Amendment #205 to H4100

Charitable Contributions

Representatives Kaufman of Lexington, Aguiar of Fall River, Jones of North Reading, Linsky of Natick, Provost of Somerville, Scibak of South Hadley, Madden of Nantucket, Sullivan of Fall River, Turner of Dennis, Kafka of Stoughton, Koczera of New Bedford, Balser of Newton and Fallon of Malden move to amend the bill by adding at the end thereof the following section:

"SECTION XX. Subsection (f) of section 1 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the first sentence the following sentence:-

For purposes of clause (1), the making of a financial contribution, gift, bequest, donation or any other financial instrument or pledge in any amount or the donation or loan of any object of any value, or any combination of the foregoing, qualifying for deduction as a charitable contribution under section one hundred seventy (a) of the Code to any corporation, foundation, organization or institution, which is exempt from taxation under the provisions of section five hundred and one (c)(3) of the Code, shall not be used in any manner to determine domicile in the commonwealth or any other jurisdiction".