A bill to amend the Internal Revenue Code of 1954 to allow a deduction for certain contributions to organizations providing services to the community.

Allows a deduction under the Internal Revenue Code for contributions to organizations providing services to the community. Limits such deductions to the amount of $200 per organization. Excludes charitable contributions, contributions relating to trade or business expenses, and contributions made as a condition of receiving services provided by the donee or by reason of which the donor is entitled to such services.