H.R. 12828 — A bill to amend the Internal Revenue Code of 1954 to exclude from the definition of an unrelated trade or business qualified convention and trade show activities carried out by an organization described in section 501(c)(3).

Summary

(Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1578)

Amends the Internal Revenue Code to permit qualifying tax-exempt organizations, including charitable, religious, and educational organizations, to conduct conventions and trade show activities designed to educate individuals engaged in a particular industry about new products and services or new rules or regulations affecting such industry without subjecting such tax-exempt organization to the unrelated business tax.

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Legislative Actions

1978-05-23
Introduced in House
1978-05-23
Introduced in House
1978-05-23
Referred to House Committee on Ways and Means.
1978-09-18
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1578.
1978-09-18
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1578.
1978-10-03
Measure called up under motion to suspend rules and pass in House.
1978-10-03
Measure considered in House.
1978-10-03
Passed/agreed to in House: Measure passed House, amended.
1978-10-03
Measure passed House, amended.
1978-10-04
Referred to Senate Committee on Finance.

A bill to amend the Internal Revenue Code of 1954 to exclude from the definition of an unrelated trade or business qualified convention and trade show activities carried out by an organization described in section 501(c)(3).

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