A bill to amend the Internal Revenue Code of 1954 with respect to the deduction of charitable contributions to organizations from which the taxpayer or a member of his family receives services.

Amends the Internal Revenue Code to provide that a charitable contribution deduction shall not be denied to a taxpayer solely because of any benefit or service which is provided to the taxpayer or his family by the tax-exempt organization to which he contributes, except to the extent that such benefit or service is required as a condition of the contribution.