Charitable Contributions

Federal
US Congress 114th Congress

A resolution permitting the collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings. [SR-587] [Human Services ] [Nonprofit ] [Military ] [Food ] [Community Development ] [Veterans ] [Children and Youth ]
A resolution permitting the collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings. Authorizes a Senator, officer, or employee of the Senate to: (1) collect from another such individual, within Senate buildings, nonmonetary donations of clothing, toys, food, and housewares for charitable purposes related to serving persons in need or members of the Armed Forces and the families of those members during the holiday season, if the charitable purposes do not otherwise violate any rule (continued...)

  

Sponsored by: Sen. Richard Blumenthal Submitted In The Senate, Considered, And Agreed To Without Amendment By Unanimous Consent. (consideration: Cr S6197; Text As Passed Senate: Cr S6242) on 09/28/2016

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Federal
US Congress 114th Congress

A resolution permitting the collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings. [SR-325] [Human Services ] [Nonprofit ] [Military ] [Food ] [Community Development ] [Veterans ] [Human Rights ]
A resolution permitting the collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings. Authorizes a Senator, officer, or employee of the Senate to: (1) collect from another such individual, within Senate buildings, nonmonetary donations of clothing, toys, food, and housewares for charitable purposes related to serving persons in need or members of the Armed Forces and the families of those members during the holiday season, if the charitable purposes do not otherwise violate any rule (continued...)

  

Sponsored by: Sen. Richard Blumenthal Submitted In The Senate, Considered, And Agreed To Without Amendment By Unanimous Consent. (consideration: Cr S8319; Text As Passed Senate: Cr S8307-8308) on 12/02/2015

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Federal
US Congress 114th Congress

A resolution supporting the designation of December 1, 2015, as "#GivingTuesday" and supporting strong incentives for all people of the United States to give generously. [SR-323] [Nonprofit ] [Taxes ] [Funding ] [Grants ] [Community Development ] [Human Services ]
A resolution supporting the designation of December 1, 2015, as "#GivingTuesday" and supporting strong incentives for all people of the United States to give generously. Supports the designation of December 1, 2015, as #Giving Tuesday to: (1) encourage charitable giving; (2) effect positive change; and (3) promote causes dedicated to progress, prosperity, and a better world. Supports strong incentives for all people of the United States to give generously to charitable organizations by: (1) protecting the existing charitable donation tax deduction; (continued...)

  

Sponsored by: Sen. John Thune Referred To The Committee On Finance. (text Of Measure As Introduced: Cr S8244) on 12/01/2015

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Federal
US Congress 114th Congress

Promotion and Expansion of Private Employee Ownership Act of 2015 Short Titles as Introduced for portions of this bill: Promotion and Expansion of Private Employee Ownership Act of 2015 Official Titles: Official Titles - Senate Official Titles as Introduced: An original resolution expressing the sense of the Committee on Small Business and Entrepreneurship of the Senate relating to easing the burden of Federal tax compliance on small businesses. [SR-252] [Finance ] [Taxes ] [Small Business ] [Labor, Jobs, Employment ] [Economic Development ]
Promotion and Expansion of Private Employee Ownership Act of 2015 Short Titles as Introduced for portions of this bill: Promotion and Expansion of Private Employee Ownership Act of 2015 Official Titles: Official Titles - Senate Official Titles as Introduced: An original resolution expressing the sense of the Committee on Small Business and Entrepreneurship of the Senate relating to easing the burden of Federal tax compliance on small businesses. This bill amends provisions of the Internal Revenue Code relating to the taxation of small (continued...)

  

Sponsored by: Sen. David Vitter By Senator Vitter From Committee On Small Business And Entrepreneurship Filed Written Report Under Authority Of The Order Of The Senate Of 12/10/2016. Report No. 114-424. on 12/20/2016

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Federal
US Congress 114th Congress

Fair Treatment for All Gifts Act [S.942] [Taxes ] [Sports ] [Agriculture ] [Labor, Jobs, Employment ] [Small Business ]
Fair Treatment for All Gifts Act This bill amends the Internal Revenue Code to allow a deduction from the taxable amount of gifts for gifts made to specified tax-exempt organizations, including: (1) social welfare organizations; (2) labor, agricultural, and horticultural organizations; and (3) business leagues, chambers of commerce, real-estate boards, boards of trade, and professional football leagues.

  

Sponsored by: Sen. Rob Portman Read Twice And Referred To The Committee On Finance. on 04/15/2015

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Federal
US Congress 114th Congress

Artist-Museum Partnership Act [S.931] [Arts and Culture ] [Taxes ] [Nonprofit ]
Artist-Museum Partnership Act Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no less than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined (continued...)

  

Sponsored by: Sen. Patrick Leahy Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S2174-2175) on 04/14/2015

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Federal
US Congress 114th Congress

Good Samaritan Hunger Relief Tax Incentive Extension Act of 2015 [S.930] [Taxes ] [Food ] [Budget and Spending ] [Nonprofit ]
Good Samaritan Hunger Relief Tax Incentive Extension Act of 2015 Amends the Internal Revenue Code to: (1) modify the tax deduction for charitable contributions of food inventory by limiting the reduction in such deduction to the amount by which the fair market valuation of the contributed food exceeds twice the basis of such food, and (2) make such deduction permanent.

  

Sponsored by: Sen. Robert Casey Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S2174-2175) on 04/14/2015

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Federal
US Congress 114th Congress

Charitable Agricultural Research Act [S.908] [Agriculture ] [Taxes ] [Healthcare ] [Medicare and Medicaid ] [Nonprofit ] [Funding ] [Grants ]
Charitable Agricultural Research Act (Sec. 2) Amends the Internal Revenue Code to: (1) allow a tax deduction for a charitable contribution to an agricultural research organization directly engaged in the continuous active conduct of agricultural research, and (2) make prohibitions against expenditures to influence legislation applicable to such organizations. (Sec. 3) Increases from 30% to 35% the rate of the continuous levy on payments made after 180 days after the enactment of this Act to Medicare providers and suppliers for unpaid taxes.

  

Sponsored by: Sen. Orrin Hatch Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-19. on 04/14/2015

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Federal
US Congress 114th Congress

Slain Officer Family Support Act of 2015 [S.866] [Taxes ] [Law Enforcement ] [Public Safety ] [Human Services ] [Family-Related Legislation ] [Funding ] [Grants ]
Slain Officer Family Support Act of 2015 This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied (continued...)

  

Sponsored by: Sen. Kirsten Gillibrand Read Twice And Referred To The Committee On Finance. on 03/25/2015

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Federal
US Congress 114th Congress

Educational Opportunities Act [S.809] [Education ] [Taxes ] [Budget and Spending ] [Funding ] [Grants ] [Children and Youth ]
Educational Opportunities Act Amends the Internal Revenue Code to allow individual taxpayers a tax credit for charitable contributions to a scholarship granting organization. Allows a maximum credit amount of $4,500 ($2,250 for a married individual filing a separate return). Defines "scholarship granting organization" as a tax-exempt entity whose exclusive purpose is to provide scholarships for the tuition and other expenses of elementary and secondary school students from low income households (i.e., household income not exceeding 250% of federal (continued...)

  

Sponsored by: Sen. Marco Rubio Read Twice And Referred To The Committee On Finance. on 03/19/2015

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Federal
US Congress 114th Congress

Economic Freedom Zones Act of 2015 [S.790] [Taxes ] [Labor, Jobs, Employment ] [Education ] [Immigration ] [Environmental ] [Small Business ] [Poverty ] [Economic Development ] [Community Development ] [Budget and Spending ] [Construction ] [Real Estate ] [Finance ] [Human Services ]
Economic Freedom Zones Act of 2015 Prohibits federal assistance (e.g., loans, loan guarantees, or purchases) from being provided to: (1) a municipality or a zip code (eligible entity), other than an entity that is designated an Economic Free Zone by this Act; (2) a municipality that is a debtor in a bankruptcy proceeding; or (3) a municipality that is insolvent. Sets forth requirements for the designation of an eligible entity that is a municipality as an Economic Freedom Zone for a 10-year period, including bankruptcy eligibility, insolvency, or (continued...)

  

Sponsored by: Sen. Rand Paul Read Twice And Referred To The Committee On Finance. on 03/18/2015

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Federal
US Congress 114th Congress

Bureau of Land Management Foundation Act [S.3430] [Public Lands and National Parks ] [Environmental ] [Mining ] [Water ] [Animals ] [Recreation ] [Energy ] [Nonprofit ] [Funding ] [Grants ] [Economic Development ]
Bureau of Land Management Foundation Act This bill establishes the Bureau of Land Management Foundation as a charitable, nonprofit organization to encourage, accept, obtain, administer, and use private gifts of money, devises, and bequests of real and personal property for the benefit of, or in connection with, the activities and services of the Bureau of Land Management (BLM). The foundation shall conduct and encourage programs and activities that support: educational, technical, scientific, and other assistance or activities to support the management (continued...)

  

Sponsored by: Sen. Ron Wyden Read Twice And Referred To The Committee On Energy And Natural Resources. on 09/28/2016

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Federal
US Congress 114th Congress

S Corporation Modernization Act of 2016 [S.3181] [Taxes ] [Small Business ]
S Corporation Modernization Act of 2016

  

Sponsored by: Sen. Benjamin Cardin Read Twice And Referred To The Committee On Finance. on 07/13/2016

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Federal
US Congress 114th Congress

Taxpayer Protection Act of 2016 [S.3156] [Taxes ]
Taxpayer Protection Act of 2016

  

Sponsored by: Sen. Orrin Hatch Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-298. on 07/12/2016

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Federal
US Congress 114th Congress

Food Recovery Act of 2016 [S.3108] [Food ] [Waste Management / Recycling ]
Food Recovery Act of 2016

  

Sponsored by: Sen. Cory Booker Read Twice And Referred To The Committee On Agriculture, Nutrition, And Forestry. on 06/29/2016

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Federal
US Congress 114th Congress

Preventing IRS Abuse and Protecting Free Speech Act [S.3057] [Taxes ] [Nonprofit ] [Ethics ]
Preventing IRS Abuse and Protecting Free Speech Act This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service from requiring a tax-exempt organization to include in annual returns the name, address, or other identifying information of any contributor. The bill includes exceptions for: (1) required disclosures regarding prohibited tax shelter transactions; and (2) contributions by the organization's officers, directors, or five highest compensated employees (including compensation paid by related organizations).

  

Sponsored by: Sen. Richard Shelby Read Twice And Referred To The Committee On Finance. on 06/14/2016

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Federal
US Congress 114th Congress

Food Date Labeling Act of 2016 [S.2947] [Food ] [Consumer Protection ]
Food Date Labeling Act of 2016

  

Sponsored by: Sen. Richard Blumenthal Read Twice And Referred To The Committee On Health, Education, Labor, And Pensions. on 05/18/2016

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Federal
US Congress 114th Congress

Charities Helping Americans Regularly Throughout the Year Act [S.2750] [Taxes ] [Nonprofit ] [Budget and Spending ] [Finance ]
Charities Helping Americans Regularly Throughout the Year Act This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations. 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). (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 (continued...)

  

Sponsored by: Sen. Robert Casey Read Twice And Referred To The Committee On Finance. on 04/06/2016

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Federal
US Congress 114th Congress

CREATE Act of 2016 Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act of 2016 [S.2648] [Arts and Culture ] [Small Business ] [Immigration ] [Disaster Relief ] [Taxes ] [Community Development ] [Economic Development ] [Funding ] [Grants ] [International ]
CREATE Act of 2016 Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act of 2016 This bill amends the Internal Revenue Code to prescribe a special rule for the deduction from a creator's gross income of the fair market value of a qualified artistic charitable contribution by the creator to a tax-exempt charitable organization of any literary, musical, artistic, or scholarly composition, or similar property, or the copyright thereon (or both). The Small Business Act is amended to require the Small Business Administration (continued...)

  

Sponsored by: Sen. Tom Udall Read Twice And Referred To The Committee On Finance. on 03/08/2016

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Federal
US Congress 114th Congress

Protecting Charitable Contributions Act of 2015 [S.2370] [Taxes ] [Nonprofit ]
Protecting Charitable Contributions Act of 2015 This bill provides that the definitions and regulations in effect on January 1, 2015, relating to the substantiation of deductible charitable contributions in excess of $250, shall apply on and after the enactment date of the bill. The Internal Revenue Service shall not issue, revise, or finalize any regulation, revenue ruling, or other guidance relating to such definitions and regulations.

  

Sponsored by: Sen. Pat Roberts Read Twice And Referred To The Committee On Finance. on 12/08/2015

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