Charitable Giving Extension Act

Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: Capital loss rule temporary relief; STOLI; Benefits of current tax treatment for life insurance and retirement products. (not yet in legislative form) Obama Administration's proposals on COLI and SA DRD (not yet in legislative form) H Con Res 25 Establishing the budget of the United States Government-Sets forth the congressional budget for FY2014, including FY2014-FY2023 for -tax treatment of life insurance products The Good Samaritan Tax Incentive - "Good Samaritan Hunger Relief Tax Incentive Extension Act" Proposal to amend the Internal revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory (not in bill form) Con. Res. 12-"Concurrent rersolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement"-Exprersses sense of the Congress regarding tax incentives for retirement savings S Con Res 8 Establishing the budget of the United States Government-Sets forth the congressional budget for FY2014, including FY2014-FY2023 for -taxtreatment of life insurance products Congressional activity surrounding the Administration's FY2015 budget HR 2241-"Disaster Savings aand Resilient Construction Act of 2013" provides a tax credit to homeowners and building owners who use resilient construction techniques when building and renovation home and commercial structures in federally declared disaster areas Efforts to reform the tax code in both the House (Ways and Means Committee) and Senate (Finance Committee) H J Res 59-"Bipartisan Budget Agreement"-Provisions Relating to Death Master File (DMF) and PBGC Premium Increase "The Tax Reform Act of 2014"-provisions relating to the tax treatment of insurance companies and products HR 2054-Non-Taxed Reinsurance Premiums Paid to Affiliates S 2260- Expiring Provisions Improvement Act, Reform, and Efficiency (EXPIRE) Act of 2014-Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and energy sector HR 4438- American Research and Competitiveness Act of 2014-to amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit HR 4619-Permanent IRA Charitable Contribution Act of 2104-Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual accounts (IRAs) for charitable purposes HR 3134-Charitable Giving Extension Act-Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, to treat such contribution as made in such taxable year Comp Tax Reform Discussion Draft HR 647/S 313-"ABLE ACT of 2013" - would create a tax-free savings account for people with disabilities

Client expense: $1,000,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Emergency Management Agency (FEMA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Copyright Office, U.S. Postal Service (USPS)

S.2260, EXPIRE Act H.R. 2807, Conservation Easement Incentive Act of 2014 H.R. 4619, Permanent IRA Charitable Contribution Act of 2014 H.R. 4719, America Gives More Act of 2014 H.R. 3134, Charitable Giving Extension Act H.R. 4691, Private Foundation Excise Tax Simplification Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 4438, American Research and Competitiveness Act of 2014

Client expense: $900,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Protection of tax incentives for charitable donations. H.R. 3134, the Charitable Giving Extension Act S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes. House Ways and Means International Tax Reform Discussion Draft: including proposals for charitable deduction and UBIT. H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. IRS Notice of Proposed Rulemaking on what constitutes candidate related political activity for 501c4 social welfare organizations.

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

S. 2260, EXPIRE Act H.R. 2807, Conservation Easement Incentive Act of 2014 H.R. 4619, Permanent IRA Charitable Contribution Act of 2014 H.R. 4719, America Gives More Act of 2014 H.R. 3134, Charitable Giving Extension Act H.R. 4691, Private Foundation Excise Tax Simplification Act of 2014 H.R. 4718, To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation H.R. 4438, American Research and Competitiveness Act of 2014

Client expense: $900,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

- Protection of tax incentives for charitable donations - H.R. 3134, the Charitable Giving Extension Act - S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes - House Ways and Means International Tax Reform Discussion Draft: including proposals for charitable deduction and UBIT - H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - IRS Notice of Proposed Rulemaking on what constitutes candidate related political activity for 501c4 social welfare organizations.

Client expense: $20,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Endowment for the Arts, SENATE, State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), White House Office

Protection of tax incentives for charitable donations H.R. 3134, the Charitable Giving Extension Act S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposesHouse Ways and Means International Tax Reform Discussion Draft: including proposals for charitable deduction and UBIT H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. IRS Notice of Proposed Rulemaking on what constitutes candidate related political activity for 501c5 social welfare organizations.

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

Charitable giving tax deduction Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, provisions regarding charitable giving tax deduction Tax Reform Act of 2014, provisions regarding charitable giving tax deduction H.R. 3134 (Charitable Giving Extension Act), entire bill

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES

Lobbying Congress on proposals related to both corporate and product taxation. Specifically, proposals regarding: Capital loss rule temporary relief; STOLI; Benefits of current tax treatment for life insurance and retirement products. (not yet in legislative form) Obama Administration's proposals on COLI and SA DRD (not yet in legislative form)H Con Res 25 Establishing the budget of the United States Government - Sets forth the congressional budget for FY2014, including FY2014-FY2023 for - tax treatment of life insurance products The Good Samaritan Tax Incentive - "Good Samaritan Hunger Relief Tax Incentive Extension Act" Proposal to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory (not in bill form) S. Con. Res. 12 - "Concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement"- Expresses sense of the Congress regarding tax incentives for retirement savings S Con Res 8 Establishing the budget of the United States Government - Sets forth the congressional budget for FY2014, including FY2014-FY2023 for - tax treatment of life insurance products Congressional activity surrounding the Administration's FY2015 budget Efforts to reform the tax code in both the House (Ways and Means Committee) and Senate (Finance Committee) HR 2241- "Disaster Savings and Resilient Construction Act of 2013" Provides a tax credit to homeowners and building owners who use resilient construction techniques when building and renovating home and commercial structures in federally declared disaster areas H J Res 59 - "Bipartisan Budget Agreement"-Provisions Relating to Death Master File (DMF) and PBGC Premium Increase "The Tax Reform Act of 2014"-provisions relating to the tax treatment of insurance companies and products HR 2054-Non-Taxed Reinsurance Premiums Paid to Affiliates S 2260 - Expiring Provisions Improvement, Reform, and Efficiency (EXPIRE) Act of 2014-Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and energy sector HR 4438 - American Research and Competitiveness Act of 2014-to amend the Internal Revenue Code of 1986 to simplfy and make permanent the research credit HR 4619 - Permanent IRA Charitable Contribution Act of 2014-Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts (IRAs) for charitable purposes. HR 3134 - Charitable Giving Extension Act-Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, but not later than the due date of such taxpayer's tax return for that taxable year, to treat such contribution as made in such taxable year

Protection of tax incentives for charitable donations H.R. 3134, the Charitable Giving Extension Act S. 1772, Public Good IRA Charitable Rollover Act of 2013: Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts fro charitable purposes.House Ways and Means International Tax Reform Discussion Draft by Chairman Camp, including proposals for charitable deduction and UBIT H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, or scholarly compositions created by the donor IRS Notice of Proposed Rulemaking on what constitutes related political activity for 501c4 social welfare organizations

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

Protection of tax incentives for charitable donations H.R. 3134, the Charitable Giving Extension Act S. 1772, Public Good IRA Charitable Rollover Act of 2013: Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts fro charitable purposes.House Ways and Means International Tax Reform Discussion Draft by Chairman Camp, including proposals for charitable deduction and UBIT H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, or scholarly compositions created by the donor IRS Notice of Proposed Rulemaking on what constitutes related political activity for 501c4 social welfare organizations

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

- Protection of tax incentives for charitable donations - H.R. 3134, the Charitable Giving Extension Act - S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes - House Ways and Means International Tax Reform Discussion Draft: including proposals for charitable deduction and UBIT - H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - IRS Notice of Proposed Rulemaking on what constitutes candidate related political activity for 501c4 social welfare organizations.

Client expense: $20,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Endowment for the Arts, SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS), White House Office

Protection of tax incentives for charitable donations H.R. 3134, the Charitable Giving Extension Act S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes.H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), White House Office

Protection of tax incentives for charitable donations H.R. 3134, the Charitable Giving Extension Act S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA Charitable Rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes.H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

Client expense: Not reported · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, State, Dept of (DOS), White House Office

Charitable giving tax deduction H.R. 3134 (Charitable Giving Extension Act) (entire bill)

Client expense: Not reported · Firm income: Not reported

Government targets: SENATE

- Protection of tax incentives for charitable donations - H.R. 3134, the Charitable Giving Extension Act - S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes - H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

Client expense: $20,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Aviation Administration (FAA), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, State, Dept of (DOS), U.S. Fish & Wildlife Service (USFWS), White House Office

Charitable giving tax deduction H.R. 3134 (Charitable Giving Extension Act), entire bill

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES