Page:United States Statutes at Large Volume 112 Part 1.djvu/543

 PUBLIC LAW 105-183--JUNE 19, 1998 112 STAT. 517 Public Law 105-183 105th Congress An Act To amend title 11, United States Code, to protect certain charitable contributions, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the "Religious Liberty and Charitable Donation Protection Act of 1998". SEC. 2. DEFINITIONS. Section 548(d) of title 11, United States Code, is amended by adding at the end the following: "(3) In this section, the term 'charitable contribution' means a charitable contribution, as that term is defined in section 170(c) of the Internal Revenue Code of 1986, if that contribution— "(A) is made by a natural person; and "(B) consists of— "(i) a financial instrument (as that term is defined in section 731(c)(2)(C) of the Internal Revenue Code of 1986); or " (ii) cash. "(4) In this section, the term 'qualified religious or charitable entity or organization' means— "(A) an entity described in section 170(c)(1) of the Internal Revenue Code of 1986; or "(B) an entity or organization described in section 170(c)(2) of the Internal Revenue Code of 1986.". SEC. 3. TREATMENT OF PRE-PETITION QUALIFIED CHARITABLE CON- TRIBUTIONS. (a) IN GENERAL. — Section 548(a) of title 11, United States Code, is amended— (1) by inserting "(1)" after "(a)"; (2) by striking "(1) made" and inserting "(A) made"; (3) by striking "(2)(A)" and inserting "(B)(i)"; (4) by striking "(B)(i)" and inserting "(ii)(l)"; (5) by striking "(ii) was" and inserting "(II) was"; (6) by striking "(iii)" and inserting "(III)"; and (7) by adding at the end the following: "(2) A transfer of a charitable contribution to a qualified religious or charitable entity or organization shall not be considered to be a transfer covered under paragraph (1)(B) in any case in which— June 19, 1998 [S. 1244] Religious Liberty and Charitable Donation Protection Act of 1998 11 USC 101 note.

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