[Congressional Record (Bound Edition), Volume 146 (2000), Part 1]
[House]
[Pages 411-412]
[From the U.S. Government Publishing Office, www.gpo.gov]



                        CHARITABLE CONTRIBUTIONS

  The SPEAKER pro tempore. Under the Speaker's announced policy of 
January 6, 1999, the gentleman from Indiana (Mr. Souder) is recognized 
for 60 minutes.


                     The Social Security Trust Fund

  Mr. SOUDER. Madam Speaker, first, I would like to associate myself 
with comments of my friend, the gentleman from Michigan, on the trust 
fund. I think it is absolutely important, before we go on some sort of 
spending spree in this House, that we replenish our trust funds, which 
are somewhat inappropriately named. We have not kept that much in 
trust.
  However, what I wanted to address this House for a few minutes on is 
possibly the most important way to achieve social change in this 
country to help those who are hurting, those who are in need through 
creative building up and strengthening of charitable and nonprofit 
organizations in this country.
  I was pleased to see that President Clinton in his State of the Union 
Address has a proposal. I wanted to address a few others.

[[Page 412]]

  The Give Act, which I introduced in the last Congress and have many 
sponsors in this House for, would use the existing tax code by giving a 
120 percent deduction for charitable contributions. It also allows non-
itemizers who give more than a $1,000 to charity to deduct their 
contributions, and moves the filing deadline on the return to April 15 
so people can calculate better how much they could get in an extra tax 
break by giving to charitable organizations.
  Along with the gentleman from Virginia (Mr. Scott), we had an 
amendment in the Community Service Block Grant in 1998 to allow half of 
the State funds, which is 5 percent of the Community Services Block 
Grant, to be used to offset revenue losses associated with State 
charity tax credits.
  So we have already passed one bill in this House. We have also, with 
a number of amendments that I and others have offered, allowed 
charitable choice in the human services reauthorization. We had it in 
the juvenile justice reauthorization and numerous other bills to allow 
charitable organizations to take part in government grant bidding.
  I also support Governor Bush's efforts to advance this; in the name 
of compassionate conservatism, to expand the charitable deduction to 
non-itemizers, to provide a tax credit of up to 50 percent of the first 
$500 for individuals, up to $1,000 per couple, against State income or 
other taxes, to give permanent charitable contributions from IRA 
accounts for persons over the age of 59 without penalty, extend the 
proposed charitable State tax credit to corporations, raise the cap on 
corporate charitable donations, because the proposals of Governor Bush 
are another dynamic way to address this concern of how best to solve 
the social problems that are overwhelming many of our inner cities, our 
suburban areas and our rural areas, as well.
  President Clinton the other night proposed the following initiatives: 
Allow non-itemizers to deduct 50 percent of contributions over $500 a 
year when fully phased in, simplify and reduce the excise tax on 
foundations by eliminating the current two-tiered system, and also to 
increase the limit on deductions for donations of appreciated assets, 
such as stock, real estate, and art, to charity from 30 to 50 percent 
of the adjusted gross income, and to private foundations from 20 to 30 
percent.
  President Clinton's proposals are an important first step. I hope he 
expands his charitable proposal. I hope that this House, when we move 
what is most likely to be some sort of a tax package, will look at 
Governor Bush's proposals, we will look at President Clinton's 
proposals, we will consider the proposals that the gentleman from 
Oklahoma (Mr. Watts) and the gentleman from Missouri (Mr. Talent) have 
proposed, that we will look at the Give Act that I and over 20 other 
Members of Congress have proposed, because I do not think there is a 
single more important thing we can do to help rehabilitate our 
communities and families in this country than to get additional dollars 
into the hands of those who are sacrificing, who day-to-day are working 
in tutoring, in counseling in the schools, in housing rehabilitation, 
in drug rehab, in all sorts of outreaches to the families and children 
in this country who are hurting.

                              {time}  1700

  To the degree that in a tax package we ignore that, it will be on our 
heads. I really hope that our leadership and the Committee on Ways and 
Means will carefully consider these charitable tax proposals and 
include them in any tax package.

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