[Salvation]

**The bill was widely understood to include no one but Katharine Drexel."**

Any idea if it has applied to anyone else?

[APBaer]

It was an amendment to the Internal Revenue Code and therefore could have theoretically applied to anyone, though no one else is known to have used it. I recall seeing it in the Code in the late 1960's, but see that it was removed by 1984. It might have been removed in cleaning up the Code, as it probably was never used by any other taxpayer.