A bill to amend the Internal Revenue Code of 1954 with respect to certain charitable contributions.

Includes as a charitable organization, for purposes of deductions under the Internal Revenue Code, an organization which on or before May 26, 1969, operated and maintained facilities for the long-term care of resident permanently and totally disabled persons, elderly persons, needy widows or children. (Amends 26 U.S.C. 170(b)(1)(A)(iii))