,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #fcig  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #ag1 #bjah,mr4  
,posey introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a new /atus = 
c]ta9 tax-exempt organizations )        
adm9i/rative exp5ses n exce$+ #be p]c5t 
( contributions4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,good ,inc5tives = 
,vital ,non-pr(it ,gov]nance ,act or !  
,,giv+ ,act 4  #b4 ,e/abli%m5t ( a new  
/atus = c]ta9 tax-exempt organizations )
 adm9i/rative exp5ses n exce$+ #be p]c5t
 ( contributions  7a7 ,9 g5]al ,section 
#eja ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by add+ at ! end ! foll[+ new  
subsection3  7s7 ,adm9i/rative exp5ses  
managem5t  7#a7 ,9 g5]al ,any           
organization-- 7,a7 :i* is describ$ 9   
subsection 7c77#c7 & exempt f tax "u    
subsection 7a71 &  7,b7 ! exempt purpose
 exp5ditures ( :i* comprise at lea/ #ge 
p]c5t ( ! total exp5ditures ( !         

organization = ! taxable ye>1  may      
*>act]ize itself z a #eja7;c77#c77;,a7  
/atus organization4  7#b7 ,exempt       
purpose exp5ditures def9$ ,= purposes ( 
?is subsection-- 7,a7 ,9 g5]al ,! t]m   
exempt purpose exp5ditures means1 )     
respect to any organization = any       
taxable ye>1 ! total ( ! am\nt paid or  
incurr$ by su* organization to accompli%
 purposes describ$ 9 section            
#agj7;c77#b77;,b74  7,b7 ,c]ta9 am\nts  
exclud$ ,! t]m exempt purpose           
exp5ditures does n include any          
adm9i/rative exp5ses4  4  7b7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ m ?an 
#ahj days aft] ! date ( ! enactm5t ( ?is
 ,act4