26 U.S.C. § 84
Transfer of appreciated property to political organizations
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 84, Transfer of appreciated property to political organizations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462167
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Full text
If—
In the case of a transfer of property to a political organization to which subsection (a) applies, the basis of such property in the hands of the political organization shall be the same as it would be in the hands of the transferor, increased by the amount of gain recognized to the transferor by reason of such transfer.
For purposes of this section, the term “political organization” has the meaning given to such term by section 527(e)(1).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- A bill to amend the Tariff Schedules of the United States to permit the importation of upholstery regulators, upholsterer's regulating needles, and upholsterer's pins free of duty.House: no recorded tallySenate: no recorded tally
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally