3.0.0 7083 2022-02-03T05:14:30Z 2022-02-03T05:14:30Z House H HR 2008-09-25 110 hswm00 Ways and Means Committee House Standing Referred to 2008-09-25T14:08:30Z 2008-09-29 Senate Received in the Senate. IntroReferral 2008-09-27 14:50:24 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2008-09-27 14:50:20 On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H10196-10197) Floor H37300 2 House floor actions 2008-09-27 14:50:20 Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H10196-10197) Floor 8000 9 Library of Congress 2008-09-27 14:37:24 DEBATE - The House proceeded with forty minutes of debate on H.R. 7083. Floor H8D000 2 House floor actions 2008-09-27 14:37:20 Considered under suspension of the rules. (consideration: CR H10196-10198) Floor H30000 2 House floor actions 2008-09-27 14:37:00 Mr. Lewis (GA) moved to suspend the rules and pass the bill. Floor H30300 2 House floor actions 2008-09-25 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2008-09-25 Introduced in House IntroReferral Intro-H 9 Library of Congress 2008-09-25 Introduced in House IntroReferral 1000 9 Library of Congress L000287 Rep. Lewis, John [D-GA-5] JOHN LEWIS D GA 5 N R000033 Rep. Ramstad, Jim [R-MN-3] JIM RAMSTAD R MN 3 2008-09-25 True T000460 Rep. Thompson, Mike [D-CA-1] MIKE THOMPSON D CA 1 2008-09-25 True K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2008-09-25 True P000422 Rep. Pomeroy, Earl [D-ND-At Large] EARL POMEROY D ND 0 2008-09-25 True N000015 Rep. Neal, Richard E. [D-MA-2] RICHARD NEAL D MA E. 2 2008-09-25 True Taxation Charitable contributions Charities Education Electronic funds transfers Electronic government information Excise tax Federal-Indian relations Finance and Financial Sector Foundations Government Operations and Politics Government paperwork Higher education Income tax Labor and Employment Minorities Native Americans Scholarships Science, Technology, Communications Social Welfare Tax penalties Tax returns Tax-exempt organizations Wages Taxation 00 2008-09-25 Introduced in House 2008-11-07T19:24:14Z Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to: (1) modify rules and definitions relating to the tax on distributions from donor advised funds (a charitable fund in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such fund by reason of his or her status as a donor); (2) treat contributions by Indian tribal governments to tax-exempt organizations in the same manner as contributions by states for purposes of determining the classification of an organization as a public charity or private foundation; (3) require certain tax-exempt organizations that file at least five tax returns with the Internal Revenue Service (IRS) annually to use electronic filing; and (4) expand the bad check penalty to all tax payments by commercially acceptable means (e.g., electronic payments).

]]> 81 2008-09-27 Passed House without amendment 2008-11-07T19:27:35Z (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to modify rules and definitions relating to the excise tax on distributions from donor advised funds (charitable funds in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such funds by reason of his or her status as a donor).

Excludes from the definition of "donor advised fund" charitable funds that receive contributions or are advised solely by one or more public charities or governmental entities.

Exempts certain scholarship distributions from the tax on distributions from donor advised funds.

Repeals the requirement of a written acknowledgment by a supporting organization (a charitable organization that maintains one or more donor advised funds) that it has exclusive legal control over assets contributed to it.

Exempts certain compensation and benefits paid to substantial contributors by supporting organizations from treatment as excess benefits.

Exempts certain supporting organizations established before January 1, 1970, from applicable holdings and payout requirements.

Treats contributions to tax-exempt organizations by Indian tribal governments in the same manner as contributions by states for purposes of determining the classification of an organization as a public charity or private foundation.

Requires certain tax-exempt organizations that file at least five tax returns annually with the Internal Revenue Service (IRS) to use electronic filing.

Extends the bad check penalty to payments of tax by commercially acceptable means (e.g., electronic payments).

]]> Charity Enhancement Act of 2008 Short Titles as Introduced Charity Enhancement Act of 2008 Short Titles as Passed House Charity Enhancement Act of 2008 H House Display Title Charity Enhancement Act of 2008 Official Title as Introduced To amend the Internal Revenue Code of 1986 to enhance charitable giving and improve disclosure and tax administration. Received in Senate 2008-09-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr7083rds/xml/BILLS-110hr7083rds.xml Engrossed in House 2008-09-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr7083eh/xml/BILLS-110hr7083eh.xml Introduced in House 2008-09-25T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr7083ih/xml/BILLS-110hr7083ih.xml 2008-09-29 Received in the Senate. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.