relating to any injury or death that results from the
use of equipment donated by a business entity to a
nonprofit organization.
(2) APPLICATION.—This subsection shall apply
with respect to civil liability under Federal and State
law.
(b) LIABILITY OF BUSINESS ENTITIES PROVIDING
USE OF FACILITIES TO NONPROFIT ORGANIZATIONS.—
(1) IN GENERAL.—Subject to section 303, a
business entity shall not be subject to civil liability
relating to any injury or death occurring at a facility
of the business entity in connection with a use of
such facility by a nonprofit organization if—
(A) the use occurs outside of the scope of
business of the business entity;
(B) such injury or death occurs during a
period that such facility is used by the non-
profit organization; and
(C) the business entity authorized the use
of such facility by the nonprofit organization.
(2) 
APPLICATION.—This 
subsection 
shall
apply—
(A) with respect to civil liability under
Federal and State law; and
(B) regardless of whether a nonprofit orga-
nization pays for the use of a facility.
(c) LIABILITY OF BUSINESS ENTITIES PROVIDING
USE OF A MOTOR VEHICLE OR AIRCRAFT.—
(1) IN GENERAL.—Subject to section 303, a
business entity shall not be subject to civil liability
relating to any injury or death occurring as a result
of the operation of aircraft or a motor vehicle of a
business entity loaned to a nonprofit organization
for use outside of the scope of business of the busi-
ness entity if—
(A) such injury or death occurs during a
period that such motor vehicle or aircraft is
used by a nonprofit organization; and
(B) the business entity authorized the use
by the nonprofit organization of motor vehicle
or aircraft that resulted in the injury or death.
(2) 
APPLICATION.—This 
subsection 
shall
apply—
(A) with respect to civil liability under
Federal and State law; and
(B) regardless of whether a nonprofit orga-
nization pays for the use of the aircraft or
motor vehicle.
(d) LIABILITY OF BUSINESS ENTITIES PROVIDING
TOURS OF FACILITIES.—
(1) IN GENERAL.—Subject to section 303, a
business entity shall not be subject to civil liability
relating to any injury to, or death of an individual
occurring at a facility of the business entity if—
(A) such injury or death occurs during a
tour of the facility in an area of the facility that
is not otherwise accessible to the general public;
and
(B) the business entity authorized the
tour.
(2) 
APPLICATION.—This 
subsection 
shall
apply—
(A) with respect to civil liability under
Federal and State law; and
(B) regardless of whether an individual
pays for the tour.
SEC. 303. EXCEPTIONS.
Section 302 shall not apply to an injury or death that
results from an act or omission of a business entity that
constitutes gross negligence or intentional misconduct, in-
cluding any misconduct that—
(1) constitutes a crime of violence (as that term
is defined in section 16 of title 18, United States
Code) or act of international terrorism (as that term
is defined in section 2331 of title 18) for which the
defendant has been convicted in any court;
(2) constitutes a hate crime (as that term is
used in the Hate Crime Statistics Act (28 U.S.C.
534 note));
(3) involves a sexual offense, as defined by ap-
plicable State law, for which the defendant has been
convicted in any court; or
(4) involves misconduct for which the defendant
has been found to have violated a Federal or State
civil rights law.
SEC. 304. SUPERSEDING PROVISION.
(a) IN GENERAL.—Subject to subsection (b) and sec-
tion 305, this title preempts the laws of any State to the
extent that such laws are inconsistent with this title, ex-
cept that this title shall not preempt any State law that
provides additional protection for a business entity for an
injury or death described in a subsection of section 302
with respect to which the conditions specified in such sub-
section apply.
(b) LIMITATION.—Nothing in this title shall be con-
strued to supersede any Federal or State health or safety
law.
SEC. 305. ELECTION OF STATE REGARDING NONAPPLICA-
BILITY.
(a) ELECTION OF STATE REGARDING NONAPPLICA-
BILITY.—A provision of this title shall not apply to any
civil action in a State court against a business entity in
which all parties are citizens of the State if such State
enacts a statute—
(1) citing the authority of this section;
(2) declaring the election of such State that
such provision shall not apply to such civil action in
the State; and
(3) containing no other provisions.
SEC. 306. EFFECTIVE DATE.
This title shall apply to injuries (and deaths resulting
therefrom) occurring after the date of the enactment of
this Act.
TITLE IV—CHARITABLE CHOICE
EXPANSION ACT
SEC. 401. PROVISION OF ASSISTANCE UNDER GOVERN-
MENT PROGRAMS BY RELIGIOUS ORGANIZA-
TIONS.
Title XXIV of the Revised Statutes is amended by
inserting after section 1990 (42 U.S.C. 1994) the fol-
lowing:
‘‘SEC. 1994A. CHARITABLE CHOICE.
‘‘(a) SHORT TITLE.—This section may be cited as the
‘Charitable Choice Expansion Act of 1999’.
‘‘(b) PURPOSE.—The purposes of this section are—
‘‘(1) to prohibit discrimination against non-
governmental organizations and certain individuals
on the basis of religion in the distribution of govern-
ment funds to provide government assistance and
distribution of such assistance, under government
programs described in subsection (c); and
‘‘(2) to allow such organizations to accept such
funds to provide such assistance without impairing
the religious character of such organizations or the
religious freedom of the individuals.
‘‘(c) RELIGIOUS ORGANIZATIONS INCLUDED AS NON-
GOVERNMENTAL PROVIDERS.—For any program carried
out by the Federal Government, or by a State or local
government with Federal funds, in which the Federal,
State, or local government is authorized to use nongovern-
mental organizations, through contracts, grants, certifi-
cates, vouchers, or other forms of disbursement, to provide
assistance to beneficiaries under the program, the govern-
ment shall consider, on the same basis as other nongovern-
mental organizations, religious organizations to provide
the assistance under the program, so long as the program
is implemented in a manner consistent with the Establish-
ment Clause of the first amendment to the Constitution.
Neither the Federal Government nor a State or local gov-
ernment receiving funds under such program shall dis-
criminate against an organization that provides assistance
under, or applies to provide assistance under, such pro-
gram, on the basis that the organization has a religious
character.
‘‘(d) EXCLUSIONS.—As used in subsection (c), the
term ‘program’ does not include activities carried out
under—
‘‘(1) Federal programs providing education to
children eligible to attend elementary schools or sec-
ondary schools, as defined in section 14101 of the
Elementary and Secondary Education Act of 1965
(20 U.S.C. 8801) (except for activities to assist stu-
dents in obtaining the recognized equivalents of sec-
ondary school diplomas);
‘‘(2) the Higher Education Act of 1965 (20
U.S.C. 1001 et seq.);
‘‘(3) the Head Start Act (42 U.S.C. 9831 et
seq.); or
‘‘(4) the Child Care and Development Block
Grant Act of 1990 (42 U.S.C. 9858 et seq.).
‘‘(e) RELIGIOUS CHARACTER AND INDEPENDENCE.—
‘‘(1) IN
GENERAL.—A religious organization
that provides assistance under a program described
in subsection (c) shall retain its independence from
Federal, State, and local governments, including
such organization’s control over the definition, devel-
opment, practice, and expression of its religious be-
liefs.
‘‘(2) ADDITIONAL
SAFEGUARDS.—Neither the
Federal Government nor a State or local government
shall require a religious organization—
‘‘(A) to alter its form of internal govern-
ance; or
‘‘(B) to remove religious art, icons, scrip-
ture, or other symbols;
in order to be eligible to provide assistance under a
program described in subsection (c).
‘‘(f) EMPLOYMENT PRACTICES.—
‘‘(1) TENETS AND TEACHINGS.—A religious or-
ganization that provides assistance under a program
described in subsection (c) may require that its em-
ployees providing assistance under such program ad-
here to the religious tenets and teachings of such or-
ganization, and such organization may require that
those employees adhere to rules forbidding the use
of drugs or alcohol.
‘‘(2) TITLE VII EXEMPTION.—The exemption of
a religious organization provided under section 702
or 703(e)(2) of the Civil Rights Act of 1964 (42
U.S.C. 2000e–1, 2000e–2(e)(2)) regarding employ-
ment practices shall not be affected by the religious
organization’s provision of assistance under, or re-
ceipt of funds from, a program described in sub-
section (c).
‘‘(g) RIGHTS OF BENEFICIARIES OF ASSISTANCE.—
‘‘(1) IN GENERAL.—If an individual described
in paragraph (3) has an objection to the religious
character of the organization from which the indi-
vidual receives, or would receive, assistance funded
under any program described in subsection (c), the
appropriate Federal, State, or local governmental
entity shall provide to such individual (if otherwise
eligible for such assistance) within a reasonable pe-
riod of time after the date of such objection, assist-
ance that—
‘‘(A) is from an alternative organization
that is accessible to the individual; and
‘‘(B) has a value that is not less than the
value of the assistance that the individual would
have received from such organization.
‘‘(2) NOTICE.—The appropriate Federal, State,
or local governmental entity shall ensure that notice
is provided to individuals described in paragraph (3)
of the rights of such individuals under this section.
‘‘(3) INDIVIDUAL
DESCRIBED.—An individual
described in this paragraph is an individual who re-
ceives or applies for assistance under a program de-
scribed in subsection (c).
‘‘(h) 
NONDISCRIMINATION
AGAINST
BENE-
FICIARIES.—
‘‘(1) GRANTS AND CONTRACTS.—A religious or-
ganization providing assistance through a grant or
contract under a program described in subsection (c)
shall not discriminate, in carrying out the program,
against an individual described in subsection (g)(3)
on the basis of religion, a religious belief, a refusal
to hold a religious belief, or a refusal to actively par-
ticipate in a religious practice.
‘‘(2) INDIRECT FORMS OF DISBURSEMENT.—A
religious organization providing assistance through a
voucher, certificate, or other form of indirect dis-
bursement under a program described in subsection
(c) shall not deny an individual described in sub-
section (g)(3) admission into such program on the
basis of religion, a religious belief, or a refusal to
hold a religious belief.
‘‘(i) FISCAL ACCOUNTABILITY.—
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), any religious organization providing as-
sistance under any program described in subsection
(c) shall be subject to the same regulations as other
nongovernmental organizations to account in accord
with generally accepted accounting principles for the
use of such funds provided under such program.
‘‘(2) LIMITED AUDIT.—Such organization shall
segregate government funds provided under such
program into a separate account. Only the govern-
ment funds shall be subject to audit by the govern-
ment.
‘‘(j) COMPLIANCE.—A party alleging that the rights
of the party under this section have been violated by a
State or local government may bring a civil action pursu-
ant to section 1979 against the official or government
agency that has allegedly committed such violation. A
party alleging that the rights of the party under this sec-
tion have been violated by the Federal Government may
bring a civil action for appropriate relief in an appropriate
Federal district court against the official or government
agency that has allegedly committed such violation.
‘‘(k) LIMITATIONS ON USE OF FUNDS FOR CERTAIN
PURPOSES.—No funds provided through a grant or con-
tract to a religious organization to provide assistance
under any program described in subsection (c) shall be
expended for sectarian worship, instruction, or proselytiza-
tion.
‘‘(l) EFFECT ON STATE AND LOCAL FUNDS.—If a
State or local government contributes State or local funds
to carry out a program described in subsection (c), the
State or local government may segregate the State or local
funds from the Federal funds provided to carry out the
program or may commingle the State or local funds with
the Federal funds. If the State or local government com-
mingles the State or local funds, the provisions of this sec-
tion shall apply to the commingled funds in the same man-
ner, and to the same extent, as the provisions apply to
the Federal funds.
‘‘(m) TREATMENT
OF INTERMEDIATE CONTRAC-
TORS.—If a nongovernmental organization (referred to in
this subsection as an ‘intermediate organization’), acting
under a contract or other agreement with the Federal Gov-
ernment or a State or local government, is given the au-
thority under the contract or agreement to select non-
governmental organizations to provide assistance under
the programs described in subsection (c), the intermediate
organization shall have the same duties under this section
as the government but shall retain all other rights of a
nongovernmental organization under this section.’’.
TITLE V—TAX-FREE DISTRIBU-
TIONS FROM INDIVIDUAL RE-
TIREMENT 
ACCOUNTS 
FOR
CHARITABLE PURPOSES
SEC. 501. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RE-
TIREMENT 
ACCOUNTS 
FOR 
CHARITABLE
PURPOSES.
(a) IN GENERAL.—Subsection (d) of section 408 of
the Internal Revenue Code of 1986 (relating to individual
retirement accounts) is amended by adding at the end the
following new paragraph:
‘‘(8) DISTRIBUTIONS
FOR
CHARITABLE
PUR-
POSES.—
‘‘(A) IN GENERAL.—No amount shall be
includible in gross income by reason of a quali-
fied charitable distribution from an individual
retirement account to an organization described
in section 170(c).
‘‘(B) SPECIAL RULES RELATING TO CHARI-
TABLE
REMAINDER
TRUSTS, POOLED
INCOME
FUNDS, AND CHARITABLE GIFT ANNUITIES.—