Charitable Contributions

Federal
US Congress 113th Congress

Consolidated and Further Continuing Appropriations Act, 2013 [HB-933] [Agriculture ] [Food ] [Energy ] [Defense ] [International ] [Trade ] [Budget and Spending ] [Technology and Innovation ] [Telecommunications ] [Public Lands and National Parks ] [Water ] [Disaster Relief ] [Transportation and Motor Vehicles ] [Housing ] [Veterans ] [Healthcare ] [Medicare and Medicaid ] [Public Health ] [Science ] [National Security ] [Cybersecurity ] [Law Enforcement ] [Criminal Justice ] [Military ] [Environmental ] [Air Quality ] [Climate Change ] [Human Rights ] [Human Services ] [Small Business ] [Consumer Protection ] [Data Privacy ] [Economic Development ] [Education ] [Elections ] [Ethics ] [Funding ] [Grants ] [Labor, Jobs, Employment ] [Poverty ] [Race and Civil Rights ] [Reproductive Rights / Abortion ] [Senior Citizens ] [Workers' Compensation ] [Children and Youth ] [Community Development ] [Construction ] [Family-Related Legislation ] [Finance ] [Insurance ] [Manufacturing ] [Mental Health ] [Native American Affairs ] [Nonprofit ] [Overdose Prevention ] [Pharmaceuticals ] [Public Safety ] [Real Estate ] [Recreation ] [Retirement ] [Social Security ] [Taxes ] [Unemployment ] [Waste Management / Recycling ]
Consolidated and Further Continuing Appropriations Act, 2013 - Division A: Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013 - Title I: Agricultural Programs - Appropriates FY2013 funds for the following Department of Agriculture (USDA) programs and services: Office of the Secretary of Agriculture (Secretary); Office of the Chief Economist; National Appeals Division; Office of Budget and Program Analysis; Office of the Chief Information Officer; Office of the Chief Financial Officer; Office (continued...)

  

Sponsored by: Rep. Harold Rogers Became Public Law No: 113-6. on 03/26/2013

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Federal
US Congress 113th Congress

S Corporation Modernization Act of 2013 [HB-892] [Taxes ] [Small Business ] [Retirement ]
S Corporation Modernization Act of 2013 - Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) permanently reducing from 10 to 5 years the period during which S corporation built-in gains are subject to tax; (2) repealing mandatory termination of S corporation elections for excessive passive investment income; (3) allowing S corporations to increase passive investment income from 25 to 60% without incurring additional tax; (4) allowing nonresident aliens to be potential current beneficiaries of an electing small (continued...)

  

Sponsored by: Rep. David Loebsack Referred To The House Committee On Ways And Means. on 02/28/2013

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Federal
US Congress 113th Congress

Volunteer Emergency Responders Tax Deduction Act [HB-5811] [Taxes ] [Public Safety ] [Veterans ] [Healthcare ] [Law Enforcement ] [Budget and Spending ] [Funding ]
Volunteer Emergency Responders Tax Deduction Act - Amends the Internal Revenue Code to treat firefighting and prevention services, emergency medical services, ambulance services, civil air patrol, and emergency rescue services rendered by a bona fide volunteer as a charitable contribution to the organization for which such services are rendered for purposes of the tax deduction for charitable contributions. Limits to 300 the amount of hours of services which a volunteer may render to an organization in a taxable year.

  

Sponsored by: Rep. David Loebsack Referred To The House Committee On Ways And Means. on 12/09/2014

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Federal
US Congress 113th Congress

Supporting America's Charities Act [HB-5806] [Taxes ] [Food ] [Nonprofit ]
Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation. Modifies the tax deduction for charitiable contributions (continued...)

  

Sponsored by: Rep. Mike Kelly Considered As Unfinished Business. (consideration: Cr H9075) on 12/11/2014

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Federal
US Congress 113th Congress

Tax Increase Prevention Act of 2014 [HB-5771] [Taxes ] [Budget and Spending ] [Small Business ] [Energy ] [Pensions ] [Healthcare ] [Medicare and Medicaid ] [Disabilities ] [Social Security ] [Transportation and Motor Vehicles ] [Funding ]
(Although this measure has not been amended since it was passed by the House, the text was changed by H. Con. Res. 124, which made enrollment corrections, and the summary has been modified as necessary.) Division A: Tax Increase Prevention Act of 2014 - Tax Increase Prevention Act of 2014 - Title I: Certain Expiring Provisions - Subtitle A: Individual Tax Extenders - (Sec. 101) Extends through 2014: the tax deduction of expenses of elementary and secondary school teachers; the tax exclusion of imputed income from the discharge of indebtedness (continued...)

  

Sponsored by: Rep. Dave Camp Became Public Law No: 113-295. on 12/19/2014

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Federal
US Congress 113th Congress

To amend the Federal Election Campaign Act of 1971 to provide for a limitation on the time for the use of contributions or donations, and for other purposes. [HB-5660] [Elections ]
Amends the Federal Election Campaign Act of 1971 to allow the use of contributions or donations only for the six years following the most recent federal election for a six-year office (e.g. the Senate) in which an individual was a candidate for the office if that individual is not a candidate for that office during those ensuing six years. Requires contributions or donations remaining available to to such an individual after such six-year period ends to be disposed of within 30 days, as follows: (1) to pay any debts or obligations owed in connection (continued...)

  

Sponsored by: Rep. Mark Takano Referred To The House Committee On House Administration. on 09/18/2014

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US Congress 113th Congress

American Renaissance in Manufacturing Act [HB-5360] [Manufacturing ] [Finance ] [Energy ] [Environmental ] [Taxes ] [Trade ] [Budget and Spending ] [Law Enforcement ] [Mining ] [Construction ] [Technology and Innovation ] [Small Business ] [Labor, Jobs, Employment ] [Air Quality ]
American Renaissance in Manufacturing Act - Title I: Creating a More Competitive Tax Code - Amends the Internal Revenue Code to reduce to 25% of taxable income the income tax rate for corporations (currently, the maximum rate is 35%). Makes permanent: (1) the reduction in the recognition period for the built-in gains of S corporations, (2) the basis adjustments to the stock of S corporations making charitable contributions of appreciated property, (3) the expensing allowance for depreciable business assets, (4) the research tax credit, and (5) the (continued...)

  

Sponsored by: Rep. David Roe Referred To The Subcommittee On Energy And Mineral Resources. on 09/15/2014

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Federal
US Congress 113th Congress

National Disaster Tax Relief Act of 2014 [HB-5082] [Taxes ] [Disaster Relief ] [Housing ] [Budget and Spending ] [Funding ]
National Disaster Tax Relief Act of 2014 - Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, and 2014 by: extending through 2014 the election to expense qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property); increasing the tax deduction for charitable contributions for disaster relief for individual and corporate taxpayers; allowing through 2014 the deduction of losses attributable to disasters; allowing waivers of requirements relating to mortgage (continued...)

  

Sponsored by: Rep. Nita Lowey Referred To The House Committee On Ways And Means. on 07/11/2014

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Federal
US Congress 113th Congress

CARS Act of 2014 [HB-4960] [Taxes ] [Transportation and Motor Vehicles ] [Consumer Protection ]
Charitable Automobile Red-Tape Simplification Act of 2014 or the CARS Act of 2014 - 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) to require: (1) a statement with respect to such qualified vehicles and a good faith estimate of their value at the time of donation; and (2) a contemporaneous written acknowledgement (continued...)

  

Sponsored by: Rep. Raul Grijalva Referred To The House Committee On Ways And Means. on 06/25/2014

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Federal
US Congress 113th Congress

Department of Defense Appropriations Act, 2015 [HB-4870] [Defense ] [Military ] [National Security ] [Budget and Spending ] [International ] [Trade ] [Human Rights ] [Cybersecurity ] [Technology and Innovation ] [Aerospace ] [Healthcare ] [Construction ] [Energy ] [Transportation and Motor Vehicles ] [Law Enforcement ] [Veterans ] [Science ] [Manufacturing ] [Public Health ] [Economic Development ] [Funding ] [Grants ] [Elections ] [Ethics ] [Data Privacy ] [Crime ]
Highlights: The Department of Defense Appropriations Act, 2015 provides regular annual appropriations for the military functions of the Department of Defense (DOD), including the pay, allowances, and support of military personnel; operation and maintenance of the forces; procurement of equipment and systems; and research, development, test and evaluation. The bill also includes funding for overseas contingency operations (OCO) to support the Global War on Terrorism. The bill increases funding above FY2014 levels for operation and maintenance. (continued...)

  

Sponsored by: Rep. Rodney Frelinghuysen Committee On Appropriations. Ordered To Be Reported With An Amendment In The Nature Of A Substitute Favorably. on 07/17/2014

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Federal
US Congress 113th Congress

America Gives More Act of 2014 [HB-4719] [Taxes ] [Food ] [Real Estate ] [Nonprofit ] [Budget and Spending ]
America Gives More Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing (continued...)

  

Sponsored by: Rep. Steve Stivers Read The Second Time. Placed On Senate Legislative Calendar Under General Orders. Calendar No. 477. on 07/23/2014

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Federal
US Congress 113th Congress

Permanent IRA Charitable Contribution Act of 2014 [HB-4619] [Taxes ] [Nonprofit ] [Senior Citizens ] [Retirement ]
Permanent IRA Charitable Contribution Act of 2014 - Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts (IRAs) for charitable purposes.

  

Sponsored by: Rep. Earl Blumenauer Reported (amended) By The Committee On Ways And Means. H. Rept. 113-496. on 06/26/2014

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Federal
US Congress 113th Congress

To amend the Internal Revenue Code of 1986 to provide tax relief for damages relating to federally declared disasters during September 2013, and for other purposes. [HB-4497] [Taxes ] [Disaster Relief ] [Budget and Spending ] [Funding ]
Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaster occurring during September 2013; (2) allow individual taxpayers an increased tax deduction for charitable contributions made for relief efforts related to a federally-declared disaster which occurs after August 31, 2013, if such contributions are made by December 31, 2014; and (3) allow corporations (continued...)

  

Sponsored by: Sen. Cory Gardner Referred To The House Committee On Ways And Means. on 04/28/2014

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Federal
US Congress 113th Congress

Permanent S Corporation Charitable Contributions Act of 2014 [HB-4454] [Taxes ] [Nonprofit ]
Permanent S Corporation Charitable Contributions Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule requiring an adjustment to the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of appreciated property in taxable years beginning after 2013.

  

Sponsored by: Rep. David Reichert Reported (amended) By The Committee On Ways And Means. H. Rept. 113-430. on 05/02/2014

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Federal
US Congress 113th Congress

Children's Hope Act of 2013 [HB-422] [Education ] [Taxes ] [Children and Youth ] [Funding ] [Grants ]
Children's Hope Act of 2013 - Amends the Internal Revenue Code to allow a tax credit of up to $100 ($200 for joint returns) for charitable contributions to an education investment organization that disburses 90% of its contributions to provide grants to students for elementary and secondary education expenses, if at least 50% of such disbursements go to students who qualify for free or reduced-cost school lunches. Requires a taxpayer claiming such credit, as a condition of eligibility to receive it, to first claim a state qualified scholarship tax (continued...)

  

Sponsored by: Rep. Steve King Referred To The House Committee On Ways And Means. on 01/25/2013

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Federal
US Congress 113th Congress

To amend the Internal Revenue Code of 1986 to extend for one year the enhanced charitable deduction for contributions of food inventory. [HB-3949] [Food ] [Taxes ] [Nonprofit ]
Amends the Internal Revenue Code to extend through 2014 the special rule allowing taxpayers other than C corporations a tax deduction for charitable contributions of food inventory.

  

Sponsored by: Rep. Alan Grayson Referred To The House Committee On Ways And Means. on 01/28/2014

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Federal
US Congress 113th Congress

To amend the Internal Revenue Code of 1986 to extend for one year tax-free distributions from individual retirement plans for charitable purposes. [HB-3944] [Taxes ] [Budget and Spending ] [Nonprofit ] [Retirement ]
Amends the Internal Revenue Code to extend through 2014 the exclusion from gross income, for income tax purposes, of distributions from individual retirement accounts (IRAs) for charitable purposes.

  

Sponsored by: Rep. Alan Grayson Referred To The House Committee On Ways And Means. on 01/28/2014

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Federal
US Congress 113th Congress

Philippines Charitable Giving Assistance Act [HB-3771] [Taxes ] [Disaster Relief ] [Funding ] [Grants ] [International ]
Philippines Charitable Giving Assistance Act - Treats cash contributions made after the enactment of this Act and before April 15, 2014, for the relief of victims in areas affected by Typhoon Haiyan as having been made on December 31, 2013, for purposes of the tax deduction for charitable contributions. Deems such a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution.

  

Sponsored by: Rep. Raul Grijalva Received In The Senate, Read Twice, Considered, Read The Third Time, And Passed, Pursuant To The Order Of March 6, 2014, Without Amendment By Unanimous Consent. (consideration: Cr S1706) on 03/25/2014

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Federal
US Congress 113th Congress

Wild Game Donation Act of 2013 [HB-3728] [Agriculture ] [Food ] [Taxes ] [Animals ]
Wild Game Donation Act of 2013 - 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 (continued...)

  

Sponsored by: Rep. Ted Poe Referred To The House Committee On Ways And Means. on 12/12/2013

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Federal
US Congress 113th Congress

Consolidated Appropriations Act, 2014 [HB-3547] [Agriculture ] [Defense ] [Environmental ] [Finance ] [Food ] [International ] [National Security ] [Public Health ] [Science ] [Technology and Innovation ] [Trade ] [Water ] [Energy ] [Budget and Spending ] [Law Enforcement ] [Military ] [Disaster Relief ] [Economic Development ] [Funding ] [Grants ] [Public Safety ] [Construction ] [Transportation and Motor Vehicles ] [Air Quality ] [Waste Management / Recycling ] [Healthcare ] [Cybersecurity ] [Climate Change ] [Human Rights ] [Human Services ] [Taxes ] [Small Business ] [Consumer Protection ] [Animals ] [Arts and Culture ] [Aerospace ] [Race and Civil Rights ] [Community Development ] [Senior Citizens ] [Education ] [Veterans ] [Artificial Intelligence ] [Manufacturing ] [Mental Health ] [Tourism ] [Workers' Compensation ] [Children and Youth ] [Criminal Justice ] [Data Privacy ] [Disabilities ] [Elections ] [Ethics ] [Film Production ] [Inflation ] [Investments ] [Libraries ] [Mining ] [Unemployment ] [Native American Affairs ] [Nonprofit ] [Overdose Prevention ] [Pensions ] [Pharmaceuticals ] [Poverty ] [Property Tax ] [Recreation ] [Religion ] [Retirement ] [Crime ]
Consolidated Appropriations Act, 2014 - (Sec. 5) Makes appropriations for FY2014. (Sec. 6) Declares that each amount designated in this Act for Overseas Contingency Operations/Global War on Terrorism pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) shall be available (or rescinded, if applicable) only if the President subsequently so designates all such amounts and transmits the designations to Congress. (Sec. 7) Declares that if, for FY2014, new budget authority provided in appropriation Acts (continued...)

  

Sponsored by: Rep. Eddie Johnson Became Public Law No: 113-76. on 01/17/2014

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