102nd Congress > House > Vote 743

Date: July 28, 1992

Result: 296-123 (Passed)

Clerk session vote number: 327

Vote Subject Matter: Government Management / Budget Special Interest

Sponsor: JENKINS, Edgar Lanier (Ed) (D-GA)

Bill number: HR5645

Question: On Motion to Suspend the Rules and Pass

Description: TAX EXEMPTION FOR SPONSORSHIP PROCEEDS FROM CERTAIN EVENTS

Bill summary: Amends the Internal Revenue Code to declare that unrelated trade or business does not include the activity of soliciting and receiving qualified sponsorship payments (payments received by tax-exempt organizations from corporations and other sponsors in connection with certain athletic and other public events) for purposes of the tax on unrelated business income of charitable, etc., organizations. Excludes royalties received by certain tax-exempt olympic organizations for the 1996 Olympics as income from an unrelated trade or business. Includes income received by a tax-exempt organization (other than a tax-exempt credit union) from exchanging or leasing its membership list or its identifying symbol for use in connection with credit or debit cards as income derived from an unrelated trade or business.

Bill titles: To amend the Internal Revenue Code of 1986 to exclude certain sponsorship payments from the unrelated business income of tax-exempt organizations, and for other purposes.

Links for more info on the vote: congress.gov

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