CHAPTER 146

STATE REVENUE EXEMPTING UNITED SERVICE ORGANIZATION CONTRIBUTIONS FROM TAXES

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE, 1935, AS AMENDED, PROVIDING THAT CONTRIBUTIONS TO THE UNITED SERVICE ORGANIZATIONS. INC., DURING THE YEAR 1947 SHALL BE ALLOWED AS DEDUCTIONS FOR INCOME TAX PURPOSES.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 6 of the Revised Code of Delaware, 1935, as amended by Chapter 10, Volume 45, Laws of Delaware, be and the same is hereby further amended by adding to Section 7 Paragraph 5 (a) thereof a new sentence to read as follows:

"Contributions made in the year 1947 to the United Service Organizations, Inc., a corporation organized for the benefit of the Armed Forces of the United States, shall be allowed as deductions from income for income tax purposes in the same manner and to the same extent as if said United Service Organizations, Inc., were and is a charitable organization located in the State of Delaware and said contributions shall be deemed to be and shall be allowed as deductions for use in the State of Delaware only."

Section 2. That all acts or parts of acts inconsistent with this Act are hereby repealed to the extent of such inconsistency only.

Approved April 3, 1947.