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

Amends the Internal Revenue Code to allow a charitable deduction for contributions to any organization which, on or before May 26, 1969, and continuously thereafter to the close of the taxable year, operated and maintained as its principal functional purpose facilities for the long-term care, comfort, maintenance, or education of permanently and totally disabled persons; elderly persons; needy widows; or children.