To amend the Internal Revenue Code of 1986 with respect to the treatment of amounts received by tax-exempt organizations from sales, rentals, or other dispositions of lists of members, customers, or contributors.

Amends the Internal Revenue Code to include as income, for purposes of the unrelated business income tax, amounts received or accrued by tax-exempt organizations in connection with the sale, lease, rental, or other disposition of member, customer, or contributor lists. Exempts certain charitable and veterans' organizations from this provision in the case of transactions involving like organizations.