{
  "id": "RS22503",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RS22503",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 350243,
      "date": "2006-09-11",
      "retrieved": "2016-04-07T18:50:53.271029",
      "title": "Provisions in the Pension Protection Act Affecting Tax-Exempt Organizations",
      "summary": "Title XII of the Pension Protection Act of 2006 (H.R. 4) contains a variety of provisions affecting tax-exempt organizations. They include charitable giving incentives for such things as conservation easements, food and book inventory, and charitable distributions from IRAs. The Title also contains provisions relating to oversight, such as tightening the rules for donations of facade easements. It also deals with some specific types of organizations, including credit counseling organizations, donor advised funds, and supporting organizations. President Bush signed the Act into law, P.L. 109-280, on August 17, 2006. This report summarizes the Title\u2019s provisions.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RS22503",
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          "filename": "files/20060911_RS22503_86b38c4264fc70e607c511001a0b9e49a58b12a6.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RS22503",
          "sha1": "043b95b36bb65f7a5a6500aa7aa8ac9cc7d21ee8",
          "filename": "files/20060911_RS22503_043b95b36bb65f7a5a6500aa7aa8ac9cc7d21ee8.pdf",
          "images": null
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      ],
      "topics": []
    }
  ],
  "topics": []
}