,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #echb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bb1 #bjah,mr4   
,curbelo ( ,florida 7= himself1 ,mr4    
,deut*1 & ,mr4 ,bu*anan7 introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to accel]ate ! income tax b5efits =    
*>itable ca% contributions = ! relief ( 
! families ( ! sla9 or injur$ victims ( 
! ,m>jory ,/oneman ,d\glas ,high ,s*ool 
%oot+1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,m>jory 
,/oneman ,d\glas ,high ,s*ool ,family   
,support ,act ( #bjah4  #b4 ,special    
rules = *>itable ca% contributions = !  
relief ( ! families ( ! sla9 or injur$  
victims ( ! ,m>jory ,/oneman ,d\glas    
,high ,s*ool %oot+  7a7 ,qualifi$       
,contribution ,= purposes ( ?is section1
 a qualifi$ contribution is a ca%       
contribution made = ! relief ( ! sp\ses1
 dep5d5ts1 or gu>dians ( ! sla9 or      
injur$ victims ( ! ,m>jory ,/oneman     
,d\glas ,high ,s*ool %oot+ t occurr$ on 

,febru>y #ad1 #bjah1 = :i* a *>itable   
contribution d$uction is all[able "u    
section #agj ( ! ,int]nal ,rev5ue ,code 
( #aihf4  7b7 ,accel]ation ( income tax 
b5efits ,= purposes ( section #agj ( !  
,int]nal ,rev5ue ,code ( #aihf1 a       
taxpay] may treat any qualifi$          
contribution made on aft] ,febru>y #ac1 
#bjah1 & be=e ,april #ah1 #bjah1 z if   
su* contribution 0 made on ,decemb] #ca1
 #bjag1 & n 9 #bjah4  7c7 ,recordkeep+  
,9 ! case ( a qualifi$ contribution1 a  
telephone bill %[+ ! "n ( ! donee       
organization1 ! date ( ! contribution1 &
 ! am\nt ( ! contribution %all be treat$
 z meet+ ! recordkeep+ requirem5ts (    
section #agj7;f77#ag7 ( ! ,int]nal      
,rev5ue ,code ( #aihf4  7d7             
,cl>ification t contribution w n fail   
,to qualify z a *>itable contribution ,a
 ca% contribution made = ! relief ( !   
sp\ses1 dep5d5ts1 or gu>dians ( ! sla9  
or injur$ victims ( ! ,m>jory ,/oneman  
,d\glas ,high ,s*ool %oot+ t occurr$ on 
,febru>y #ad1 #bjah1 %all n fail to be  

treat$ z a *>itable contribution =      
purposes ( section #agj ( ! ,int]nal    
,rev5ue ,code ( #aihf & subsection 7a7 (
 ?is section m]ely because su*          
contribution is = ! exclusive b5efit (  
su* sp\ses1 dep5d5ts1 or gu>dians4 ,!   
prec$+ s5t5ce %all apply to             
contributions made on or aft] ,febru>y  
#ad1 #bjah4  7e7 ,cl>ification t paym5ts
 by *>itable organizations to families  
treat$ z exempt paym5ts ,= purposes ( ! 
,int]nal ,rev5ue ,code ( #aihf1 paym5ts 
made on or aft] ,febru>y #ad1 #bjah1 &  
on or be=e ,octob] #ae1 #bjah1 to !     
sp\se1 any dep5d5t 7z def9$ 9 section   
#aeb ( su* ,code71 or any gu>dian ( !   
sla9 or injur$ victims ( ! ,m>jory      
,/oneman ,d\glas ,high ,s*ool %oot+ t   
occurr$ on ,febru>y #ad1 #bjah1 by an   
organization :i* 7det]m9$ )\t reg>d to  
any su* paym5ts7 w\ld be an organization
 exempt f tax "u section #eja7;a7 ( su* 
,code %all--  7#a7 be treat$ z relat$ to
 ! purpose or function con/itut+ ! basis
 = su* organization's exemption "u su*  

section2 &  7#b7 %all n be treat$ z     
inur+ to ! b5efit ( any private         
individual1  if su* paym5ts are made 9  
good fai? us+ a reasonable & objective  
=mula :i* is consi/5tly appli$ ) respect
 to su* victims4