A bill to clarify the law by explicitly providing that nonprofit community crime prevention organizations and crime victim assistance organizations are organizations operated for charitable purposes within the meaning of the Internal Revenue Code of 1954, and for other purposes.

Amends the Internal Revenue Code to provide that nonprofit community crime prevention organizations and crime assistance organizations are organizations operated for charitable purposes. Permits a taxpayer who does not itemize deductions for the taxable year to deduct as a charitable contribution the amount of any crime prevention and crime victim assistance contribution in arriving at their taxable income. Limits the amount of such deduction.

Directs the Secretary of the Treasury to establish procedures for qualifying nonprofit community crime prevention and crime victim assistance organizations as tax-exempt charitable organizations.