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 organizations described in section 501(c)(3) or 501(c)(4) of such Code.

Amends the Internal Revenue Code to permit tax-exempt charitable and social welfare organizations to conduct convention and trade show activities designed to educate persons in attendance regarding new developments or products and services related to the exempt activities of such organizations without subjecting them to the unrelated business tax.