Detroit

BOTSFORD COMMONS

Senate Hears
Deductions Bill

ELIZABETH APPLEBAUM

Assistant Editor

T

he Senate is set this
week to consider an
urban aid package
that includes a measure to
change the tax status of
charitable donations.
The bulk of the $33 billion
package, called the Revenue
Act of 1992, is aimed at en-
couraging business devel-
opment in impoverished ur-
ban areas. But it includes
some 150 amendments spon-
sors say will help simplify
the tax code as well.
Among the amendments is
a proposal by Sen. Daniel
Patrick Moynihan, D-N.Y.,
requiring anyone who
claims a charitable deduc-
tion to have written proof of
that deduction. It further
would obligate taxpayers to
include the value of any ser-
vice they received in return
for a donation.
Should the package pass,
the Jewish community will
be obligated to report the
value of High Holiday
tickets, rabbinic counseling
and synagogue dues — ser-
vices for which they now
‘ automatically write a tax-
deductible check to the syn-
agogue. Other religious
groups also will be affected
by the measure.
Observers say the package
appears to have considerable
support.
"Right now, I'd say it has
about a 60 percent chance of
passing," said David Miller,
a tax attorney in Washing-
ton, D.C., who has been
following the issue.
The Senate will adjourn
Oct. 4, which means a
watered-down version of the
bill is possible. But chances
are good that even if the
amendments are narrowed,
they will include the
Moynihan provision, Mr.
Miller said.
Meanwhile, the U.S. Tax
Court is considering a case
involving the Church of
Scientology which could fur-
ther threaten the tax-
deductible status of certain
donations.
The Internal Revenue Ser-
vice is challenging a church
member's claim on spiritual
.auditing, which Scien-
tologists say is comparable
to pastoral counseling and
therefore constitutes a
charitable deduction,in Her-
nandez vs. the Commissioner
of Internal Revenue. ❑

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Own a patio or villa home, or rent an apartment, in a full-service
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• Healthy, active atmosphere • Town Commons:
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health care, home health
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• Emergency medical call
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Variety
of floor plans
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Call Joan Herbst at (313) 477-1646 today, for more information or to secure your
reservation at our FREE community, informational conferences October 19 at 1-3 p.m.,
and October 20 at 9-11 a.m. and 1-3 p.m. Ask about our special introductory offer!

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PHONE (

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Attn: Joan

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