Page:United States Statutes at Large Volume 100 Part 1.djvu/840

 100 STAT. 804

PUBLIC LAW 99-376—AUG. 7, 1986

Public Law 99-376 99th Congress An Act Aug. 7, 1986 [H.R. 4434]

36 USC 3501. 31 Stat. 1438. Taxes. Voluntarism. 26 USC 501.

To amend the Act entitled "An Act granting a charter to the General Federation of Women's Clubs".

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the first section of the Act entitled "An Act granting a charter to the General Federation of Women's Clubs", approved March 3, 1901, is amended by (1) inserting "(a)" after "That", (2) striking the comma after "succession" and all that follows through "pleasure", (3) and adding the following new subsections at the end thereof: "(b) The General Federation of Women's Clubs shall be organized and operated exclusively for charitable and educational purposes within the meaning of section 501(c)(3) of the Internal Revenue Code of 1954 and shall otherwise comply with any requirements for classification as an exempt organization under such section. Said charitable purposes shall be achieved through volunteer efforts on the part of the membership of the General Federation of Women's Clubs, specifically including arts programs, conservation programs, educational programs, homelife programs, international affairs, public affairs programs advancing information regarding public affairs, and community improvement programs. "(c) In the event of the dissolution of the General Federation of Women's Clubs, its board of directors shall liquidate and distribute its assets to organizations qualified as exempt organizations under section 501(c)(3) of the Internal Revenue Code of 1954 with purposes similar to those of the General Federation of Women's Clubs.". Approved August 7, 1986.

LEGISLATIVE HISTORY—H.R. 4434 (S. 1827): HOUSE REPORTS: No. 99-595 (Comm. on the Judiciary). SENATE REPORTS: No. 99-319 accompanying S. 1827 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 132 (1986): May 19, considered and passed House. July 25, considered and passed Senate.

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