,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gjic  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ae1 #bjbf,ms4
 ,davids ( ,kansas 7= h]self & ,mr4     
,mack5zie7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide a      
*>itable d$uction = ! contribution ( !  
use ( c]ta9 prop]ty by community le>n+  
c5t]s4  #a4 ,%ort title  ,?is ,act may  
be cit$ z ! ',aft]s*ool ,access ?r\gh   
,*>itable ,contributions = ,enri*m5t &  
,/ud5t ,support ,act or ! ,aft]s*ool    
,,access ,act4  #b4 ,*>itable d$uction =
 ! contribution ( ! use ( c]ta9 prop]ty 
by community le>n+ c5t]s  7a7 ,9 g5]al  
,section #agj ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+         
subsection 7q7 z subsection 7r7 & by    
ins]t+ aft] subsection 7p7 ! foll[+ new 
subsection3  7q7 ,contributions ( ! use 
( c]ta9 prop]ty by community le>n+ c5t]s
  7#a7 ,9 g5]al ,subsections 7e77#a7 &  
7f77#c77;,a7 %all n apply to a qualifi$ 

community le>n+ c5t] contribution4  7#b7
 ,qualifi$ community le>n+ c5t]         
contribution ,= purposes ( ?is          
subsection-- 7,a7 ,9 g5]al ,! t]m       
qualifi$ community le>n+ c5t]           
contribution means ! use (--  7i7 real  
prop]ty 7& ! use ( any tangible p]sonal 
prop]ty 9 connection ) su* use ( real   
prop]ty7 by a community le>n+ c5t] if   
su* use is relat$ to ! educational      
purpose ( su* c5t]1 &  7ii7 any motor   
vehicle if su* use is = ! transportation
 ( *ildr5 to or f a community le>n+     
c5t]4  7,b7  ,community le>n+ c5t]  ,!  
t]m community le>n+ c5t] means any      
organization describ$ 9 subsection 7c7  
:i* is a community le>n+ c5t] 7z def9$ 9
 section #dbja7;b7 ( ! ,elem5t>y &      
,second>y ,education ,act ( #aife74     
7#c7 ,det]m9ation ( value (             
contributions ,= purposes ( ?is section1
 ! am\nt ( any qualifi$ community le>n+ 
c5t] contribution = any taxable ye> %all
 be ! r5tal value 7det]m9$ on a fair    
m>ket basis7 ( ! prop]ty ref]r$ to 9    

p>agraph 7#b7 det]m9$ ) respect to ! use
 describ$ 9 su* p>agraph dur+ su* ye>4  
4  7b7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4