A bill to amend the Internal Revenue Code of 1954 to deny status as a tax-exempt organization, and as a charitable contribution recipient, for organizations which directly or indirectly perform, finance, or provide facilities for abortions, except to prevent the death of the mother.
Tax Exemption Equity Act of 1986 - Amends the Internal Revenue Code to deny status as a tax-exempt organization to any organization which directly or indirectly performs, finances, or provides facilities for any abortion. Denies the income, estate, and gift tax charitable contribution deductions for amounts contributed to such organizations.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department.
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