| Issue |
Bill |
House |
Senate |
Final |
IS Position |
IRA rollover
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S 819/ HR 1419, the Public Good IRA Rollover Act, would extend and expand the current incentive that permits individuals age 70½ and above to make charitable donations from IRAs without having to count the distributions as taxable income |
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Introduced by Sens Byron Dorgan (D-ND) and Olympia Snowe (R-ME) and Reps Earl Pomeroy (D-ND) and Wally Herger (R-CA) |
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Read more about this legislation and IS efforts to get it passed. |
| IRA rollover, conservation, food, book, and computer donations |
HR 3996, the Temporary Tax Relief Act, would extend for one year: the current IRA rollover; incentives for donations of property for conservation purposes, and donations of food and book inventories and computer equipment; and the adjustment to basis for S corporation stock donations |
Passed the House on 11/9/07. Introduced by Rep. Charles Rangel (D-NY) 10/30/07
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| IRA rollover |
S 2264, would extend for two years the current law IRA charitable rollover |
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Introduced by Senator Pat Roberts (R-KS) 10/31/07 |
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| IRA rollover |
HR 4086, would make permanent the IRA charitable rollover |
Introduced by Rep. Ron Klein (D-FL) 11/6/07 |
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| IRA rollover |
HR 3596, would make permanent the IRA charitable rollover |
Introduced by Rep. Nick Lampson (D-TX) 9/19/07 |
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| Lobbying reform |
S 1, the Legislative Transparency and Accountability Act, amends Senate rules as well as statutes that govern disclosure of lobbying activity |
Passed by the House on 7/31/07 |
Passed the Senate 8/2/07
Introduced by Sen Reid, Harry (D-NV) on 1/4/07 |
Signed by the President 9/14/2007
Pub Law 110-81 |
See Independent Sector analysis
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Conservation donations
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S 2223, S 469, HR 1576, would make permanent the special rule for contributions of qualified conservation contributions
Also included in the Senate-amended farm bill HR 2419 |
HR 1576 introduced by Reps Mike Thompson (D-CA) and Dave Camp (R-MI) on 3/19/07
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S 2223 passed in Senate Finance Committee 10/24/07
Introduced by Sen Max Baucus (D-MT) 10/24/07
S 469 introduced by Sens Baucus and Charles Grassley (R-IA) 1/31/07
HR 2419 passed by Senate 12/14/07 |
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IS supported this provision in the Pension Protection Act |
Cause Marketing
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S 2529 would provide greater disclosure of cause marketing arrangements in which for-profit companies donate a portion of purchases to charity, requiring charity approval and disclosure of percentage given to charity |
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Introduced by Sen Menendez (D-NJ) 12/14/07 |
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Artist donations
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S 374, S 548, HR 1524, would allow artists to claim fair market value deductions for works they donate
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HR 1524 introduced by Rep John Lewis (D-GA) on 3/14/07 |
S 374 introduced by Sen Domenici (R-NM) on 1/24/07
S 548 introduced by Sen Patrick Leahy (D-VT) on 2/12/07 |
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Art donations
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HR 3881, Promotion of Artistic Giving Act, would allow donors of fractional gifts of art to complete the gift within their lifetime (instead of 10 years) and modify the valuation rule |
Introduced by Rep. Tom Udall (D-NM) 10/17/07 |
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| Food donations |
S 689/HR 3976, would permanently extend the charitable deduction for contributions of food inventory
Also included in the Senate-amended farm bill HR 2419 |
HR 3976 introduced by Rep. Sander Levin on 10/25/07 |
S 689 introduced by Sen Richard Lugar (R-IN) on 2/27/07 would expand as well as extend the food inventory deduction
HR 2419 passed by Senate 12/14/07 |
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IS supported this provision in the Pension Protection Act |
Volunteer Incentives
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S 403/ HR 1827, would allow volunteers who use their automobiles for charity to exclude from income mileage reimbursements at the same level as business employees (i.e. 40.5 cents per mile)
Similar provision included in Senate-passed farm bill HR 2419
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HR 1827 introduced by Rep Tom Petri (D-WI) on 3/29/07 |
S 403 introduced by Sen Russ Feingold (D-WI) on 1/26/07
HR 2419 passed by Senate 12/14/07 |
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| Nonprofit Services |
HR 211/S 211 would facilitate nationwide availability of 2-1-1 telephone service for information and referral on health and human services, including volunteer services
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HR 211 introduced by Rep Anna Eshoo (D-CA) on 1/4/07 |
S 211 introduced
by Sen Hillary Clinton (D-NY) on 1/9/07 and |
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See United Way website for more information on this initiative.
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Governance
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S 655/HR 1681, a bill to amend the Congressional Charter of The American National Red Cross to modernize its governance structure |
HR 1681 introduced by Rep Tom Lantos (D-CA) on 3/26/07
Passed by the House on 4/17/07 |
S 655 introduced by Sen Charles Grassley (R-IA) on 2/16/07
Passed by the Senate on 4/23/07
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Signed by the President on 5/11/07
Pub Law 110-26 |
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