(a) In general

Section 170 of the Internal Revenue Code of 1986 is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:

(q) Contributions of the use of certain property by community learning centers

(1) In general

Subsections (e)(1) and (f)(3)(A) shall not apply to a qualified community learning center contribution.

(2) Qualified community learning center contribution

For purposes of this subsection—

(A) In general

The term qualified community learning center contribution means the use of—

(i)

real property (and the use of any tangible personal property in connection with such use of real property) by a community learning center if such use is related to the educational purpose of such center, and

(ii)

any motor vehicle if such use is for the transportation of children to or from a community learning center.

(B) Community learning center

The term community learning center means any organization described in subsection (c) which is a community learning center (as defined in section 4201(b) of the Elementary and Secondary Education Act of 1965).

(3) Determination of value of contributions

For purposes of this section, the amount of any qualified community learning center contribution for any taxable year shall be the rental value (determined on a fair market basis) of the property referred to in paragraph (2) determined with respect to the use described in such paragraph during such year.

(b) Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.