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

Bills and resolutions

CFTC: exempt certain charitable organizations from regulation as commodity pool operators (see S. 552), S1492 [26FE] (see H.R. 4250), H7558 [9SE]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (see S. 371), S1131 [7FE] (see H.R. 1060), H1460 [7FE]

Dept. of Agriculture: clarify and expand food donation by increasing liability protections, creating new ways to donate, and eliminating food waste (see S. 3141), S7208 [19DE]

——— give schools flexibility to receive, store, and distribute food donations from charitable organizations on campus (see H.R. 2706), H3788 [14MY]

Dept. of Defense: allow military departments to provide limited support to service academy supporting foundations (see H.R. 3084), H4312 [4JN]

Dept. of Homeland Security: provide funding to secure nonprofit facilities from terrorist attacks (see S. 1539), S2925 [16MY] (see H.R. 2476), H3438 [2MY]

Dept. of Veterans Affairs: enter into partnerships with public and private entities to provide legal services to homeless veterans and veterans at risk of homelessness (see H.R. 716), H1170 [23JA]

——— make grants to entities that provide legal services to homeless veterans and veterans at risk of homelessness (see H.R. 3749), H5774 [12JY]

Federal employees: clarify the prohibition on receipt of voluntary services for Government or personal services does not include donation of goods to those in need (see H.R. 3595), H5265 [28JN] (see H.R. 3653), H5302 [9JY]

Foreign aid: call for statutory changes that permanently codify Protecting Life in Global Health Assistance policy that prohibits foreign assistance from being used to promote or perform abortions (see S. Res. 20), S293 [17JA]

——— prohibit assistance to nonprofits, foreign nongovernmental organizations, and quasi-autonomous nongovernmental organizations that promote or perform abortions (see S. 190), S293 [17JA] (see H.R. 661), H717 [17JA]

Foundation of the Federal Bar Association: revise Federal charter (see H.R. 1663), H2646 [11MR]

Fraternal organizations: recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities (see S. Con. Res. 9), S2044 [27MR] (see H. Con. Res. 27), H2885 [27MR]

GivingTuesday: designate (see H. Res. 709), H8958 [18NO] (see H. Res. 718), H9121 [20NO]

IRS: disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (see S.J. Res. 50), S4856 [16JY] (see H.J. Res. 67), H4918 [19JN] (see H.J. Res. 72), H5911 [16JY]

——— repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations (see H.R. 868), H1332 [30JA]

National and Community Service Administration: establish (see S. 994), S2189 [2AP] (see H.R. 3464), H5165 [25JN]

National Child Awareness Month: designate (see S. Res. 302), S5249 [31JY]

National Day of Service and Remembrance: observance (see S. Con. Res. 25), S5493 [16SE] (see H. Con. Res. 60), H7665 [11SE]

Pensions: apply cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services to mothers and children (see S. 2913), S6718 [20NO] (see H.R. 5202), H9121 [20NO]

——— modify rules relative to multiple employer plans and pooled employer plans and modify Pension Benefit Guaranty Corp., premiums for cooperative and small employer charity (CSEC) plans (see H.R. 1993), H2923 [29MR]

Political campaigns: allow charitable organizations to make statements on political campaigns if such statements are made in the ordinary course of carrying out its tax-exempt purpose (see S. 330), S866 [5FE] (see H.R. 949), H1349 [4FE]

Postal Service: authorize veterans service organizations to solicit donations at post offices before and after Federal holidays (see S. 1412), S2770 [9MY]

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. 210), H208 [3JA]

SBA: allow small businesses, homeowners, and nonprofit entities to use certain Hurricane Sandy grant funds or other disaster assistance received to repay certain disaster assistance provided by SBA (see H.R. 2018), H2938 [1AP]

Senate: permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings (see S. Res. 419), S6507 [12NO]

Taxation: allow a credit for qualified conservation contributions which include national scenic trails (see S. 809), S1898 [14MR] (see H.R. 1727), H2716 [13MR]

——— allow an above-the-line deduction for charitable contributions (see H.R. 651), H716 [17JA]

——— allow an above-the-line deduction for charitable contributions for individuals not itemizing deductions (see H.R. 5293), H9221 [3DE]

——— allow deduction equal to fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor (see H.R. 1793), H2744 [14MR]

——— clarify retirement income account rules relative to church controlled organizations (see S. 836), S1899 [14MR]

——— eliminate requirement that charities, churches, and traditionally tax-exempt organizations pay Federal taxes on provided employee benefits (see S. 501), S1382 [14FE] (see S. 632), S1594 [28FE] (see S. 1282), S2612 [2MY] (see H.R. 513), H518 [11JA] (see H.R. 1223), H2029 [14FE] (see H.R. 1545), H2367 [5MR]

——— encourage charitable giving and simplify ways for charities to conduct their mission (see S. 1475), S2883 [15MY] (see H.R. 3259), H4694 [13JN]

——— equalize charitable mileage rate with business travel rate relative to deductibility of costs of operating a motor vehicle (see H.R. 2072), H3068 [3AP]

——— establish a new tax credit for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and secondary schools (see S. 634), S1594 [28FE] (see H.R. 1739), H2716 [13MR]

——— expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes (see S. 1257), S2516 [30AP] (see H.R. 3832), H7149 [18JY]

——— extend deduction for charitable contributions to all taxpayers in order to encourage and increase charitable giving (see H.R. 1260), H2031 [14FE]

——— extend limitation on the carryover of excess corporate charitable contributions by regulated public utilities (see H.R. 3188), H4388 [10JN]

——— facilitate program-related investments by private foundations (see S. 2756), S6333 [31OC]

——— include publication of written news articles as a tax-exempt purpose for organizations (see H.R. 3126), H4342 [5JN]

——— increase standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at risk individuals (see S. 1603), S3059 [22MY] (see H.R. 2928), H4118 [22MY]

——— limit amount of certain qualified conservation contributions (see S. 170), S274 [16JA] (see H.R. 1992), H2923 [29MR]

——— make permanent the individual tax rates in effect for taxable years 2018–2025 (see S. 1162), S2433 [11AP]

——— modify rate for excise tax on investment income of private foundations (see H.R. 4953), H8717 [31OC]

——— provide a temporary increase in limitation on deductible contributions made for relief efforts relative to Hurricane Dorian (see S. 2476), S5474 [12SE] (see H.R. 4415), H7834 [19SE]

——— provide deduction for certain charity care provided by physicians (see H.R. 856), H1283 [29JA]

——— provide for deductibility of charitable contributions to veterans’ service organizations that do not have wartime service membership requirements (see H.R. 1715), H2715 [13MR]

——— provide for flexible giving accounts (see H.R. 4002), H7464 [25JY]

——— provide for waivers of user fees imposed relative to applications for reinstatement of tax-exempt status of small, subsidiary tax-exempt organizations (see H.R. 177), H207 [3JA]

——— provide rules for disallowance and recapture of certain charitable contributions to colleges and universities (see S. 1732), S3251 [5JN]

——— provide tax incentives for the donation of wild game meat (see H.R. 2291), H3256 [10AP]

——— repeal rule on unrelated business taxable income for nonprofits, equalize charitable mileage rate for volunteer drivers, and extend employer credit for paid family and medical leave to tax-exempt employers (see H.R. 3323), H4770 [18JN]

——— require return information from tax-exempt organizations be made available in a searchable format and provide disclosure of the identity of contributors to certain tax-exempt organizations (see S. 735), S1762 [11MR]

——— require tax-exempt organizations who engage in political activity to disclose personally identifiable information about their contributors as part of annual returns (see S. 276), S769 [30JA] (see H.R. 918), H1335 [30JA]

Virginia Beach, VA: accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (see S. 2592), S5748 [26SE] (see H.R. 4566), H8080 [27SE]

World Food Day: designate (see S. Res. 365), S5896 [17OC] (see H. Res. 632), H8198 [16OC]

Letters

Securing American Nonprofit Organizations Against Terrorism Act: Robert B. Goldberg, Jewish Federations of North America, H4366 [10JN]

Motions

IRS: disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (S.J. Res. 50), S5952 [22OC]

Notices

Estimated budget effects of H.R. 1060, Building Up Independent Lives and Dreams (BUILD) Act, H3786 [14MY]

Remarks in House

Albertson, Karlee: Prudential Insurance Co., of America Spirit of Community Award recipient for Montana, E813 [21JN]

American Red Cross: tribute to California Northwest chapter, E389 [2AP]

Ann Arbor, MI: anniversary of Ann Arbor City Tennis Tournament, E883 [9JY]

Assistance League of Los Angeles (organization): anniversary, E1155 [17SE]

Basking Ridge, NJ: tribute to Ridge High School students, E1470 [19NO]

Baum, Hilary: Riverdale Neighborhood House, Inc., honoree, E1373 [30OC]

Bristol, PA: tribute to Keystone Elementary School food drive, H10021 [11DE]

Bucks County, PA: tribute to Newtown Quaker Meeting youth members, H4397 [11JN]

Carlis, Ian and Patty: Congregation Keneseth Israel, Allentown, PA, honorees, E620 [17MY]

Coderniz, Albert A.: Catholic Charities of Merced, CA (organization) Harvest of Hope honoree, E1053 [16AU]

Congress: tribute to congressional baseball game, H7397 [25JY]

——— tribute to congressional football game, H8071 [27SE]

——— tribute to congressional soccer match, H4376, H4377 [10JN]

——— tribute to congressional women’s softball game, H4751, H4752 [18JN]

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (H.R. 1060), H3767–H3769 [14MY]

Cornerstone Services, Inc.: tribute, E611 [16MY]

DAR: annual conference of Wyoming State Society of DAR, E587 [14MY]

Daughters of Penelope (organization): anniversary, E1469 [19NO], E1485 [21NO], E1553 [6DE], E1557 [9DE], E1640 [23DE]

Dept. of Homeland Security: provide funding to secure nonprofit facilities from terrorist attacks (H.R. 2476), H4365–H4367 [10JN]

Detroit, MI: anniversary of Hope and Grace Bible Church, E1264 [8OC]

——— anniversary of Perfecting Church, E1263 [8OC]

Evans Mills, NY: tribute to Evans Mills Primary School Veterans Day Concert, E1413 [8NO]

FedEx Corp.: anniversary of partnership with Safe Kids Worldwide (organization), E938 [17JY]

Food: tribute to U.S. agricultural producers and systems which ensure access to food supplies, H3742 [14MY]

Foundation of the Federal Bar Association: revise Federal charter (H.R. 1663), H8794–H8796 [13NO]

Hunger: importance of food banks and food pantries in effort to combat food insecurity, H10031 [11DE]

International WeLoveU Foundation: tribute, H7638 [11SE]

IRS: disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (H.J. Res. 67), H9298 [6DE]

——— disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (H.J. Res. 72), H9298 [6DE]

——— repeal restriction on use of funds to bring transparency to political activity of certain nonprofit organizations, H2534, H2535 [7MR]

Jacksonville, FL: anniversary of Meninak Club of Jacksonville, H8549 [29OC]

Johnston, Kyla: Prudential Insurance Co., of America Spirit of Community Award recipient for Montana, E813 [21JN]

Kansas City, MO: anniversary of Missie B’s (restaurant), E1097 [6SE]

Lafayette, TN: anniversary of Lafayette Church of Christ, E663 [23MY]

Lander, WY: Rotary Club of Lander named Outstanding Large Club in Rotary District 5440, E1099 [6SE]

Love Thy Baby (nonprofit organization): anniversary, E1271 [11OC]

McGurl, Bernard: Ancient Order of Hibernians (organization) Paul ‘‘Hook’’ O’Malley chapter Man of the Year award recipient, E267 [7MR]

Moran, Patrick: Ancient Order of Hibernians (organization) Monsignor Farrell chapter Hibernian of the Year award recipient, E203 [25FE]

Nebraska: tribute to foster care organizations, H4017 [21MY]

New Hampshire Snowmobile Association: tribute to fundraising event to fund summer camps for underpriviledged and disabled children, E71 [22JA]

New Rochelle, NY: anniversary of YMCA, E567 [9MY]

New York: anniversary of Dept. of New York of the Sons of Union Veterans of the Civil War (organization), E586 [14MY]

Nurse-Family Partnership (organization): tribute to support of vulnerable expectant mothers, E577 [10MY]

Pennsylvania State University: tribute to IFC/Panhellenic Dance Marathon (THON) to raise money for the Penn State Hershey Children’s Hospital Four Diamonds Fund, H2049 [25FE]

Serrano family: Catholic Charities of Merced, CA (organization) Harvest of Hope honorees, E1056 [16AU]

Sheridan, WY: Rotary Club of Sheridan named Outstanding Small Club in Rotary District 5440, E1097 [6SE]

Springfield, MO: anniversary of Catholic Charities of Southern Missouri, E937 [17JY]

Stein, Richard: Riverdale Neighborhood House, Inc., honoree, E1373 [30OC]

Taxation: 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. 1739), H2509 [7MR]

——— repeal limitation on deductions for certain taxes, including State and local taxes, H9382 [9DE]

Tucson, AZ: tribute to efforts to assist families seeking asylum, H3310 [30AP]

Vega, Holly: Armed Forces Insurance Corp., Military Spouse of the Year award recipient, H9212 [3DE]

Virginia Beach, VA: accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (H.R. 4566), H9364–H9366 [9DE]

Watsonville, CA: anniversary of Original Spring Lamb Barbecue, E597 [15MY]

West Pittston, PA: anniversary of Women’s Club of West Pittston, E517 [1MY]

YaYa Club Clothing Co.: tribute to ‘‘Runway for Heroes’’ charity event to support military families, E1563 [9DE]

Remarks in Senate

Consumer Financial Protection Bureau: provide regulatory relief to charitable organizations that provide housing assistance (S. 371), S1135 [7FE]

Dept. of Homeland Security: provide funding to secure nonprofit facilities from terrorist attacks (H.R. 2476), S7226 [19DE]

——— provide funding to secure nonprofit facilities from terrorist attacks (S. 1539), S4613 [27JN]

Drugs: require drug manufacturers to disclose contributions to patient advocacy organizations and other health care organizations that engage in lobbying, S5127 [29JY]

Ferry, Gregory: Granite Staters of the Month award recipient, S6711 [20NO]

IRS: disapprove rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit (S.J. Res. 50), S5934, S6048–S6050 [22OC], S6052, S6053, S6060, S6066–S6071, S6079 [23OC]

National and Community Service Administration: establish (S. 994), S2190 [2AP]

National Child Awareness Month: designate (S. Res. 302), S5275 [31JY]

National Day of Service and Remembrance: observance (S. Con. Res. 25), S5495 [16SE]

Pensions: apply cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services to mothers and children (S. 2913), S6720 [20NO]

Senate: permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings (S. Res. 419), S6512 [12NO]

Taxation: encourage charitable giving and simplify ways for charities to conduct their mission (S. 1475), S5029 [24JY]

Virginia Beach, VA: accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (H.R. 4566), S6956 [10DE]

——— accelerate income tax benefits for charitable cash contributions to families of victims of shooting at the Virginia Beach Municipal Center (H.R. 4566), unanimous-consent agreement, S6764 [21NO]

World Food Day: designate (S. Res. 365), S5905 [17OC]

Reports filed

Protecting Faith-Based and Nonprofit Organizations From Terrorism Act: Committee on Homeland Security and Governmental Affairs (Senate) (S. 1539) (S. Rept. 116–89), S5406 [10SE]

Securing American Nonprofit Organizations Against Terrorism Act: Committee on Homeland Security (House) (H.R. 2476) (H. Rept. 116–92), H4179 [30MY]

Texts of

H.R. 1060, Building Up Independent Lives and Dreams (BUILD) Act, H3767 [14MY]

H.R. 1663, Foundation of the Federal Bar Association Federal charter revision, H8794 [13NO]

H.R. 2476, Securing American Nonprofit Organizations Against Terrorism Act, H4365 [10JN]

H.R. 4566, Virginia Beach Strong Act, H9365 [9DE]

S. 1412, Restoring Access, Improving Service To Enable Veterans Engaging To Fundraise (RAISE VET FUND) Act, S2772 [9MY]

S. 1475, Charities Helping Americans Regularly Throughout the Year Act, S288 [15MY]

S. Con. Res. 9, recognize benefits provided by tax-exempt fraternal benefit societies to their members and communities, S2057 [27MR]

S. Con. Res. 25, National Day of Service and Remembrance, S5495 [16SE]

S. Res. 20, call for statutory changes that permanently codify Protecting Life in Global Health Assistance policy that prohibits foreign assistance from being used to promote or perform abortions, S295 [17JA]

S. Res. 302, National Child Awareness Month, S5259 [31JY]

S. Res. 365, World Food Day, S5903 [17OC]

S. Res. 419, permit collection of clothing, toys, food, and housewares during the holiday season for charitable purposes in Senate buildings, S6511 [12NO]

S.J. Res. 50, disapprove IRS rule on charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding State or local tax credit, S4859 [16JY]