# Pub. L. 94-568: changes to the Internal Revenue Code

1976-10-20, 90 Stat. 2697. Source: <https://www.govinfo.gov/link/plaw/94/public/568>.

## Legislative history

- Bill: [H.R. 1144](https://www.congress.gov/bill/94th-congress/house-bill/1144)

## § 277: Deductions incurred by certain membership organizations in transactions with members

- § 277(a): Pub. L. 94–568 provided that the deductions provided by sections 243, 244, and 245 (relating to dividends received by corporations) shall not be allowed to any organization to which this section applies for the taxable year.

## § 501: Exemption from tax on corporations, certain trusts, etc.

- § 501(c)(7): Pub. L. 94–568, § 1(a), struck out requirement that clubs be “operated exclusively” for specified purposes but required that substantially all of club activities be for specified purposes.
- § 501(g): Pub. L. 94–568, § 2(a), added subsec. (g) relating to prohibition of discrimination by certain social clubs.
- § 501(i): Pub. L. 94–568, § 2(a), as amended by Pub. L. 95–600, § 703(g)(2)(A), added subsec. (i). Former subsec. (i) redesignated (j).
- § 501(j): Pub. L. 94–568, § 2(a), as amended by Pub. L. 95–600, § 703(g)(2)(A), redesignated subsec. (i), relating to cross reference, as (j).

## § 512: Unrelated business taxable income

- § 512(a)(3)(A): Pub. L. 94–568 provided that for purposes of the general rule, the deductions provided by sections 243, 244, and 245 (relating to dividends received by corporations) shall be treated as not directly connected with the production of gross income.