Budget Amendment ID: FY2013-S4-7

OTH 7

Charitable Giving

Ms. Chandler and Mr. Michael O. Moore, Ms. Creem, Ms. Clark, Mr. Wolf, Ms. Spilka and Messrs. Knapik, Eldridge, Rosenberg and Finegold moved that the proposed new text be amended by inserting, after section___, the following new section:-

"SECTION___. 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."