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['Retirement Benefits']
['Pension Protection Act (PPA)']
05/16/2022
1202. Extension of modification of charitable deduction for contributions of food inventory
Pension Protection Act of 2006
Title XII Provisions Relating to Exempt Organizations
Subtitle A Charitable Giving Incentives
(a) IN GENERAL.-Section 170(e )(3)(C)(iv) (relating to termination) is amended by striking "2005" and inserting "2007".
(b) EFFECTIVE DATE.- The amendment made by this section shall apply to contributions made after December 31, 2005.
['Retirement Benefits']
['Pension Protection Act (PPA)']
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