I
103D CONGRESS
2D SESSION
H. R. 4899
To amend the Internal Revenue Code of 1986 to allow a credit for 100
percent of the contributions made by individuals to organizations engaged
in addressing the needs of at-risk youth and teenagers.
IN THE HOUSE OF REPRESENTATIVES
AUGUST 4, 1994
Mr. FRANKS of Connecticut introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a
credit for 100 percent of the contributions made by
individuals to organizations engaged in addressing the
needs of at-risk youth and teenagers.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CREDIT FOR CONTRIBUTIONS TO CERTAIN OR-
GANIZATIONS OPERATING FAMILY DEVELOP-
MENT PROGRAMS.
(a) GENERAL RULE.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 22 the following new
section:
‘‘SEC. 23. CONTRIBUTIONS FOR FAMILY DEVELOPMENT
PROGRAMS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax
imposed by this chapter for the taxable year an amount
equal to 100 percent of the qualified family development
contributions made by the taxpayer during such taxable
year.
‘‘(b) QUALIFIED FAMILY DEVELOPMENT CONTRIBU-
TION.—For purposes of this section, the term ‘qualified
family development contribution’ means any contribution
to a qualified organization if—
‘‘(1) such contribution is in cash,
‘‘(2) such contribution is to be used by the
qualified organization exclusively in its family devel-
opment program activities, and
‘‘(3) the taxpayer receives from the qualified or-
ganization a written statement representing that its
use of such contribution will be in accordance with
the provisions of paragraph (2).
‘‘(c) OTHER DEFINITIONS.—For purposes of this
section:
‘‘(1) QUALIFIED
ORGANIZATION.—The term
‘qualified organization’ means any organization de-
scribed in paragraph (2) of section 170(c) if—
‘‘(A) such organization is operated pri-
marily for purposes of engaging in family devel-
opment program activities, and
‘‘(B) during the calendar year in which the
taxpayer’s taxable year begins, such organiza-
tion did not receive any funds from the Federal
Government or under any State or local pro-
gram funded in whole or in part by the Federal
Government.
‘‘(2) FAMILY DEVELOPMENT PROGRAM ACTIVI-
TIES.—The term ‘family development program ac-
tivities’ means community-based activities to foster
positive growth of at-risk youth age 18 and under.
Such term includes child care services, health care
services, tutorial programs, pre-school and after-
school services, mentoring programs, job-training
services, juvenile and adolescent recreational pro-
grams, family counseling and crisis intervention
services, and substance abuse services.
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction
shall be allowed under section 170 for any qualified family
development contribution taken into account under this
section.’’
(b) REPORTING REQUIREMENTS.—
(1) IN GENERAL.—Subpart B of part III of
subchapter A of chapter 61 of such Code is amended
by adding at the end the following new section:
‘‘SEC. 6050Q. RETURNS RELATING TO QUALIFIED FAMILY
DEVELOPMENT CONTRIBUTIONS.
‘‘(a) IN GENERAL.—Every organization which during
any calendar year receives qualified family development
contributions shall make a return according to the forms
or regulations prescribed by the Secretary setting forth—
‘‘(1) the name, address, and TIN of each per-
son making such contributions, and
‘‘(2) the amount of such contributions made by
each such person.
‘‘(b) STATEMENTS
FURNISHED
TO
CONTRIBU-
TIONS.—Every organization required to make a return
under subsection (a) shall furnish to each person whose
name is required to be set forth in such return a written
statement showing—
‘‘(1) the name and address of the organization
making the return, and
‘‘(2) the aggregate amount of the qualified fam-
ily development contributions made by such person.
(c) CLERICAL AMENDMENTS.—
(1) The table of sections for subpart A of part
IV of subchapter A of chapter 1 of such Code is
amended by inserting after the item relating to sec-
tion 22 the following new section:
‘‘Sec. 23. Contributions for family development programs.’’
(2) The table of sections for subpart B of part
III of subchapter A of chapter 61 of such Code is
amended by adding at the end the following new
item:
‘‘Sec. 6050Q. Returns relating to qualified family development
contributions.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to contributions made after the
date of the enactment of this Act.
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