Legislative Progress
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Legacy IRA Act This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity until December 31, 2021. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. A distribution to a split-interest entity may only be treated as a qualified charitable distribution if: (1) no person holds an income interest in the entity other than the individual for whose benefit the account is maintained, the spouse of such individual, or both; and (2) the income interest in the entity is nonassignable. The bill limits the exclusion annually to: $100,000 for distributions to charitable organizations, and $400,000 for distributions to split-interest entities. Tax-free distributions to a split-interest entity may be made when the account beneficiary attains age 65. (Under current law, the beneficiary must attain the age of 70-1/2 for IRA distributions to a charitable organization.)
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (11)
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2019 · second_quarter · Taxation/Internal Revenue Code
H.R. 651 Charitable Giving Tax Deduction Act H.R. 1260 Universal Charitable Giving Act (S. 2123/H.R. 3988 - 115th) Legacy IRA Act (H.R. 1337 - 115th) Tax Cuts and Jobs Act (H.R. 1 - 115th) Don't Tax Higher Education (H.R. 5220 - 115th) S.1732 College Admissions Fairness Act S.1257 Legacy IRA Act
Client expense: $10,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · first_quarter · Taxation/Internal Revenue Code
H.R. 651 Charitable Giving Tax Deduction Act H.R. 1260 Universal Charitable Giving Act (S. 2123/H.R. 3988 - 115th) IRA Charitable Rollover - Legacy IRA Act (H.R. 1337 - 115th) Tax Cuts and Jobs Act (H.R. 1 - 115th) Don't Tax Higher Education (H.R. 5220 - 115th Proposal to eliminate the charitable deduction for certain gifts to colleges and universities
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
HR 3988/S 2123 - Universal Charitable Giving Act, and HR 5771 - Charitable Giving Tax Deduction Act, to allow non-itemizers a deduction for giving to charity HR 1830/S 1174 - Artist-Museum Partnership Act, to allow artists a deduction for giving their own work HR 1337 - Legacy IRA Act - to allow an IRA rollover for gifts to planned giving accounts HR 6037 - Nonprofits Support Act - to repeal UBIT provisions of tax reform act HR 5220 - Don't Tax Higher Education Act - to repeal tax on private college endowments.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Government Issues
Regulatory Accountability Act of 2017(H.R.5) Legacy IRA Act(H.R. 1337) Charitable Giving Tax Deduction Act (H.R. 5771) The Universal Charitable Giving Act(H.R. 3988)
Client expense: $168,587 · Firm income: Not reported
Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Education, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 88: Support repeal of Unrelated Business Income Tax on parking and commuting benefits, and also support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - S. 3332: Support repeal of Unrelated Business Income Tax on parking and commuting benefits - H.R. 5771 Charitable Giving Tax Deduction Act: establishes the charitable deduction as an above the line deduction without a cap. - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
| Republican |
| IA |
| Earl Blumenauer | Democratic | OR |
| Elise M. Stefanik | Republican | NY |
| Erik Paulsen | Republican | MN |
| Kristi L. Noem | Republican | SD |
| Mike Kelly | Republican | PA |
| Patrick J. Tiberi | Republican | OH |
| Pete Sessions | Republican | TX |
| Peter J. Roskam | Republican | IL |
| Randy Hultgren | Republican | IL |
| Susan W. Brooks | Republican | IN |
| Tom Cole | Republican | OK |
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 88: Support repeal of Unrelated Business Income Tax on parking and commuting benefits, and also support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - S. 3332: Support repeal of Unrelated Business Income Tax on parking and commuting benefits - H.R. 5771 Charitable Giving Tax Deduction Act: establishes the charitable deduction as an above the line deduction without a cap. - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · fourth_quarter · Taxation/Internal Revenue Code
In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (as seen in H.R. 1830/S. 1174, The Artist-Museum Partnership Act of 2017). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 3988/S.2123), the Legacy IRA Act (H.R. 1337),and the Charitable Giving Tax Deduction Act (H.R. 5771).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
Expanding the availability of the charitable deduction for non-itemizers respecting H.R. 3988, S. 2123 and H.R. 5771, The Charitable Giving Tax Deduction Act. H.R. 1337, Legacy IRA Act respecting charitable giving and life income planning, and H.R. 6760, the Protecting Family and Small Business Tax Cuts Act of 2018 respecting the medical expense deduction
Client expense: $1,610,710 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
HR 1337, increasing charitable giving via IRA.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 88: Support repeal of Unrelated Business Income Tax on parking and commuting benefits, and also support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - S. 3332: Support repeal of Unrelated Business Income Tax on parking and commuting benefits - H.R. 5771 Charitable Giving Tax Deduction Act: establishes the charitable deduction as an above the line deduction without a cap. - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $10,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1, Tax Cuts and Jobs Act; Johnson Amendment; Charitable tax and donor advised fund issues; IRA Charitable Rollover; Universal Charitable Giving Act (H.R. 3988/S. 2123); Retirement Enhancement and Savings Act (H.R. 5282/S. 2526); The Legacy IRA Act (H.R. 1337); and the LIFT for Charities Act (S. 3332/H.R. 6460).
Client expense: $192,770 · Firm income: Not reported
Government targets: Administration for Children & Families (ACF), Administration on Aging, Education, Dept of, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office
2018 · third_quarter · Taxation/Internal Revenue Code
HR 3988/S 2123 - Universal Charitable Giving Act, and HR 5771 - Charitable Giving Tax Deduction Act, to allow non-itemizes a deduction for giving HR 1830/S 1174 - Artist-Museum Partnership Act, to allow artists a deduction for giving their own work HR 1337 - Legacy IRA Act - to allow an IRA rollover for gifts to planned giving accounts HR 6037 - Nonprofits Support Act - to repeal UBIT provisions of tax reform act HR 5220 - Don't Tax Higher Education Act - to repeal tax on private college endowments.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2018 · third_quarter · Taxation/Internal Revenue Code
Expanding the availability of the charitable deduction for non-itemizers respecting H.R. 3988, S. 2123 and H.R. 5771, The Charitable Giving Tax Deduction Act. H.R. 1337, Legacy IRA Act respecting charitable giving and life income planning, and H.R. 6760, the Protecting Family and Small Business Tax Cuts Act of 2018 respecting the medical expense deduction
Client expense: $1,230,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
2018 · third_quarter · Government Issues
Regulatory Accountability Act of 2017(H.R.5) Legacy IRA Act(H.R. 1337) Charitable Giving Tax Deduction Act (H.R. 5771) The Universal Charitable Giving Act(H.R. 3988)
Client expense: $110,535 · Firm income: Not reported
Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Education, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · third_quarter · Taxation/Internal Revenue Code
In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (as seen in H.R. 1830/S. 1174, The Artist-Museum Partnership Act of 2017). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 3988/S.2123), the Legacy IRA Act (H.R. 1337),and the Charitable Giving Tax Deduction Act (H.R. 5771).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
HR 1337, increasing charitable giving via IRA.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · third_quarter · Taxation/Internal Revenue Code
H.R. 1, Tax Cuts and Jobs Act; Johnson Amendment; Charitable tax and donor advised fund issues; IRA Charitable Rollover; Universal Charitable Giving Act (H.R. 3988/S. 2123); Retirement Enhancement and Savings Act (H.R. 5282/S. 2526); The Legacy IRA Act (H.R. 1337); and the LIFT for Charities Act (S. 3332/H.R. 6460).
Client expense: $203,078 · Firm income: Not reported
Government targets: Administration for Children & Families (ACF), Administration on Aging, Education, Dept of, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
HR 3988/S 2123 - Universal Charitable Giving Act HR 1830/S 1174 - Artist-Museum Partnership Act HR 1337 - Legacy IRA Act HR 5771 - Charitable Giving Tax Deduction Act
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · second_quarter · Taxation/Internal Revenue Code
In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (as seen in H.R. 1830/S. 1174, The Artist-Museum Partnership Act of 2017). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 3988/S.2123), the Legacy IRA Act (H.R. 1337),and the Charitable Giving Tax Deduction Act (H.R. 5771).
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2018 · second_quarter · Taxation/Internal Revenue Code
Expanding the availability of the charitable deduction for non-itemizers respecting H.R. 3988 and, S. 2123. and H.R. 5771, The Charitable Giving Tax Deduction Act. H.R. 1337, Legacy IRA Act respecting charitable giving and life income planning.
Client expense: $900,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · second_quarter · Government Issues
Regulatory Accountability Act of 2017(H.R.5) Legacy IRA Act(H.R. 1337) Charitable Giving Tax Deduction Act (H.R. 5771) The Universal Charitable Giving Act(H.R. 3988)
Client expense: $102,265 · Firm income: Not reported
Government targets: Agency for Healthcare Research & Quality (AHRQ), Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Education, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
H.R.3988-Universal Charitable Giving Deduction Act H.R.5771/S.2123-Charitable Giving Tax Deduction Act H.R. 1337-Legacy IRA Act Public Law 115-97- Individual Tax Reform and Alternative Minimum Tax, provisions relating to unrelated business income tax
Client expense: $46,182 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of