,,ii  #aai? ,,congress  #b;d ,session   
,s4 #effi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #cj1         
#bjbf,mr4 ,:iteh\se 7= himself1 ,ms4    
,cortez ,ma/o1 ,mr4 ,wel*1 ,ms4 ,smi?1  
,mr4 ,m]kley1 ,mr4 ,s*atz1 ,ms4 ,w>r51 &
 ,ms4 ,baldw97 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 treat transf]s ( appreciat$ prop]ty to 
c]ta9 tax-exempt organizations ! same z 
transf]s ( appreciat$ prop]ty to        
political organizations4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,end    
,tax ,breaks = ,d>k ,money ,act4  #b4   
,treatm5t ( transf]s ( appreciat$       
prop]ty to c]ta9 tax-exempt             
organizations  7a7 ,9 g5]al ,subsections
 7a7 & 7b7 ( section #hd ( ! ,int]nal   
,rev5ue ,code ( #aihf are ea* am5d$ by  
/rik+ political organization ea* place x
 appe>s & ins]t+ specifi$ organization4 
7b7 ,specifi$ organization ,section     
#hd7;c7 ( ! ,int]nal ,rev5ue ,code (    

#aihf is am5d$ to read z foll[s3  7c7   
,specifi$ organization ,= purposes ( ?is
 section1 ! t]m specifi$ organization   
means-- 7#a7 any political organization 
7z def9$ 9 section #ebg7;e77#a771 &     
7#b7 any organization describ$ 9        
p>agraph 7#d71 7#e71 or 7#f7 ( section  
#eja7;c74  4  7c7 ,cl]ical am5dm5ts     
7#a7 ,! head+ ( section #hd ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 political & ins]t+ specifi$4  7#b7 ,!  
item relat+ to section #hd 9 ! table (  
sections = "p ,,ii ( sub*apt] ,b ( *apt]
 #a ( su* ,code is am5d$ to read z      
foll[s3  ,sec4 #hd4 ,transf] (          
appreciat$ prop]ty to specifi$          
organizations4  4  7d7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to transf] aft] ! date ( !        
enactm5t ( ?is ,act1 9 taxable ye>s end+
 aft] su* date4