House File 779 H-1297 Amend House File 779 as follows: 1 1. Page 22, after line 24 by inserting: 2 < DIVISION ___ 3 NONPROFIT FOOD BANKS 4 Sec. ___. Section 423.3, Code 2019, is amended by adding the 5 following new subsection: 6 NEW SUBSECTION . 107. The sales price from the sale or 7 rental of tangible personal property or specified digital 8 products, or services furnished, to a nonprofit food bank, 9 which tangible personal property, specified digital products, 10 or services are to be used by the nonprofit food bank for a 11 charitable purpose. For purposes of this subsection, “nonprofit 12 food bank” means an organization organized under chapter 504 13 and qualifying under section 501(c)(3) of the Internal Revenue 14 Code as an organization exempt from federal income tax under 15 section 501(a) of the Internal Revenue Code that maintains 16 an established operation involving the provision of food or 17 edible commodities or the products thereof on a regular basis 18 to persons in need or to food pantries, soup kitchens, hunger 19 relief centers, or other food or feeding centers that, as an 20 integral part of their normal activities, provide meals or food 21 on a regular basis to persons in need. > 22 2. By renumbering as necessary. 23 ______________________________ KRESSIG of Black Hawk -1- HF779.2380 (2) 88 jm/jh 1/ 1 #1. #2.