'Afterschool Access through Charitable Contributions for Enrichment and Student Support Act

“(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.”