Internal Revenue Code to require that Indian tribal governments be treated as state governments for purposes of the public charity-private foundation classification.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3085 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3085

To amend the Internal Revenue Code of 1986 to provide for the treatment 
   of Indian tribal governments as State governments for purposes of 
    determining the sources of support of charitable organizations.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 26, 2009

  Mr. Becerra (for himself, Mr. Nunes, Mr. Blumenauer, Mr. Honda, Mr. 
    Kildee, Mr. Lujan, Ms. McCollum, and Mr. Olver) 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 provide for the treatment 
   of Indian tribal governments as State governments for purposes of 
    determining the sources of support of charitable organizations.

    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 
2009''.

SEC. 2. PUBLIC SUPPORT BY INDIAN TRIBAL GOVERNMENTS.

    (a) In General.--Section 7871(a) of the Internal Revenue Code of 
1986 (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.
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