Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under
section 1 of this title
.
Editorial Notes
Amendments
2017?Subsec. (h)(2)(C)(ii).
Pub. L. 115?97
substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
2006?Subsec. (j).
Pub. L. 109?280
, which directed the addition of subsec. (j) to section 513, without specifying the act to be amended, was executed by making the addition to this section, which is section 513 of the
Internal Revenue Code of 1986
, to reflect the probable intent of
Congress
.
1997?Subsec. (i).
Pub. L. 105?34
added subsec. (i).
1993?Subsec. (h)(2)(C)(ii).
Pub. L. 103?66
substituted “calendar year 1992” for “calendar year 1989”.
1990?Subsec. (h)(2)(C)(ii).
Pub. L. 101?508
inserted before period at end “,?by substituting ‘calendar year 1987’ for ‘calendar year 1989’ in subparagraph (B) thereof”.
1986?Subsec. (d)(3)(B).
Pub. L. 99?514, §?1602(a)
, inserted “or to educate persons in attendance regarding new developments or products and services related to the exempt activities of the organization”.
Subsec. (d)(3)(C).
Pub. L. 99?514, §?1602(b)
, substituted “section 501(c)(3), (4), (5), or (6)” for “section 501(c)(5) or (6)” and inserted “or which educates persons in attendance regarding new developments or products and services related to the exempt activities of the organization”.
Subsec. (h).
Pub. L. 99?514, §?1601(a)
, added subsec. (h).
1980?Subsec. (g).
Pub. L. 96?605
added subsec. (g).
1978?Subsec. (f).
Pub. L. 95?502
added subsec. (f).
1976?Subsec. (d).
Pub. L. 94?455, §?1305(a)
, added subsec. (d).
Subsec. (e).
Pub. L. 94?455, §?1311(a)
, added subsec. (e).
1969?Subsec. (a)(2).
Pub. L. 91?172, §?121(b)(4)
, inserted reference to local associations of employees described in
section 501(c)(4) of this title
and organized before
May 27, 1969
.
Subsec. (c).
Pub. L. 91?172, §?121(c)
, substituted “Advertising, etc., activities” for “Special rule for certain publishing businesses”, in heading, and, in text, substituted provisions extending definition of
trade or business
to include any activity carried on for the production of income from the sale of goods or the performance of services, for provisions referring to publishing businesses carried on by an organization during a taxable year beginning before
Jan. 1, 1953
.
1960?Subsec. (b)(2).
Pub. L. 86?667
included trusts described in section 501(c)(17).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105?34, title IX, §?965(b)
,
Aug. 5, 1997
,
111 Stat. 894
, provided that:
“The amendment made by this section [amending this section] shall apply to payments solicited or received after
December 31, 1997
.”
Effective Date of 1986 Amendment
Pub. L. 99?514, title XVI, §?1601(b)
,
Oct. 22, 1986
,
100 Stat. 2767
, provided that:
“The amendment made by this section [amending this section] shall apply to distributions of
low cost articles
and exchanges and rentals of member lists after the date of the enactment of this Act [
Oct. 22, 1986
].”
Pub. L. 99?514, title XVI, §?1602(c)
,
Oct. 22, 1986
,
100 Stat. 2768
, provided that:
“The amendments made by this section [amending this section] shall apply to activities in taxable years beginning after the date of the enactment of this Act [
Oct. 22, 1986
].”
Effective Date of 1980 Amendment
Pub. L. 96?605, title I, §?106(c)(2)
,
Dec. 29, 1980
,
94 Stat. 3524
, provided that:
“The amendment made by subsection (b) [amending this section] shall apply to taxable years beginning after
December 31, 1969
.”
Effective Date of 1978 Amendment
Pub. L. 95?502, title III, §?301(b)
,
Oct. 21, 1978
,
92 Stat. 1702
, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after
December 31, 1969
.”
Effective Date of 1976 Amendment
Pub. L. 94?455, title XIII, §?1305(b)
,
Oct. 4, 1976
,
90 Stat. 1717
, provided that:
“The amendments made by subsection (a) [amending this section] apply to qualified public entertainment activities in taxable years beginning after
December 31, 1962
, and to qualified convention and trade show activities in taxable years beginning after the date of enactment of this Act [
Oct. 4, 1976
].”
Pub. L. 94?455, title XIII, §?1311(b)
,
Oct. 4, 1976
,
90 Stat. 1730
, as amended by
Pub. L. 99?514, §?2
,
Oct. 22, 1986
,
100 Stat. 2095
, provided that:
“The amendment made by this section [amending this section] shall apply to all taxable years to which the
Internal Revenue Code of 1986
[formerly I.R.C. 1954] [this title] applies.”
Conducting of Certain Games of Chance Not Treated as Unrelated Trade or Business
Pub. L. 98?369, div. A, title III, §?311
,
July 18, 1984
,
98 Stat. 786
, as amended by
Pub. L. 99?514, §?2
, title XVIII, §?1834,
Oct. 22, 1986
,
100 Stat. 2095
, 2852, provided that:
“(a)
General Rule.?
For purposes of section 513 of the
Internal Revenue Code of 1986
[formerly I.R.C. 1954] (defining unrelated
trade or business)
, the term ‘unrelated
trade or business’
does not include any
trade or business
which consists of conducting any game of chance if?
“(1)
such game of chance is conducted by a nonprofit organization,
“(2)
the conducting of such game by such organization does not violate any State or local law, and
“(3)
as of
October 5, 1983
?
“(A)
there was a State law (originally enacted on
April 22, 1977
) in effect which permitted the conducting of such game of chance by such nonprofit organization, but
“(B)
the conducting of such game of chance by organizations which were not nonprofit organizations would have violated such law.
“(b)
Effective Date.?
Subsection (a) shall apply to games of chance conducted after
June 30, 1981
, in taxable years ending after such date.”
[
Pub. L. 99?514, title XVIII, §?1834
,
Oct. 22, 1986
,
100 Stat. 2852
, as amended by
Pub. L. 100?647, title VI, §?6201
,
Nov. 10, 1988
,
102 Stat. 3730
, provided in part that:
“The amendment made by this section [amending
section 311 of Pub. L. 98?369
, set out above] shall apply to games of chance conducted after
October 22, 1986
, in taxable years ending after such date”
.]