A BILL for an Act to amend and reenact subsection 2 of section 57-38-01.21 and subdivision e of subsection 7 of section 57-38-30.3 of the North Dakota Century Code, relating to aggregation of contributions for purposes of the income tax credit for charitable gifts if those gifts are made to qualified endowments under the control of a nonprofit corporation established and operated for the benefit an institution of higher education in this state, its staff, its faculty, or its students; and to provide an effective date.
Last Official Action
Second reading, failed to pass, yeas 11 nays 77
