Distributions of private foundations to cemeteries

(a) Taxes on failure To distribute income Section 4942(g)(1)(A) of the Internal Revenue Code of 1986 is amended by inserting to a cemetery company described in section 170(c)(5) or after paid. (b) Taxes on taxable expenditures Section 4945(d)(4)(A) is amended by striking or at the end of clause (ii) and by adding at the end the following new clause: (iv) is a cemetery company described in section 170(c)(5), or. (c) Effective date The amendments made by this section shall apply with respect to distributions made after the date of the enactment of this Act.