1. Short title This Act may be cited as the Nonprofit Relief Act of 2019 . 2. Repeal of requirement that unrelated business taxable income be computed separately for each trade or business activity (a) In general Section 512(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (6). (b) Effective date The amendment made by this section shall take effect as if included in section 13702 of Public Law 115–97 . 3. Mileage reimbursements to charitable volunteers excluded from gross income (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section: 139H. Mileage reimbursements to charitable volunteers (a) In general Gross income of an individual does not include amounts received from an organization described in section 170(c) as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization. The preceding sentence shall apply only to the extent that such reimbursement would be deductible under this chapter if section 274(d) were applied— (1) by using the standard business mileage rate established under such section, and (2) as if the individual were an employee of an organization not described in section 170(c). (b) Application to volunteer services only Subsection (a) shall not apply with respect to any expenses relating to the performance of services for compensation. (c) No double benefit Subsection (a) shall not apply with respect to any expenses if the individual claims a deduction or credit for such expenses under any other provision of this title. (d) Exemption from reporting requirements Section 6041 shall not apply with respect to reimbursements excluded from income under subsection (a). . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Mileage reimbursements to charitable volunteers. .