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S. 942 (114th): Fair Treatment for All Gifts Act


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Apr 15, 2015.


Fair Treatment for All Gifts Act

This bill amends the Internal Revenue Code to allow a deduction from the taxable amount of gifts for gifts made to specified tax-exempt organizations, including: (1) social welfare organizations; (2) labor, agricultural, and horticultural organizations; and (3) business leagues, chambers of commerce, real-estate boards, boards of trade, and professional football leagues.