I 
110TH CONGRESS 
2D SESSION 
H. R. 5930 
To amend the Internal Revenue Code of 1986 to allow charitable organiza-
tions to collect and disperse deductible contributions for certain individ-
uals who are injured or killed in an effort to protect life or property. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 30, 2008 
Mrs. BONO MACK (for herself and Mr. THOMPSON of California) 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 chari-
table organizations to collect and disperse deductible con-
tributions for certain individuals who are injured or killed 
in an effort to protect life or property. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Charitable Aid to Com-
munity Heroes Act of 2008’’. 
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SEC. 2. CHARITABLE ORGANIZATIONS PERMITTED TO COL-
LECT 
AND 
DISPERSE 
DEDUCTIBLE 
CON-
TRIBUTIONS 
FOR 
CERTAIN 
INDIVIDUALS 
WHO ARE INJURED OR KILLED IN AN EFFORT 
TO PROTECT LIFE OR PROPERTY. 
(a) IN GENERAL.—Section 170 of the Internal Rev-
enue Code of 1986 (relating to charitable, etc., contribu-
tions and gifts) is amended by redesignating subsection 
(p) as subsection (q) and by inserting after subsection (o) 
the following new subsection: 
‘‘(p) CHARITABLE ORGANIZATIONS PERMITTED TO 
COLLECT AND DISPERSE DEDUCTIBLE CONTRIBUTIONS 
FOR CERTAIN INDIVIDUALS WHO ARE INJURED
OR 
KILLED IN AN EFFORT TO PROTECT LIFE OR PROP-
ERTY.—For purposes of this title— 
‘‘(1) IN GENERAL.—Payments made by an or-
ganization described in paragraph (1) or (2) of sec-
tion 509(a) to an eligible individual or to a member 
of such individual’s family shall be treated as related 
to the purpose or function constituting the basis for 
such organization’s exemption under section 501 if 
the requirements of paragraphs (3), (4), and (5) are 
met. 
‘‘(2) ELIGIBLE INDIVIDUAL.—For purposes of 
this subsection, the term ‘eligible individual’ means 
any individual who is injured or killed in an effort 
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to protect life or property if such individual is in-
jured or killed while on duty as— 
‘‘(A) any Federal, State, or local govern-
ment employee, or 
‘‘(B) a member of a qualified volunteer 
emergency response organization (as defined in 
section 139B(c)(3)). 
‘‘(3) FUNDRAISING
REQUIREMENTS.—The re-
quirements of this paragraph are met if— 
‘‘(A) the organization referred to in para-
graph (1) does not engage in any effort to so-
licit contributions for distribution under this 
subsection, 
‘‘(B) such organization accepts contribu-
tions with respect to any death or injury only 
during the 1-year period beginning on the last 
day of the event which resulted in such death 
or injury, 
‘‘(C) at least 50 donors contribute to such 
organization with respect to such event, and 
‘‘(D) more than 95 percent of the funds 
are contributed by persons who are unrelated to 
any individual who is entitled to any distribu-
tion from such contributions. 
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