Page 168

TITLE 26-INTERNAL REVENUE CODE Subsec. (b)(1)(C). Pub. L. 94-455, § 1901(a)(28)(A)(ii), struck out subpar. (C), which related to unlimited de- ductions for certain individuals and redesignated subpar. (D) as (C) and, as so redesignated, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary" in cl. (ii). Subsec. (b)(1)(D). Pub. L. 94-455, § 1901(a)(28)CA)(ii). redesignated former subpar. (E) as (D). Subsec (b)(1)(E). Pub. L. 94-445, § 1901(a)(28)(A)Cii), redesignated former subpar. (F) as (E). Subset. (c). Pub. L. 94-455, § 1901(a)(28)(A)(v), sub- stituted "subsection (g)" for "subsection (h)" following "an.ount treated under". Subsec. (c)(2)(B). Pub. L. 94-455, § 1313(b)(1), added "or to foster national or international amateur sports competition (but only if no part of its activities in- volves the provision of athletic facilities or equip- inent)" following "or educational purposes". Subsec. (c)(2)(D), Pub. L. 94-445, § 1307(d)(1)(B)(i), substituted 4'which is not disqualified for tax exemp- tion under st'ction 501(c)(3) by reason of attempting to Influence legislation" for "no substantial part of the activities of which is carrying on propaganda, or oth- erwise attempting to influence legislation" following "(D)". Subsec. (d)(1)(A). Pub. L. 94-455, § 1901(a)(28)(B), struck out "(30 percent in the case of a contribution year beginning before January 1, 1970)" following "ex- ceeds 50 percent". Subsec. (e)(1). Pub. L. 94-455, § 205(c)(1)(A), substi- tuted "1252(a), or 1254(a)" for "or 1252(a)" following "1251(c)". Subsec. (e)(1)(B)(ii). Pub. L. 94-455, § 1901(a)(28)(A)(vi), substituted "subsection (b)(1)(D)" for "subsection (b)(1)(E)" following "foundation de- scribed in". Subsec. (e)(2). Pub. L. 94-455, § 1906(b)(13)(A). struck out "or his delegate" following "Secretary". Subsec. (e)(3). Pub. L. 94-455, § 2135(a), added par. (3). Subsec. (f)(2). Pub. I. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (f)(3). Pub. L. 94-455, § 2124(e)(1), added sub- pars. (B)(iii), Civ), and (C). Subsec. (f)(4). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (f)(6). Pub. L. 94-455, §§ 1307(c), 1901(a)(28)(A)(i), added subsec. (f)(6); former subsec. (f)(6), which related to the partial reduction of unlim- ited deduction and definitions for transitional income and deduction percentages, was stricken. Section 1901(a)(28)(A)(i) of Pub. L. 94-455 struck out former subsec. (f)(6) a second time, execution of which was unnecessary. Subsec. (g). Pub. L. 94-455, § 1901(a)(28)(A)(i), struck out subsec. (g) which related to application of unlimit- ed charitable contribution deductions allowed for tax- able years beginning before January 1, 1975, and rede- signated subsecs. (h), (i), and (j) as (g), (h), and (i), re- spectively. Section 1901(a)(28)(A)(i) also struck out former subsec. (f)(6) but this direction was not execut- ed as such former subsec. (f)(6) had previously been stricken by section 1307(c) of Pub. L. 94-455. Subsec. (g)l()(B). Pub. L. 94-455, § 1901(b)(8)(A), substituted "educational organization described in sec- tion 170(b)(1)(A)(W)" for "educational institution (as defined in section 151(e)(4)" following "grade at an". Subsec. Ch). Pub. L. 94-455, § 1901(a)(28)(A)(i), (C), redesignated former subsec. (i) as (h), and struck out "64 Stat. 996" following "Act of 1950". Former subsec. (h) redesignated (g). Subsec. (i). Pub. L. 94-455, § 1901(a)(28)(A)(i), (D), redesignated former 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. lllSb)" fol- lowing "see section" in par. (5); struck out par. (6) re- lating to gifts to library of Post Office Department; struck out "60 Stat. 924" following "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)" following "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, § 1901(a)(28)(A)(i), rede- signated former subsec. (j) as (i). 1969-Subsec. (a). Pub. L. 91-172, § 201(a)(1)(B), added par. (3). Subsec. (b). Pub. L. 91-172, § 201(a)(1)(B), (h)(1). in- creased the general limitation on the charitable con- tributions 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 pur- poses, 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 contribu- tions to public charities or private operating founda- tions 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 aupreciated proper- ty), and, in par. (I)(C), added provisions relating to the determination of the amount of charitable contribu. tions and taxes paid by a married individual who pre- viously filed a joint return with a former decease, spouse. Subsec. (c). Pub. L. 91-172, § 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, §201(a)(1)(B), added subsec. (d) consisting of provisions substantially trans- ferred from subsec. (b) in the general amendment of subsec. (b) by Pub. L. 91-172. Former subsec. (d) rede- ignated as subset. b). Subsec. (e). Pub. L. 91-172, §§ 201(a)(1)(B), substitut- ed provisions covering certain contributions of ordi- nary income and capital gain property for provisions setting out a special rule for charitable contributions. Subsec. (f). Pub. L. 91-172, § 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, § 201(a)(2)(A), substitut- ed "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, §201(a)(1)(A), redesig- nated subsec. (d) as (h). Former subsec. (h) redesignat- ed (i). Subsec. (i). Pub. L. 91-172, § 101J)(2), 201(a)(1)(A), redesignated former subsec. (h) as (i), and, in subsec. (i) as so redesignated struck out former par. (1) cover- ing 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 commu- nist controlled organizations. Former subsec. (i) rede. signated as subsec. (j). Subsec. (j). Pub. L. 91-172, § 201(a)(1)(A), redesignat- ed former subsec. (i) as (j). 1966-Subsec. Ce). Pub. L. 89-570 included reference to section 617(d)(1). 1964-Subsec. (b)(1)(A)(v), (vi), (2), (5). Pub. L. 88- 272. §209 (a), (c)(1), (d)(1), added clauses (v) and (vi) in par. (1)(A), and par. (5), and in par. (2), extended the 2-year carryforward of unused charitable contribu- tions to 5 years and changed the method of computa- tion by including the aggregate of the excess contribu- tions made in taxable years before the contribution year, in clause (i), and the references to the third, fourth or fifth succeeding years in clause (ii). Subsec. (e). Pub. L. 88-272, § 231(b)(1), substituted "certain property" for "section 1245 property" in the Page 168 § 170