CHARITIES see also Nonprofit Organizations; Tax-Exempt Organizations

Amendments

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S2852 [13MY], S2943, S2946 [14MY], S4291, S4307, S4328 [18JN], S4348 [22JN], H4139 [10JN], H4172 [11JN], H4666 [25JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), S2870 [13MY], S2943, S2946 [14MY], H4271, H4295 [12JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration (H. Res. 101), H999 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of conference report (H. Res. 560), H9284 [11DE]

Appointments

Conferees: H.R. 644, Trade Facilitation and Trade Enforcement Act, S4608 [24JN]

Bills and resolutions

Boys Town (organization): mint coins in commemoration of anniversary (see S. 301), S653 [29JA] (see H.R. 893), H981 [11FE]

CARE (organization): anniversary (see S. Res. 321), S8160 [19NO]

Daughters of Penelope (organization): anniversary (see S. Res. 214), S4648 [25JN]

Dept. of Defense: authorize the transport to any country, without charge, supplies furnished by a nonprofit organization intended for distribution to Armed Forces members (see H.R. 1177), H1499 [27FE]

Dept. of the Treasury: prohibit a bailout of a State, city, or municipality and designate economic freedom zones (see S. 790), S1629 [18MR]

Food: decrease incidence of food waste (see H.R. 4184), H9025 [7DE]

Fraternal organizations: recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities (see H. Con. Res. 19), H1370 [26FE]

#GivingTuesday: designate (see S. Res. 323), S8241 [1DE] (see H. Res. 482), H7026 [20OC]

National Association of Junior Auxiliaries Week: designate (see S. Res. 132), S2041 [26MR]

National Child Awareness Month: designate (see S. Res. 223), S5061 [14JY]

National Florence Crittenton Mission: rename as the National Critteton Foundation (see S. 1727), S4953 [9JY]

National Pregnancy Center Week: designate (see S. Res. 312), S7913 [10NO] (see H. Res. 510), H7624 [3NO]

Nonprofit organizations: clarify that organizations such as Habitat for Humanity can accept donated mortgage appraisals (see S. 1344), S2933 [14MY] (see S. 2085), S6974 [28SE] (see H.R. 3704), H6892 [7OC]

Senate: permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings (see S. Res. 325), S8306 [2DE]

Taxation: accelerate income tax benefits for charitable cash contributions for relief of the families of New York Police Dept., officers Wenjian Liu and Rafael Ramos (see S. 866), S1891 [25MR] (see H.R. 544), H638 [27JA] (see H.R. 1527), H1847 [23MR]

——— allow a credit for qualified conservation contributions which include national scenic trails (see S. 1069), S2400 [23AP] (see H.R. 781), H854 [5FE]

——— allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see S. 931), S2172 [14AP]

——— allow taxpayers to designate overpayments of tax as contributions to the homeless veterans assistance fund (see H.R. 2591), H3641 [1JN]

——— clarify valuation rule applicable to early termination of certain charitable remainder unitrusts (see H.R. 4192), H9079 [8DE]

——— encourage charitable contributions of real property for conservation purposes by Native corporations (see H.R. 338), H358 [13JA]

——— exempt private foundations from the tax on excess business holdings in the case of certain philanthropic enterprises which are independently supervised (see S. 909), S2172 [14AP] (see H.R. 3732), H6973 [9OC]

——— expand tax-free distributions from individual retirement accounts for charitable purposes (see S. 1159), S2568 [30AP] (see H.R. 2157), H2768 [30AP]

——— extend limitation on the carryover of excess corporate charitable contributions (see H.R. 4016), H8240 [16NO]

——— extend the enhanced deduction for charitable contributions of food inventory (see H.R. 2161), H2768 [30AP]

——— facilitate program-related investments by private foundations (see S. 2313), S8160 [19NO]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (see H.R. 1295), H1611 [4MR]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), consideration of Senate amendment (see H. Res. 338), H4650 [24JN]

——— increase access for the uninsured to high quality physician care by providing incentives for doctors to provide uncompensated care (see S. 1521), S3776 [4JN]

——— make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property (see H.R. 630), H667 [30JA]

——— make permanent the rule allowing certain tax-free distributions from individual retirement accounts for charitable purposes (see H.R. 637), H702 [2FE]

——— make permanent the special rule for contributions of qualified conservation contributions (see S. 330), S697 [2FE] (see H.R. 641), H702 [2FE]

——— modify substantiation rules for donation of vehicles of a certain value (see H.R. 3917), H7624 [3NO]

——— permanently extend and expand deduction for charitable contributions of food inventory (see S. 930), S2172 [14AP] (see H.R. 644), H702 [2FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration (see H. Res. 101), H915 [10FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of conference report (see H. Res. 560), H9269 [10DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of Senate amendments (see H. Res. 305), H4134 [10JN]

——— prohibit inclusion of Social Security numbers of donors in charitable contribution substantiation acknowledgements (see H.R. 4281), H9690 [17DE]

——— prohibit modification or amendment of standards and regulations governing substantiation of charitable contributions (see S. 2370), S8494 [8DE] (see H.R. 4311), H10710 [18DE]

——— provide a charitable deduction for service of volunteer firefighters and emergency medical and rescue personnel (see H.R. 343), H403 [14JA]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations (see S. 942), S2220 [15AP] (see H.R. 1104), H1368 [26FE]

——— provide collegiate housing and infrastructure grants (see S. 1002), S2245 [16AP] (see H.R. 1718), H2110 [26MR]

——— provide for deductibility of charitable contributions to agricultural research organizations (see S. 908), S2172 [14AP] (see S. 1429), S3237 [21MY] (see H.R. 2838), H4541 [18JN]

——— provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked (see S. 400), S833 [5FE] (see S. 918), S2172 [14AP] (see H.R. 811), H866 [9FE]

——— provide tax incentives for the donation of wild game meat (see H.R. 461), H480 [21JA]

——— remove deduction for charitable contributions from overall limitation on itemized deductions (see H.R. 3407), H5768 [29JY]

——— require that return information from tax-exempt organizations be made available in a searchable format and provide the disclosure of the identity of contributors to certain tax-exempt organizations (see S. 367), S772 [4FE] (see H.R. 2695), H4001 [9JN]

Tax-exempt organizations: provide equal access to declaratory judgments for organizations seeking tax-exempt status if the IRS delays acting on applications (see S. 1728), S4953 [9JY]

Transportation Security Administration: transfer unclaimed money recovered at airport security checkpoints to nonprofit organizations that provide places of rest and recuperation at airports for Armed Forces members (see H.R. 1754), H2152 [13AP]

Volunteer workers: provide for liability protection for volunteer organizations or entities (see H.R. 2290), H2956 [13MY]

Cloture motions

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S4291 [18JN], S4583 [24JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to go to conference, S4523 [23JN]

Letters

Boys Town Centennial Commemorative Coin Act: Representative Hensarling, Committee on Financial Services (House), H4561 [23JN]

——— Representative Paul Ryan, Committee on Ways and Means (House), H4561 [23JN]

Clinton Foundation’s tax-exempt status: Margaret Von Lienen, IRS, H4166 [11JN]

Motions

Taxation: improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S4291 [18JN], H4689 [25JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), S4523 [23JN], H1014 [12FE], H4295 [12JN], H8838, H8846 [1DE], H9295 [11DE]

Remarks in House

AbilityOne Program: tribute, H1793 [19MR], H3771 [3JN], H5108 [13JY], E371 [19MR]

American Cancer Society: anniversary of Relay For Life campaign, E1621 [16NO]

Ancient Order of Hibernians (organziation): anniversary of Newtown, PA, Division 2, E1728 [8DE]

Boys Town (organization): mint coins in commemoration of anniversary (H.R. 893), H4560–H4562 [23JN], H4779 [7JY]

Bush, George W.: fees charged to speak at a charity fundraiser for veterans, H5299 [21JY]

Chicago, IL: tribute to North Chicago Rotary Club Humanitarian Patriot Award recipients, E888 [12JN]

Clinton, Hillary Rodham: receipt of donations by the Clinton Foundation from foreign countries while serving as Sec. of State, H4374 [15JN]

Community Foundation Week: observance, E1629 [16NO]

Congress: results of congressional baseball game, H4615, H4616 [24JN]

——— results of congressional tennis match, H5622 [29JY]

——— results of congressional women’s softball game, H4887, H4888 [8JY]

——— results of First Tee Congressional Challenge golf tournament, H5565 [28JY]

——— tribute to congressional women’s softball game, H4632 [24JN]

Corcoran, Kevin: Dept. for Persons With Disabilities (organization) Person of the Year award recipient, E215 [13FE]

Council Bluffs, IA: anniversary of Council Bluffs Rotary Club, E630 [30AP]

Dept. of the Interior, environment, and related agencies: prohibit funding to pay salaries and expenses of personnel to negotiate or conclude a settlement that includes terms requiring the defendant to donate or contribute funds, H4937 [8JY]

Eden Prairie, MN: tribute to American Cancer Society Relay for Life, H5317 [21JY]

Falls Hunger Coalition, Inc.: tribute, E392 [24MR]

Feeding South Florida (organization): tribute, H6315 [29SE]

Finer Foods Inc.: tribute to Thanksgiving donation to families in need in Illinois 10th Congressional District, E1628 [16NO]

Fisher House Foundation, Inc.: funding, H4061, H4062 [10JN]

Food: decrease incidence of food waste (H.R. 4184), H9089 [9DE]

Goodwill Industries of Greater New York and Northern New Jersey, Inc.: anniversary, E976 [25JN]

Goodwill Industries of North Central Pennsylvania, Inc.: anniversary, H7033 [21OC]

Hexagon, Inc.: anniversary, E305 [4MR]

Hillsborough, NJ: anniversary of Hillsborough Rotary Club, E866 [10JN]

Huntingdon, PA: tribute to donations to Huntingdon Salvation Army Church, H10698 [18DE]

IRS: response to letter requesting an investigation of the Clinton Foundation tax-exempt status, H4165 [11JN]

Jefferson, NJ: anniversary of Jefferson Rotary Club, E163 [4FE]

Katy, TX: tribute to The Fellowship (church) ‘‘Run4theChildren’’ charity race, E202 [12FE]

Levittown, PA: anniversary of Levittown-Fairless Hills Rotary Club, E961 [24JN]

Liberty, SC: tribute to Pickens County Meals on Wheels, H9379 [17DE]

M&N Augustine Foundation: tribute to Easter Feed, H2118 [13AP]

Nashville, TN: tribute to Habitat for Humanity of Greater Nashville Supervisors on Site, E1297 [16SE]

National Federation of the Blind: anniversary, E117 [27JA]

Nierenberg, David and Patricia: PeaceHealth Southwest Medical Center Foundation Nat Giustina Philanthropy Award recipients, E583 [23AP]

Pennsylvania State University: tribute to IFC/Panhellenic Dance Marathon (THON) to raise money for the Penn State Hershey Children’s Hospital Four Diamonds Fund, H1102 [24FE], H8974 [3DE]

Pottsville, PA: anniversary of Pottsville Rotary Club, E504 [15AP]

Salvation Army: anniversary, H4017 [10JN]

Samaritan’s Purse (organization): tribute to Operation Christmas Child, H8366 [19NO]

Schiandra, Barbara: Greater Pittston (PA) Sunday Dispatch Person of the Year award recipient, E309 [4MR]

Steever, Bobbie: Greater Wilkes-Barre, PA, Salvation Army Others Award recipient, E787 [21MY]

Taxation: accelerate income tax benefits for charitable cash contributions for relief of the families of New York Police Dept., officers Wenjian Liu and Rafael Ramos (H.R. 1527), H2021–H2023 [25MR]

——— clarify valuation rule applicable to early termination of certain charitable remainder unitrusts (H.R. 4192), E1726 [8DE]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), H2236–H2238 [15AP], H4779 [7JY]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), consideration of Senate amendment (H. Res. 338), H4657–H4662 [25JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), Senate amendment, H4172–H4218 [11JN], H4646 [24JN], H4666–H4698 [25JN], E910 [16JN], E917 [17JN], E981 [25JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), unanimous-consent agreement, H4117 [10JN], H4172 [11JN]

——— make extension of deduction for charitable contributions of food inventory contingent upon no increase in budget deficit, no delay in comprehensive tax reform, and disallowing tax benefits for inverted corporations, H1015 [12FE]

——— make permanent the rule allowing certain tax-free distributions from individual retirement accounts for charitable purposes, H1003, H1005, H1006, H1008, H1013 [12FE]

——— make permanent the rule allowing certain tax-free distributions from individual retirement accounts for charitable purposes (H.R. 637), H2446 [23AP]

——— make permanent the special rule for contributions of qualified conservation contributions, H1003, H1004, H1006, H1008, H1013 [12FE]

——— make permanent the special rule for contributions of qualified conservation contributions (H.R. 641), H872 [10FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), H834 [5FE], H903 [10FE], H1001–H1017 [12FE], H1053 [13FE], H9001 [3DE], E206 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), conference report, H9210 [10DE], H9286–H9295 [11DE], E1814, E1817 [17DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration (H. Res. 101), H993–H1001 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of conference report (H. Res. 560), H9275–H9286 [11DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), consideration of Senate amendments (H. Res. 305), H4227–H4236 [11JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to go to conference, H8838 [1DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to instruct conferees, H8846–H8849 [1DE], E1693 [2DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), motion to recommit, H1015 [12FE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), Senate amendments, H4264, H4271–H4335 [12JN], E911 [16JN], E935 [19JN]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations, H9431 [17DE]

——— provide a deduction from the gift tax for gifts made to certain exempt organizations (H.R. 1104), H2240, H2241 [15AP]

Texas: tribute to Galveston-Houston Archdiocese and Catholic Charities USA (organization) for good works and community service, E1349 [24SE]

The Woodlands, TX: anniversary of The Woodlands Rotary Club, E649 [1MY]

Thirty One Gives Foundation: tribute, H5178 [15JY]

21 Club Inc.: tribute, E718 [15MY]

Winston-Salem, NC: tribute to Marvin Ward Elementary School for disaster assistance provided to those affected by flooding in South Carolina, H6984 [20OC]

Zanesville, OH: anniversary of Rotary Club of Zanesville, E470 [13AP]

Remarks in Senate

Aid for AIDS of Nevada (organization): anniversary of AIDS Walk Las Vegas, S2027 [26MR]

Boys Town (organization): mint coins in commemoration of anniversary (H.R. 893), S4656 [25JN]

——— mint coins in commemoration of anniversary (S. 301), S1830 [24MR]

Congress: tribute to congressional women’s softball game, S4634 [25JN]

#GivingTuesday: designate (S. Res. 323), S8244 [1DE]

Goodwill Industries of Southern Nevada (organization): tribute to Veterans Integration Program, S1492 [12MR]

J. Warren and Lois McClure Foundation: anniversary, S3232 [21MY]

Kennebunk, ME: anniversary of Kennebunk Rotary Club, S1707 [23MR]

Miracle Flight for Kids (organization): anniversary, S4641 [25JN]

National Child Awareness Month: designate (S. Res. 223), S5090 [14JY]

National Pregnancy Center Week: designate (S. Res. 312), unanimous-consent request, S7871, S7872 [10NO]

Protectors of Animals (organization): anniversary, S1526 [16MR]

Senate: permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings (S. Res. 325), S8319 [2DE]

Taxation: accelerate income tax benefits for charitable cash contributions for relief of the families of New York Police Dept., officers Wenjian Liu and Rafael Ramos (H.R. 1527), S2088 [26MR]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), S2255 [16AP], S2261 [20AP], S2834–S2837, S2841–S2845 [13MY], S2897, S2899, S2903–S2905, S2907, S2910, S2946 [14MY], S3026 [19MY]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), House amendment, S4290, S4291, S4332 [18JN], S4523 [23JN], S4579, S4583, S4584, S4590, S4609 [24JN]

——— improve process for determining whether organizations are 501(c)4 tax-exempt (H.R. 1295), unanimous-consent agreement, S2834 [13MY], S4579 [24JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), S2255 [16AP], S2261 [20AP], S2835, S2841–S2845 [13MY], S2897, S2899–S2901, S2903–S2906, S2914, S2919, S2946 [14MY], S3231 [21MY], S3285, S3286 [22MY]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), conference report, S8591 [10DE]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), House amendment, S4523, S4526 [23JN], S4572, S4584, S4609 [24JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (H.R. 644), unanimous-consent agreement, S2834 [13MY], S4554 [23JN], S4579, S4583 [24JN]

——— permanently extend and expand deduction for charitable contributions of food inventory (S. 930), S2174, S2175 [14AP]

——— prohibit modification or amendment of standards and regulations governing substantiation of charitable contributions (S. 2370), S8589 [10DE]

Reports filed

Charitable Agricultural Research Act: Committee on Finance (Senate) (S. 908) (S. Rept. 114–19), S2171 [14AP]

Conservation Easement Incentive Act: Committee on Ways and Means (House) (H.R. 641) (H. Rept. 114–17), H865 [9FE]

Consideration of H.R. 636, America’s Small Business Tax Relief Act, and H.R. 644, America Gives More Act: Committee on Rules (House) (H. Res. 101) (H. Rept. 114–23), H915 [10FE]

Consideration of Senate Amendment to H.R. 1295, Trade Preferences Extension Act: Committee on Rules (House) (H. Res. 338) (H. Rept. 114–179), H4650 [24JN]

Consideration of Senate Amendment to H.R. 1314, Trade Act and Senate Amendments to H.R. 644, Trade Facilitation and Trade Enforcement Act: Committee on Rules (House) (H. Res. 305) (H. Rept. 114–146), H4134 [10JN]

Fair Treatment for All Gifts Act: Committee on Ways and Means (House) (H.R. 1104) (H. Rept. 114–64), H2151 [13AP]

Fighting Hunger Incentive Act: Committee on Ways and Means (House) (H.R. 644) (H. Rept. 114–18), H865 [9FE]

IRS Bureaucracy Reduction and Judicial Review Act: Committee on Ways and Means (House) (H.R. 1295) (H. Rept. 114–71), H2151 [13AP]

IRS Processing of 501(c)(3) and 501(c)(4) Applications for Tax-Exempt Status Submitted by ‘‘Political Advocacy’’ Organizations From 2010–2013: Committee on Finance (Senate) (S. Rept. 114–119), S6379 [5AU]

Notice for Organizations That Include Charities Is Essential (NOTICE) Act: Committee on Finance (Senate) (S. 918) (S. Rept. 114–28), S2171 [14AP]

Permanent Tax Rule Allowing Certain Tax-Free Distributions From Individual Retirement Accounts for Charitable Purposes: Committee on Ways and Means (House) (H.R. 637) (H. Rept. 114–20), H865 [9FE]

Permanent Tax Rules Regarding Basis Adjustments to Stock of S Corporations Making Charitable Contributions of Property: Committee on Ways and Means (House) (H.R. 630) (H. Rept. 114–16), H865 [9FE]

Philanthropic Enterprise Act: Committee on Finance (Senate) (S. 909) (S. Rept. 114–20), S2171 [14AP]

Texts of

H. Res. 101, consideration of H.R. 644, America Gives More Act and H.R. 636, America’s Small Business Tax Relief Act, H993 [12FE]

H. Res. 305, consideration of Senate amendment to H.R. 1314, Trade Act and Senate amendments to H.R. 644, Trade Facilitation and Trade Enforcement Act, H4227 [11JN]

H. Res. 338, consideration of Senate amendment to H.R. 1295, Trade Preferences Extension Act, H4657 [25JN]

H.R. 644, America Gives More Act, H1002 [12FE]

H.R. 893, Boys Town Centennial Commemorative Coin Act, H4560 [23JN]

H.R. 1104, Fair Treatment for All Gifts Act, H2240 [15AP]

H.R. 1295, IRS Bureaucracy Reduction and Judicial Review Act, H2236 [15AP]

H.R. 1295, Trade Preferences Extension Act, H4666–H4689 [25JN]

H.R. 1527, Slain Officer Family Support Act, H2021 [25MR]

S. 301, Boys Town Centennial Commemorative Coin Act, S1831 [24MR]

S. Res. 132, National Association of Junior Auxiliaries Week, S2056 [26MR]

S. Res. 214, Daughters of Penelope (organization) anniversary, S4653 [25JN]

S. Res. 223, National Child Awareness Month, S5063 [14JY]

S. Res. 312, National Pregnancy Center Week, S7917 [10NO]

S. Res. 321, CARE (organization) anniversary, S8166 [19NO]

S. Res. 323, #GivingTuesday, S8244 [1DE]

S. Res. 325, permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings, S8307 [2DE]