PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 1033
(2) The provisions of this section shall apply only if the real property transferred is accepted by the Secretary of Agriculture and added to the Toiyabe National Forest. The lands shall be transferred to the Secretary of Agriculture without reimbursement or payment from the Department of Agriculture. (3) Unless the Secretary of Agriculture determines and certi^, fies to the Secretary of the Treasury that there has been an expeditious transfer of the real property under this section, no interest payable with respect to the tax imposed by chapter 11 of the Internal Revenue Code of 1954 shall be deemed to be 26 USC 2001 et waived by reasons of the "provisions of this section. ^^Q-
Subtitle D—Charitable Contributions and Exempt Organizations SEC. 1031. INCREASE IN CHARITABLE VOLUNTEER MILEAGE.
(a) IN GENERAL.—Section 170 (relating to charitable, etc., contribu- 26 USC 170. tions and gifts) is amended by redesignating subsections 0) and (k) as subsections (k) and (1), respectively, and by inserting after subsection (i) the following new subsection: "(j) STANDARD MILEAGE RATE FOR U S E OF PASSENGER AUTOMO-
BILE.—For purposes of computing the deduction under this section for use of a passenger automobile the standard mileage rate shall be 12 cents per mile." Qo) EFFECTIVE DATE.—The amendments made by subsection (a) 26 USC 170 note. shall apply to taxable years beginning after December 31, 1984. SEC. 1032. CERTAIN ORGANIZATIONS PROVIDING CHILD CARE INCLUDED WITHIN THE DEFINITION OF TAX-EXEMPT ORGANIZATIONS. (a) IN GENERAL.—Section 501 (relating to exemption from tax on 26 USC 50i. corporations, certain trusts, etc.) is amended by redesignating sub- Post, p. 1206. section (k) as subsection (1) and inserting after subsection (j) the following new subsection: "(k) TREATMENT OF CERTAIN ORGANIZATIONS PROVIDING CHILD
CARE.—For purposes of subsection (c)(3) of this section and sections 170(c)(2), 2055(a)(2), and 2522(a)(2), the term 'educational purposes' includes the providing of care of children away from their homes if— "(1) substantially all of the care provided by the organization is for purposes of enabling individuals to be gainfully employed, and "(2) the services provided by the organization are available to the general public." (b) CROSS REFERENCES.—
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"(1) Subsection (k) of section 170, as redesignated by 26 USC 170. section 1031 of this Act, is amended by redesignating para- Post, p. 1206. graphs (1) through (8) as paragraphs (2) through (9), respectively, and by inserting before paragraph (2) (as so redesignated) the following new paragraph: "(1) For treatment of certain organizations providing child care, see section 501(k)."
Supra.
(2) Subsection (f) of section 2055 is amended by redesignating 26 USC 2055. paragraphs (2) through (11) as paragraphs (3) through (12), respectively, and by inserting after paragraph (1) the following new paragraph:
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