['Retirement Benefits']

['Pension Protection Act (PPA)']

05/16/2022

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1202. Extension of modification of charitable deduction for contributions of food inventory

...

1202. Extension of modification of charitable deduction for contributions of food inventory

RegSense Associate Benefits & Compensation Pension Protection Act (PPA)Retirement Benefits Agency Publication Compliance Docs Focus Area Human Resources

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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