Charitable Contributions
US Congress 114th Congress
Slain Officer Family Support Act of 2015 [HB-544]
[Taxes ]
[Law Enforcement ]
[Public Safety ]
[Human Services ]
[Funding ]
[Grants ]
[Family-Related Legislation ]
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
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Sponsored by: Rep. Gregory Meeks
Introduced In House on 01/27/2015
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Food Date Labeling Act of 2016 [HB-5298]
[Food ]
[Consumer Protection ]
Food Date Labeling Act of 2016
Sponsored by: Rep. Chellie Pingree
Introduced In House on 05/19/2016
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To expand the uses of certain revolving funds of the Library of Congress and to clarify the authority of the Library of Congress to accept gifts and bequests. [HB-5264]
[Libraries ]
[Arts and Culture ]
[Native American Affairs ]
[Funding ]
[Grants ]
To expand the uses of certain revolving funds of the Library of Congress and to clarify the authority of the Library of Congress to accept gifts and bequests. This bill modifies the use of the Library of Congress (LOC) revolving fund associated with the national audiovisual conservation center to include preservation and storage of audiovisual materials and associated collections. Use of the LOC revolving fund currently devoted to the gift shop, decimal classification, photo duplication, and related services shall extend to traveling exhibitions
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Sponsored by: Rep. Robert Brady
Introduced In House on 05/17/2016
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Legacy IRA Act [HB-5171]
[Taxes ]
[Finance ]
[Senior Citizens ]
[Nonprofit ]
[Retirement ]
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 until December 31, 2020. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable
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Sponsored by: Rep. Earl Blumenauer
Introduced In House on 05/06/2016
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Preventing IRS Abuse and Protecting Free Speech Act [HB-5053]
[Taxes ]
[Nonprofit ]
[Budget and Spending ]
Preventing IRS Abuse and Protecting Free Speech Act (Sec. 2) 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: Rep. Dan Newhouse
Received In The Senate And Read Twice And Referred To The Committee On Finance. on 06/15/2016
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Artist-Museum Partnership Act of 2015 [HB-4948]
[Arts and Culture ]
[Taxes ]
[Nonprofit ]
Artist-Museum Partnership Act of 2015 This bill amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, 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. The bill limits the amount of the deduction based upon the donor's artistic adjusted
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Sponsored by: Rep. John Lewis
Introduced In House on 04/14/2016
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Tribal Tax and Investment Reform Act of 2016 [HB-4943]
[Taxes ]
[Pensions ]
[Social Security ]
[Native American Affairs ]
[Children and Youth ]
Tribal Tax and Investment Reform Act of 2016 This bill amends the Internal Revenue Code (IRC) to include Indian tribal governments in an annual allocation of a national tax-exempt bond volume cap. The bill repeals provisions that limit an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to transactions involving the exercise of an essential government function customarily performed by state and local governments. The bill amends the IRC and the Employee Retirement Income Security Act of
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Sponsored by: Rep. Mark Pocan
Referred To The Subcommittee On Health, Employment, Labor, And Pensions. on 09/19/2016
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DELIVER Act of 2016 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2016 [HB-4942]
[Senior Citizens ]
[Taxes ]
[Transportation and Motor Vehicles ]
DELIVER Act of 2016 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2016 This bill amends the Internal Revenue Code to increase 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 54 cents per mile for 2016.
Sponsored by: Rep. Barbara Lee
Introduced In House on 04/14/2016
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Grow Philanthropy Act of 2016 [HB-4907]
[Taxes ]
[Nonprofit ]
[Senior Citizens ]
[Retirement ]
Grow Philanthropy Act of 2016 This bill amends the Internal Revenue Code to exclude 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. (A donor-advised fund 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
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Sponsored by: Rep. James Langevin
Introduced In House on 04/12/2016
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Interest for Others Act of 2016 [HB-4706]
[Taxes ]
[Nonprofit ]
[Finance ]
Interest for Others Act of 2016 This bill amends the Internal Revenue Code to allow individuals, trusts, or estates to exclude from gross income up to $50 of interest and money market fund dividend income that is contributed to charity using a program adopted by a financial institution or a money market fund. Details regarding the payments to charities must be reported to the Internal Revenue Service by any person that: (1) pays certain interest or dividends and has a charitable contribution program, or (2) is an aggregator that receives contributions
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Sponsored by: Rep. Collin Peterson
Introduced In House on 03/03/2016
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Wild Game Donation Act of 2015 [HB-461]
[Agriculture ]
[Food ]
[Taxes ]
[Animals ]
Wild Game Donation Act of 2015 Amends the Internal Revenue Code 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. Defines "qualified wild game meat" as 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
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Sponsored by: Rep. Ted Poe
Introduced In House on 01/21/2015
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Bureau of Land Management Foundation Act [HB-4507]
[Public Lands and National Parks ]
[Nonprofit ]
[Environmental ]
[Funding ]
[Grants ]
Bureau of Land Management Foundation Act This bill establishes a Bureau of Land Management Foundation as a charitable, nonprofit corporation to: encourage, accept, and administer private gifts of money and of real and personal property for the benefit of, or in connection with the activities and services of, the Bureau of Land Management (BLM); conduct activities that further the purposes for which public lands are administered; and conduct and encourage educational, technical, scientific, and other assistance or activities that support the BLM's
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Sponsored by: Rep. Alan Lowenthal
Referred To The Subcommittee On Federal Lands. on 02/16/2016
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Protecting Charitable Contributions Act of 2015 [HB-4311]
[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: Rep. Matt Salmon
Introduced In House on 12/18/2015
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Youth Exchange Support Act of 2015 [HB-4296]
[Education ]
[Taxes ]
[Children and Youth ]
Youth Exchange Support Act of 2015 This bill amends the Internal Revenue Code to increase from $50 to $400 per month the amount of the charitable contribution tax deduction for taxpayers who provide housing and support to a student enrolled in an educational program. This increased amount is adjusted for inflation for taxable years beginning after 2016.
Sponsored by: Rep. Gregory Meeks
Introduced In House on 12/18/2015
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US Congress 114th Congress
Charitable Giving Privacy Protection Act [HB-4281]
[Taxes ]
[Nonprofit ]
Charitable Giving Privacy Protection Act This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from requiring or accepting the Social Security account numbers of donors of charitable donations from donee organizations when such organizations are providing substantiation of such donations. The IRS may require the use of an identifier other than a Social Security account number.
Sponsored by: Rep. Matthew Cartwright
Introduced In House on 12/17/2015
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To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts. [HB-4192]
[Taxes ]
[Nonprofit ]
To amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts. This bill amends the Internal Revenue Code to set forth a special valuation rule for charitable remainder unitrusts that terminate early for purposes of the tax deduction for charitable contributions.
Sponsored by: Rep. John Larson
Introduced In House on 12/08/2015
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Food Recovery Act of 2015 [HB-4184]
[Agriculture ]
[Energy ]
[Waste Management / Recycling ]
[Taxes ]
[Food ]
[Children and Youth ]
[Funding ]
[Grants ]
[Poverty ]
Food Recovery Act of 2015 This bill amends the following to provide funding, expand tax deductions, and establish requirements to reduce food waste: the Richard B. Russell National School Lunch Act; the Internal Revenue Code; the Federal Food, Drug, and Cosmetic Act; the Solid Waste Disposal Act; and several agricultural laws. The bill expands and establishes federal grant and loan programs to: improve the nutritional health of children and raise awareness about food waste, improve cooperation between agricultural producers and emergency feeding
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Early Childhood, Elementary, And Secondary Education. on 03/23/2016
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Library of Congress Administrative Reform Act of 2015 [HB-4093]
[Libraries ]
[Arts and Culture ]
[Native American Affairs ]
Library of Congress Administrative Reform Act of 2015 This bill authorizes the Library of Congress (LOC) to purchase, maintain, or replace reproducers for books published either in raised characters, on sound-reproduction recordings, or in any other form (currently limited to reproducers of sound-reproduction recordings) for the use of the blind and for other physically disabled U.S. residents. The bill establishes the Library of Congress National Collection Stewardship Fund, whose amounts may be used directly for preparing collection materials
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Sponsored by: Rep. Robert Brady
Referred To The Subcommittee On Economic Development, Public Buildings And Emergency Management. on 11/20/2015
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To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. [HB-4016]
[Taxes ]
[Finance ]
[Nonprofit ]
To amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions. This bill amends the Internal Revenue Code to extend the period in which a corporation may carryover excess contributions for purposes of the tax deduction for charitable contributions from 5 to 20 succeeding taxable years.
Sponsored by: Rep. Steve King
Introduced In House on 11/16/2015
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CARS Act of 2015 Charitable Automobile Red-Tape Simplification Act of 2015 [HB-3917]
[Taxes ]
[Transportation and Motor Vehicles ]
[Consumer Protection ]
CARS Act of 2015 Charitable Automobile Red-Tape Simplification Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax deduction for charitable contributions, to modify the substantiation rules for donations of qualified vehicles (i.e., motor vehicles manufactured primarily for use on public streets, roads, and highways and boats or airplanes) with a claimed value exceeding $500 but not $2,500, to require: (1) a statement with respect to such qualified vehicles and a good faith estimate of their value at the time of donation;
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Sponsored by: Rep. Raul Grijalva
Introduced In House on 11/03/2015