In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
One example: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES
TO NONPROFIT ORGANIZATIONS.

(a) Definitions.--In this section:
(1) Business entity.--The term ''business entity'' means a
firm, corporation, association, partnership, consortium, joint
venture, or other form of enterprise.
(2) Facility.--The term ''facility'' means any real
property, including any building, improvement, or appurtenance.
(3) Gross negligence.--The term ''gross negligence'' means
voluntary and conscious conduct by a person with knowledge (at
the time of the conduct) that the conduct is likely to be
harmful to the health or well-being of another person.
(4) Intentional misconduct.--The term ''intentional
misconduct'' means conduct by a person with knowledge (at the
time of the conduct) that the conduct is harmful to the health
or well-being of another person.
(5) Nonprofit organization.--The term ''nonprofit
organization'' means--
(A) any organization described in section 501(c)(3)
of the Internal Revenue Code of 1986 and exempt from
tax under section 501(a) of such Code; or
(B) any not-for-profit organization organized and
conducted for public benefit and operated primarily for
charitable, civic, educational, religious, welfare, or
health purposes.
(6) State.--The term ''State'' means each of the several
States, the District of Columbia, the Commonwealth of Puerto
Rico, the Virgin Islands, Guam, American Samoa, the Northern
Mariana Islands, any other territory or possession of the
United States, or any political subdivision of any such State,
territory, or possession.
(b) Limitation on Liability.--
(1) In general.--Subject to subsection (c), 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 nonprofit
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 organization
pays for the use of a facility.
(c) Exception for Liability.--Subsection (b) 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,
including 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 applicable
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.
(d) Superseding Provision.--
(1) In general.--Subject to paragraph (2) and subsection
(e), this Act preempts the laws of any State to the extent that
such laws are inconsistent with this Act, except that this Act
shall not preempt any State law that provides additional
protection from liability for a business entity for an injury
or death with respect to which conditions under subparagraphs
(A) through (C) of subsection (b)(1) apply.
(2) Limitation.--Nothing in this Act shall be construed to
supersede any Federal or State health or safety law.
(e) Election of State Regarding Nonapplicability.--This Act 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 subsection;
(2) declaring the election of such State that this Act
shall not apply to such civil action in the State; and
(3) containing no other provision.
Solution is here: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization.
Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law.
Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law.
Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State.
Explanation: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct.

Now, solve this: SECTION 1. TREATMENT OF CERTAIN CHARITABLE RISK POOLS.

(a) General Rule.--Section 501 of the Internal Revenue Code of 1986
(relating to exemption from tax on corporations, certain trusts, etc.)
is amended by redesignating subsection (n) as subsection (o) and by
inserting after subsection (m) the following new subsection:
''(n) Charitable Risk Pools.--
''(1) In general.--For purposes of this title--
''(A) a qualified charitable risk pool shall be
treated as an organization organized and operated
exclusively for charitable purposes, and
''(B) subsection (m) shall not apply to a qualified
charitable risk pool.
''(2) Qualified charitable risk pool.--For purposes of this
subsection, the term 'qualified charitable risk pool' means any
organization--
''(A) which is organized and operated solely to
pool insurable risks of its members (other than risks
related to medical malpractice) and to provide
information to its members with respect to loss control
and risk management,
''(B) no part of the net earnings of which inures
to the benefit of any member or other person other than
through providing insurance coverage (or information)
described in subparagraph (A),
''(C) which is comprised solely of members that are
organizations described in subsection (c)(3) and exempt
from tax under subsection (a), and
''(D) which meets the organizational requirements
of paragraph (3).
''(3) Organizational requirements.--An organization
(hereinafter in this subsection referred to as the 'risk pool')
meets the organizational requirements of this paragraph if--
''(A) such risk pool is organized as a nonprofit
organization under State law provisions authorizing
risk pooling arrangements for charitable organizations,
''(B) such risk pool is exempt from any income tax
imposed by the State (or will be so exempt after such
pool qualifies as an organization exempt from tax under
this title),
''(C) such risk pool has obtained at least
$1,000,000 in startup capital from nonmember charitable
organizations,
''(D) such risk pool is controlled by a board of
directors elected by its members, and
''(E) the organizational documents of such risk
pool require that--
''(i) each member of such pool shall at all
times be an organization described in
subsection (c)(3) and exempt from tax under
subsection (a),
''(ii) any member which receives a final
determination that it no longer qualifies as an
organization described in subsection (c)(3)
shall immediately notify the pool of such
determination and the effective date of such
determination, and
''(iii) each policy of insurance issued by
the risk pool shall provide that such policy
will not cover the insured with respect to
events occurring after the date such final
determination was issued to the insured.
An organization shall not cease to qualify as a qualified
charitable risk pool solely by reason of the failure of any of
its members to continue to be an organization described in
subsection (c)(3) if, within a reasonable period of time after
such pool is notified as required under subparagraph (C)(ii),
such pool takes such action as may be reasonably necessary to
remove such member from such pool.
''(4) Other definitions.--For purposes of this subsection--
''(A) Startup capital.--The term 'startup capital'
means any capital contributed to, and any program-
related investments (within the meaning of section
4944(c)) made in, the risk pool before such pool
commences operations.
''(B) Nonmember charitable organization.--The term
'nonmember charitable organization' means any
organization which is described in subsection (c)(3)
and exempt from tax under subsection (a) and which is
not a member of the risk pool and does not benefit
(directly or indirectly) from the insurance coverage
provided by the pool to its members.''
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxable years beginning after December 31, 1991.
Solution:
Amends the Internal Revenue Code to allow a tax exemption for charitable risk pools organized and operated exclusively for charitable purposes.