legislation: 102-s-2979

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
102-s-2979 102 s 2979 Charitable Contribution Tax Act of 1992 Taxation 1992-07-02 1992-07-02 Read twice and referred to the Committee on Finance. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 3 Charitable Contribution Tax Act of 1992 - Amends the Internal Revenue Code to repeal the tax preference for the appreciated property charitable deduction. Requires a charitable contribution allowable as a deduction in computing taxable income to be allocated and apportioned solely to gross income from sources within the United States. Disallows a deduction for contributions of $100 or more unless the taxpayer substantiates the contribution by a contemporaneous written acknowledgement of the contribution by the donee organization. Specifies the contents of such acknowledgment. Sets forth disclosure requirements for an organization that receives a quid pro quo contribution (payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization). Imposes a penalty for failure to make such disclosure. Provides for the tax treatment of bonds of certain nonprofit tax-exempt organizations in a manner similar to governmental bonds. 2025-08-26T15:16:23Z  

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