,,ii #aaith ,,congress #b;d ,session ,s4 #effi ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #cj1 #bjbf,mr4 ,whitehouse 7for himself1 ,ms4 ,cortez ,masto1 ,mr4 ,welch1 ,ms4 ,smith1 ,mr4 ,merkley1 ,mr4 ,schatz1 ,ms4 ,warren1 and ,ms4 ,baldwin7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations4 #a4 ,short title ,this ,act may be cited as the ,end ,tax ,breaks for ,dark ,money ,act4 #b4 ,treatment of transfers of appreciated property to certain tax-exempt organizations 7a7 ,in general ,subsections 7a7 and 7b7 of section #hd of the ,internal ,revenue ,code of #aihf are each amended by striking political organization each place it appears and inserting specified organization4 7b7 ,specified organization ,section #hd7;c7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7c7 ,specified organization ,for purposes of this section1 the term specified organization means-- 7#a7 any political organization 7as defined in section #ebg7;e77#a771 and 7#b7 any organization described in paragraph 7#d71 7#e71 or 7#f7 of section #eja7;c74 4 7c7 ,clerical amendments 7#a7 ,the heading of section #hd of the ,internal ,revenue ,code of #aihf is amended by striking political and inserting specified4 7#b7 ,the item relating to section #hd in the table of sections for part ,,ii of subchapter ,b of chapter #a of such ,code is amended to read as follows3 ,sec4 #hd4 ,transfer of appreciated property to specified organizations4 4 7d7 ,effective date ,the amendments made by this section shall apply to transfer after the date of the enactment of this ,act1 in taxable years ending after such date4