[Congressional Record Volume 144, Number 89 (Wednesday, July 8, 1998)]
[Senate]
[Page S7694]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




              TAX DEDUCTIBILITY OF THE BREAST CANCER STAMP

 Mrs. FEINSTEIN. Mr. President, I was concerned to learn this 
morning that the IRS will not allow individuals who purchase a special 
stamp intended to raise funds for breast cancer research to list the 
donation as a charitable gift for tax deduction purposes.
  Last year, Congress passed legislation that authorized the US Postal 
Service to issue a stamp priced at 40 cents, with the additional 8 
cents going to the National Institute of Health and the Department of 
Defense to fund breast cancer research. The clear intent of my 
legislation was that gifts made to fund breast cancer research through 
the purchase of the breast cancer stamp are to be considered as a 
charitable donation. For the IRS to treat them in any other way 
violates the spirit of the law.
  Breast cancer is one of the greatest health risks facing America 
today. More than 2.6 million women are living with breast cancer right 
now, one million of them have yet to be diagnosed. Breast cancer is 
still the number one killer of women between the ages of 35 and 52. The 
disease claims another woman's life every 12 minutes in the U.S.
  Despite increases in the last few years, research dollars are still 
desperately needed to fund cancer research. In 1996, the National 
Cancer Institute could fund only 26% of the research grant 
applications, a decline from 60% in the 1970's.
  Clearly, there needs to be innovative ways to offset this reduction 
in research spending. The breast cancer stamp is one such idea. It has 
the potential to raise millions of badly needed cancer research 
dollars. I am disturbed that the IRS has chosen to make it more 
difficult to raise this money. My legislation was designed to encourage 
contributions for breast cancer research and I hope the IRS will help 
fulfill its intent.

                          ____________________