BillCam

Charitable Contributions

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Number	Legislature	Summary	Subjects
HB-5293	Federal	Universal Charitable Giving Act of 2019 This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual. Republican: 87% (7) Democrat: 12% (1) 87% Republican support 12% Democrat support	Taxation Charitable Contributions Income Tax Deductions
HR-718	Federal	Supporting the designation of "GivingTuesday" and strong incentives for all people of the United States to volunteer and give generously. This resolution supports (1) the designation of Giving Tuesday, and (2) strong incentives for giving generously to charitable organizations and volunteering. Democrat: 66% (2) Republican: 33% (1) 66% Democrat support 33% Republican support	Social Welfare Charitable Contributions Income Tax Deductions Social Work, Volunteer Service, Charitable Organizations
HR-709	Federal	Supporting the designation of "GivingTuesday" and strong incentives for all people of the United States to volunteer and give generously. This resolution supports (1) the designation of Giving Tuesday, and (2) strong incentives for giving generously to charitable organizations and volunteering. Democrat: 50% (1) Republican: 50% (1) 50% Democrat support 50% Republican support	Social Welfare Charitable Contributions Income Tax Deductions Social Work, Volunteer Service, Charitable Organizations
SR-419	Federal	A resolution permitting the collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings. This resolution authorizes a Senator, Senate officer, or Senate employee to (1) collect donations of clothing, toys, food, and housewares for certain charitable purposes during the holiday season from another Senator, Senate officer, or Senate employee within a Senate building or office; and (2) work with a nonprofit organization to deliver such donations. Democrat: 50% (1) Republican: 50% (1) 50% Democrat support 50% Republican support	Congress Congress Charitable Contributions Congressional Officers And Employees Congressional Operations And Organization Members Of Congress Military Personnel And Dependents Senate Social Work, Volunteer Service, Charitable Organizations
HB-3653	Federal	CARIDAD Act Charity And Relief In Disarray And Distress Act This bill allows employees or officers of the federal government or the District of Columbia to accept donations of goods. (Under current law, the Antideficiency Act generally prohibits federal agencies or the District from accepting voluntary services or employing personal services not authorized by law, except in cases of emergencies involving the safety of human life or the protection of property. The bill specifies that the term "voluntary services" does not include the donation of goods.) Democrat: 100% (1) 100% Democrat support	Economics And Public Finance Administrative Law And Regulatory Procedures Charitable Contributions Government Employee Pay, Benefits, Personnel Management
HB-4566	Federal	Virginia Beach Strong Act This bill confirms that cash contributions made on or after May 31, 2019, for the exclusive benefit of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia on May 31, 2019, shall be treated as tax deductible contributions. The bill also confirms that payments made on or after May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent of the dead or wounded victims of such mass shooting by an tax-exempt organizations shall be treated as related to such organization's tax-exempt purpose and shall not be treated as inuring to the benefit of any private individual, if such payments are made in good faith using a reasonable and objective formula that is consistently applied with respect to such victims. Democrat: 77% (7) Republican: 22% (2) 77% Democrat support 22% Republican support	Taxation Charitable Contributions Crime Victims Income Tax Deductions Tax-exempt Organizations Virginia
HB-4541	Federal	To establish a grant program to provide certain eligible entities engaged in food recovery with grants to support certain costs. This bill directs the Department of Agriculture to award grants to public food service providers, tribal organizations, or private nonprofit entities for activities related to food recovery. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Agriculture And Food Charitable Contributions Employment And Training Programs Food Assistance And Relief Food Supply, Safety, And Labeling Food Supply, Safety, And Labeling Motor Vehicles Motor Vehicles Transportation Costs Transportation Costs
HJR-72	Federal	Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits". This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect. Democrat: 98% (60) Republican: 1% (1) 98% Democrat support 1% Republican support	Taxation Administrative Law And Regulatory Procedures Charitable Contributions Congressional Oversight Department Of The Treasury Income Tax Credits Income Tax Deductions Internal Revenue Service (irs) State And Local Taxation Tax Administration And Collection, Taxpayers
HB-3832	Federal	Legacy IRA Act This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. A distribution to a split-interest entity may only be treated as a qualified charitable distribution if: (1) no person holds an income interest in the entity other than the individual for whose benefit the account is maintained, the spouse of such individual, or both; and (2) the income interest in the entity is nonassignable. Democrat: 50% (3) Republican: 50% (3) 50% Democrat support 50% Republican support	Taxation Charitable Contributions Employee Benefits And Pensions Income Tax Exclusion Social Work, Volunteer Service, Charitable Organizations
HB-3981	Federal	Food Date Labeling Act of 2019 Democrat: 83% (5) Republican: 16% (1) 83% Democrat support 16% Republican support	Agriculture And Food Administrative Law And Regulatory Procedures Charitable Contributions Consumer Affairs Food Industry And Services Food Supply, Safety, And Labeling
SJR-50	Federal	A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits". This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect. Democrat: 100% (13) 100% Democrat support	Taxation Administrative Law And Regulatory Procedures Charitable Contributions Congressional Oversight Department Of The Treasury Income Tax Credits Income Tax Deductions Internal Revenue Service (irs) State And Local Taxation
HB-3323	Federal	Nonprofit Relief Act of 2019 This bill amends Internal Revenue Code provisions relating to tax-exempt or organizations to repeal the requirement that the unrelated business taxable income of tax-exempt organizations be computed separately for each trade or business activity, exclude from the gross income of charitable volunteers reimbursement of expenses for the use of a passenger vehicle for the benefit of a charitable organization, and allow the tax credit for employer-paid family and medical leave for nonprofit employers. The bill also increases the corporate income tax rate from 21% to 21.06% (as an offset to the cost of this bill). Democrat: 100% (3) 100% Democrat support	Taxation Charitable Contributions Employee Benefits And Pensions Employee Leave Income Tax Credits Income Tax Rates Social Work, Volunteer Service, Charitable Organizations Tax Administration And Collection, Taxpayers Transportation Costs
HB-3259	Federal	Charities Helping Americans Regularly Throughout the Year Act of 2019 This bill modifies several tax provisions in the Internal Revenue Code affecting charitable contributions and tax-exempt organizations. The Internal Revenue Service may determine the standard mileage rate for deducting the cost of using a passenger automobile for charitable purposes (currently set by statute at 14 cents per mile), and that rate may not be less than the rate for medical purposes (20 cents per mile in 2019). The bill requires tax-exempt organizations to file their returns in electronic form. The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor advised fund (DAF). The bill also modifies disclosure requires for DAFs. (A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring charitable organization, while the donor retains advisory privileges with respect to the distribution and investment of funds in the account.) The bill reduces from 2% to 1% the excise tax on the investment income of private foundations and eliminates a provision that reduces the rate to 1% if a foundation meets certain distribution requirements. Democrat: 50% (1) Republican: 50% (1) 50% Democrat support 50% Republican support	Taxation Charitable Contributions Employee Benefits And Pensions Financial Services And Investments Income Tax Deductions Income Tax Exclusion Motor Vehicles Sales And Excise Taxes Tax Administration And Collection, Taxpayers Tax-exempt Organizations
HB-2928	Federal	DELIVER Act of 2019 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2019 This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 58 cents per mile for 2019. Democrat: 66% (2) Republican: 33% (1) 66% Democrat support 33% Republican support	Taxation Aging Charitable Contributions Disability Assistance Food Assistance And Relief Income Tax Deductions Motor Vehicles Transportation Costs
S.1603	Federal	DELIVER Act of 2019 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2019 This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 58 cents per mile for 2019. Independent: 33% (1) Republican: 33% (1) Democrat: 33% (1) 33% Independent support 33% Republican support 33% Democrat support	Taxation Aging Charitable Contributions Disability Assistance Food Assistance And Relief Income Tax Deductions Motor Vehicles Transportation Costs
HB-2795	Federal	Wildlife Corridors Conservation Act of 2019 Democrat: 75% (9) Republican: 25% (3) 75% Democrat support 25% Republican support	Environmental Protection Advisory Bodies Charitable Contributions Congressional Oversight Department Of The Interior Ecology Environmental Assessment, Monitoring, Research Federal-indian Relations Government Information And Archives Government Trust Funds
S.1475	Federal	Charities Helping Americans Regularly Throughout the Year Act of 2019 This bill modifies several tax provisions in the Internal Revenue Code affecting charitable contributions and tax-exempt organizations. The Internal Revenue Service may determine the standard mileage rate for deducting the cost of using a passenger automobile for charitable purposes (currently set by statute at 14 cents per mile), and that rate may not be less than the rate for medical purposes (20 cents per mile in 2019). The bill requires tax-exempt organizations to file their returns in electronic form. The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor advised fund (DAF). The bill also modifies disclosure requires for DAFs. (A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring charitable organization, while the donor retains advisory privileges with respect to the distribution and investment of funds in the account.) The bill reduces from 2% to 1% the excise tax on the investment income of private foundations and eliminates a provision that reduces the rate to 1% if a foundation meets certain distribution requirements. Republican: 42% (3) Democrat: 57% (4) 42% Republican support 57% Democrat support	Taxation Charitable Contributions Employee Benefits And Pensions Financial Services And Investments Income Tax Deductions Income Tax Exclusion Motor Vehicles Sales And Excise Taxes Tax Administration And Collection, Taxpayers Tax-exempt Organizations
HB-2484	Federal	Tribal Tax and Investment Reform Act of 2019 Democrat: 57% (8) Republican: 42% (6) 57% Democrat support 42% Republican support	Native Americans Adoption And Foster Care Charitable Contributions Government Employee Pay, Benefits, Personnel Management Government Information And Archives Income Tax Credits Income Tax Deductions Income Tax Exclusion Indian Social And Development Programs Sales And Excise Taxes
S.1257	Federal	Legacy IRA Act This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. A distribution to a split-interest entity may only be treated as a qualified charitable distribution if: (1) no person holds an income interest in the entity other than the individual for whose benefit the account is maintained, the spouse of such individual, or both; and (2) the income interest in the entity is nonassignable. Republican: 60% (3) Democrat: 40% (2) 60% Republican support 40% Democrat support	Taxation Charitable Contributions Employee Benefits And Pensions Income Tax Exclusion Social Work, Volunteer Service, Charitable Organizations
HB-2291	Federal	Wild Game Donation Act of 2019 This bill modifies the tax treatment of donations of wild game meat to (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gross income of meat processors processing fees paid by a charitable organization for the processing of donated wild game meat. "Qualified wild game meat" is the meat of any animal typically used for human consumption, but only if (1) such animal is killed in the wild by the individual making the charitable contribution and is hunted or taken in accordance with all state and local laws, (2) the meat is processed for human consumption by a licensed processor, and (3) the meat is apparently wholesome as determined by regulations under the Bill Emerson Good Samaritan Food Donation Act. Republican: 75% (9) Democrat: 25% (3) 75% Republican support 25% Democrat support	Taxation Charitable Contributions Food Assistance And Relief Food Industry And Services Income Tax Deductions Income Tax Exclusion Meat Social Work, Volunteer Service, Charitable Organizations

Title: Universal Charitable Giving Act of 2019

Session: US Congress 116th Congress

Number: HB-5293

Subjects: Taxation, Charitable Contributions, Income Tax Deductions

Republican: 87% (7) Democrat: 12% (1)

Title: Supporting the designation of "GivingTuesday" and strong incentives for all people of the United States to volunteer and give generously.

Session: US Congress 116th Congress

Number: HR-718

Subjects: Social Welfare, Charitable Contributions, Income Tax Deductions, Social Work, Volunteer Service, Charitable Organizations

Democrat: 66% (2) Republican: 33% (1)

Title: Supporting the designation of "GivingTuesday" and strong incentives for all people of the United States to volunteer and give generously.

Session: US Congress 116th Congress

Number: HR-709

Subjects: Social Welfare, Charitable Contributions, Income Tax Deductions, Social Work, Volunteer Service, Charitable Organizations

Democrat: 50% (1) Republican: 50% (1)

Title: A resolution permitting the collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings.

Session: US Congress 116th Congress

Number: SR-419

Subjects: Congress, Congress, Charitable Contributions, Congressional Officers And Employees, Congressional Operations And Organization, Members Of Congress, Military Personnel And Dependents, Senate, Social Work, Volunteer Service, Charitable Organizations

Democrat: 50% (1) Republican: 50% (1)

Title: CARIDAD Act Charity And Relief In Disarray And Distress Act

Session: US Congress 116th Congress

Number: HB-3653

Subjects: Economics And Public Finance, Administrative Law And Regulatory Procedures, Charitable Contributions, Government Employee Pay, Benefits, Personnel Management

Democrat: 100% (1)

Title: Virginia Beach Strong Act

Session: US Congress 116th Congress

Number: HB-4566

Subjects: Taxation, Charitable Contributions, Crime Victims, Income Tax Deductions, Tax-exempt Organizations, Virginia

Democrat: 77% (7) Republican: 22% (2)

Title: To establish a grant program to provide certain eligible entities engaged in food recovery with grants to support certain costs.

Session: US Congress 116th Congress

Number: HB-4541

Subjects: Agriculture And Food, Charitable Contributions, Employment And Training Programs, Food Assistance And Relief, Food Supply, Safety, And Labeling, Food Supply, Safety, And Labeling, Motor Vehicles, Motor Vehicles, Transportation Costs, Transportation Costs

Republican: 50% (1) Democrat: 50% (1)

Title: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Session: US Congress 116th Congress

Number: HJR-72

Subjects: Taxation, Administrative Law And Regulatory Procedures, Charitable Contributions, Congressional Oversight, Department Of The Treasury, Income Tax Credits, Income Tax Deductions, Internal Revenue Service (irs), State And Local Taxation, Tax Administration And Collection, Taxpayers

Democrat: 98% (60) Republican: 1% (1)

Title: Legacy IRA Act

Session: US Congress 116th Congress

Number: HB-3832

Subjects: Taxation, Charitable Contributions, Employee Benefits And Pensions, Income Tax Exclusion, Social Work, Volunteer Service, Charitable Organizations

Democrat: 50% (3) Republican: 50% (3)

Title: Food Date Labeling Act of 2019

Session: US Congress 116th Congress

Number: HB-3981

Subjects: Agriculture And Food, Administrative Law And Regulatory Procedures, Charitable Contributions, Consumer Affairs, Food Industry And Services, Food Supply, Safety, And Labeling

Democrat: 83% (5) Republican: 16% (1)

Title: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Session: US Congress 116th Congress

Number: SJR-50

Subjects: Taxation, Administrative Law And Regulatory Procedures, Charitable Contributions, Congressional Oversight, Department Of The Treasury, Income Tax Credits, Income Tax Deductions, Internal Revenue Service (irs), State And Local Taxation

Democrat: 100% (13)

Title: Nonprofit Relief Act of 2019

Session: US Congress 116th Congress

Number: HB-3323

Subjects: Taxation, Charitable Contributions, Employee Benefits And Pensions, Employee Leave, Income Tax Credits, Income Tax Rates, Social Work, Volunteer Service, Charitable Organizations, Tax Administration And Collection, Taxpayers, Transportation Costs

Democrat: 100% (3)

Title: Charities Helping Americans Regularly Throughout the Year Act of 2019

Session: US Congress 116th Congress

Number: HB-3259

Subjects: Taxation, Charitable Contributions, Employee Benefits And Pensions, Financial Services And Investments, Income Tax Deductions, Income Tax Exclusion, Motor Vehicles, Sales And Excise Taxes, Tax Administration And Collection, Taxpayers, Tax-exempt Organizations

Democrat: 50% (1) Republican: 50% (1)

Title: DELIVER Act of 2019 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2019

Session: US Congress 116th Congress

Number: HB-2928

Subjects: Taxation, Aging, Charitable Contributions, Disability Assistance, Food Assistance And Relief, Income Tax Deductions, Motor Vehicles, Transportation Costs

Democrat: 66% (2) Republican: 33% (1)

Title: DELIVER Act of 2019 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2019

Session: US Congress 116th Congress

Number: S.1603

Subjects: Taxation, Aging, Charitable Contributions, Disability Assistance, Food Assistance And Relief, Income Tax Deductions, Motor Vehicles, Transportation Costs

Independent: 33% (1) Republican: 33% (1) Democrat: 33% (1)

Title: Wildlife Corridors Conservation Act of 2019

Session: US Congress 116th Congress

Number: HB-2795

Subjects: Environmental Protection, Advisory Bodies, Charitable Contributions, Congressional Oversight, Department Of The Interior, Ecology, Environmental Assessment, Monitoring, Research, Federal-indian Relations, Government Information And Archives, Government Trust Funds

Democrat: 75% (9) Republican: 25% (3)

Title: Charities Helping Americans Regularly Throughout the Year Act of 2019

Session: US Congress 116th Congress

Number: S.1475

Subjects: Taxation, Charitable Contributions, Employee Benefits And Pensions, Financial Services And Investments, Income Tax Deductions, Income Tax Exclusion, Motor Vehicles, Sales And Excise Taxes, Tax Administration And Collection, Taxpayers, Tax-exempt Organizations

Republican: 42% (3) Democrat: 57% (4)

Title: Tribal Tax and Investment Reform Act of 2019

Session: US Congress 116th Congress

Number: HB-2484

Subjects: Native Americans, Adoption And Foster Care, Charitable Contributions, Government Employee Pay, Benefits, Personnel Management, Government Information And Archives, Income Tax Credits, Income Tax Deductions, Income Tax Exclusion, Indian Social And Development Programs, Sales And Excise Taxes

Democrat: 57% (8) Republican: 42% (6)

Title: Legacy IRA Act

Session: US Congress 116th Congress

Number: S.1257

Subjects: Taxation, Charitable Contributions, Employee Benefits And Pensions, Income Tax Exclusion, Social Work, Volunteer Service, Charitable Organizations

Republican: 60% (3) Democrat: 40% (2)

Title: Wild Game Donation Act of 2019

Session: US Congress 116th Congress

Number: HB-2291

Subjects: Taxation, Charitable Contributions, Food Assistance And Relief, Food Industry And Services, Income Tax Deductions, Income Tax Exclusion, Meat, Social Work, Volunteer Service, Charitable Organizations

Republican: 75% (9) Democrat: 25% (3)

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