CHARITIES related term(s) Nonprofit Organizations; Tax-Exempt Organizations

Bills and resolutions

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (see S. 3731), S7357 [6DE] (see H.R. 5953), H4728 [24MY]

Dept. of Agriculture: clarify and expand food donation by increasing liability protections, creating new ways to donate, and eliminating food waste (see S. 2787), S2485 [26AP]

GSA: transfer certain surplus computers and technology equipment to nonprofit computer refurbishers for repair and distribution (see H.R. 6407), H6463 [17JY]

IRS: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S.J. Res. 64), S6277 [24SE] (see H.J. Res. 145), H10210 [13DE]

——— prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns (see H.R. 4916), H737 [2FE]

——— require disclosure of notifications of intent to operate under section 501(c)(4) as social welfare organizations devoted exclusively to charitable, educational, or recreational purposes (see H.R. 7308), H10210 [13DE]

National Child Awareness Month: designate (see S. Res. 612), S5831 [22AU]

National Day of Service and Remembrance: observance (see S. Con. Res. 45), S6059 [6SE] (see H. Con. Res. 134), H7920 [6SE]

Postal Service: authorize veterans service organizations to solicit donations at post offices before and after Federal holidays (see S. 3187), S4875 [10JY]

Presidents of the U.S.: require Presidential Inaugural Committees to disclose all committee expenditures, restrict use of funds raised to official inaugural activities, and mandate surplus funds are donated to charity (see H.R. 5008), H1126 [13FE]

Senate: permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings (see S. Res. 696), S7051 [15NO]

Staub, Daniel J. (Rusty): tribute (see H. Res. 874), H3782 [7MY]

Stephens, Don and Deyon: award Congressional Gold Medal (see S. 2714), S2321 [19AP]

Taxation: accelerate income tax benefits for charitable cash contributions for relief of families of slain or injured victims of the Marjory Stoneman Douglas High School shooting in Parkland, FL (see S. 2632), S2012 [9AP] (see H.R. 5382), H2040 [22MR]

——— allow a credit for qualified conservation contributions which include national scenic trails (see S. 2603), S1947 [22MR]

——— allow an above-the-line deduction for charitable contributions (see H.R. 5771), H3929 [10MY]

——— allow taxpayers to designate overpayments of tax as contributions and make additional contributions to the Stop Homelessness Fund (see H.R. 5045), H1211 [15FE]

——— eliminate requirement that charities, churches, and traditionally tax-exempt organizations pay Federal taxes on provided employee benefits (see S. 3317, 3332), S5582 [1AU] (see H.R. 6037), H4979 [7JN] (see H.R. 6460), H6588 [19JY] (see H.R. 6504), H7685 [25JY]

——— equalize charitable mileage rate with business travel rate (see H.R. 5662), H3741 [27AP]

——— establish a new status for certain tax-exempt organizations with administrative expenses not exceeding a certain percentage of contributions (see H.R. 6397), H6462 [17JY]

——— establish a new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (see H.R. 5153), H1341 [1MR]

——— exclude bequests to certain exempt organizations from the value of taxable estates (see H.R. 6329), H6041 [10JY]

——— limit amount of certain qualified conservation contributions (see S. 2436), S1164 [15FE]

——— provide deduction for certain charity care provided by physicians (see H.R. 5856), H4138 [16MY]

——— provide for deductibility of charitable contributions to certain organizations for Armed Forces members (see H.R. 6661), H7750 [10AU]

——— provide for flexible giving accounts (see H.R. 6616), H7723 [26JY]

——— require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (see H.R. 5443), H3094 [10AP]

——— require tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S. 3284), S5423 [26JY] (see H.R. 6900), H9088 [26SE]

World Food Day: designate (see S. Res. 679), S6816 [11OC] (see H. Res. 1113), H9414 [2OC]

Cost Estimates

Securing American Non-Profit Organizations Against Terrorism Act (H.R. 1486): CBO, H40 [9JA]

Letters

IRS rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns: David J. Kautter, IRS, S6381 [28SE]

——— Senator Wyden, Committee on Finance (Senate), S6380 [28SE]

Securing American Non-Profit Organizations Against Terrorism Act: Robert B. Goldberg, Jewish Federations of North America, H39 [9JA]

Motions

IRS: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (S.J. Res. 64), S7412 [11DE]

Remarks in House

Afya Foundation: anniversary, E1742 [31DE]

American Red Cross: anniversary of Red Cross South Florida Region, H655 [29JA]

Congress: tribute to congressional baseball game, H5223 [15JN]

——— tribute to congressional women’s softball game, H5345, H5346 [20JN]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance, H6311 [17JY]

——— provide regulatory relief to charitable organizations that provide housing assistance (H.R. 5953), H6005–H6007 [10JY]

Crowley, Representative: Bronx County, NY, Ancient Order of Hibernians (organization) honoree, E1740 [31DE]

Dept. of Homeland Security: provide funding to secure nonprofit facilities from terrorist attacks (H.R. 1486), H38–H40 [9JA]

Fannie’s Nest, Inc.: tribute, E236 [27FE]

Fisher House Foundation, Inc.: funding, H5798 [27JN]

Foundation of the Federal Bar Association: revise Federal charter (H.R. 4100), H6618–H6620 [23JY], E1069 [25JY]

Georgia (State): tribute to contributions to Georgia Mountain Food Bank, E988 [10JY]

#GivingTuesday: observance, H9657 [27NO]

IRS: issue guidance to more clearly define political activity for 501(c)(4) organizations, H6533, H6534 [18JY]

——— modify rule prohibiting tax-exempt organizations from engaging in political activity, H10475 [20DE]

——— require disclosure of notifications of intent to operate under section 501(c)(4) as social welfare organizations devoted exclusively to charitable, educational, or recreational purposes (H.R. 7308), E1671 [13DE]

Jackson Electric Membership Corp.: tribute to Operation Round Up program, E1203 [5SE]

Less Cancer (organization): tribute to ‘‘Split the Mitt’’ Bike Ride, E852 [15JN]

Lorenzi, Elmer J. (EJ): Catholic Charities of Merced, CA, Harvest of Hope Man of the Year award recipient, E1149 [14AU]

Makefield Women’s Association: tribute, H3983 [16MY]

Nonprofit organizations: clarify that organizations can accept donated mortgage appraisals (H.R. 2255), H647–H650 [29JA]

O’Hanlon, Ray: Bronx County, NY, Ancient Order of Hibernians (organization) honoree, E1741 [31DE]

One Family One Restaurant (organization): tribute to America Break Bread campaign, H1737 [21MR]

Pennsylvania State University: tribute to IFC/Panhellenic Dance Marathon (THON) to raise money for the Penn State Hershey Children’s Hospital Four Diamonds Fund, H1183 [15FE], H1645 [15MR]

Pension Benefit Guaranty Corp.: oppose reduction in premiums paid by certain cooperative and small employer pension plans, E1723 [21DE]

Rotary Club of South Hall County, Inc.: tribute to Awesome 80’s 5K Race to benefit local charities, E1397 [12OC]

Salvation Army: anniversary of Chattanooga, TN, chapter, H9098 [27SE]

——— anniversary of Newark, NJ, chapter, H3764 [7MY]

Sears, Jeff: Ancient Order of Hibernians (organization) Monsignor Farrell chapter Man of the Year award recipient, E217 [26FE]

Shapiro, Geri: Volunteer New York! (organization) Legacy Award recipient, E512 [23AP]

Shaughnessy, Kevin: Ancient Order of Hibernians (organization) Paul ‘‘Hook’’ O’Malley chapter Man of the Year award recipient, E216 [26FE]

Souderton, PA: tribute to Souderton Area School District students for annual food drive and quarter collection, H4782 [6JN]

Taxation: eliminate school voucher State tax credit loophole by limiting the double benefit of charitable contributions (H.R. 4269), E1081 [26JY]

——— establish a new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (H.R. 5153), H7168 [25JY]

——— exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, H6273 [17JY]

——— require electronic filing of annual returns of exempt organizations and provide for making such returns available for public inspection (H.R. 5443), H3371, H3372 [17AP]

Remarks in Senate

IRS: disapprove rule ending requirement of tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (S.J. Res. 64), S6380–S6382 [28SE], S7412, S7421 [11DE], S7456, S7458–S7465, S7472–S7474 [12DE]

——— impact of proposed rule limiting the type of charitable contributions that are deductible on Federal taxes on programs providing State tax credits for donations to State-approved funds, S6123 [12SE]

——— prohibit from requiring that the identity of contributors to 501(c) organizations be included in annual tax returns, S6131, S6132 [12SE]

National Child Awareness Month: designate (S. Res. 612), S6103 [6SE]

Senate: permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings (S. Res. 696), S7062 [15NO]

Taxation: exempt certain tax-exempt organizations from requirement to disclose personally identifiable information about their contributors as part of annual returns, S4973 [17JY], S5335 [25JY]

——— provide tax relief for damages relative to Hurricanes Harvey, Irma, and Maria (S. 1892), S5803 [22AU], S5888 [23AU]

Reports filed

Building Up Independent Lives and Dreams (BUILD) Act: Committee on Financial Services (House) (H.R. 5953) (H. Rept. 115–806), H6040 [10JY]

Housing Opportunities Made Easier (HOME) Act: Committee on Financial Services (House) (H.R. 2255) (H. Rept. 115–528), H676 [29JA]

Securing American Non-Profit Organizations Against Terrorism Act: Committee on Homeland Security (House) (H.R. 1486) (H. Rept. 115–495), H81 [9JA]

Texts of

H.R. 1486, Securing American Non-Profit Organizations Against Terrorism Act, H38 [9JA]

H.R. 2255, Housing Opportunities Made Easier (HOME) Act, H647 [29JA]

H.R. 4100, Foundation of the Federal Bar Association charter revision, H6618 [23JY]

H.R. 5443, require electronic filing of annual tax returns of exempt organizations and provide for making such returns available for public inspection, H3371 [17AP]

H.R. 5953, Building Up Independent Lives and Dreams (BUILD) Act, H6005 [10JY]

S. 2436, Charitable Conservation Easement Program Integrity Act, S1166 [15FE]

S. 2714, award Congressional Gold Medal to Don and Deyon Stephens, S2323 [19AP]

S. 3187, Restoring Access, Improving Service To Enable Veterans Engaging To Fundraise (RAISE VET FUND) Act, S4876 [10JY]

S. Con. Res. 45, National Day of Service and Remembrance, S6062 [6SE]

S. Res. 612, National Child Awareness Month, S5833 [22AU]

S. Res. 679, World Food Day, S6824 [11OC]

S. Res. 696, permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings, S7058 [15NO]