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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 for four years after the enactment of this bill. 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.
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Filing registrants (16)
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
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - Reinstate the Employee Retention Tax Credit Program for Q4 and extend into 2022
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - Reinstate the Employee Retention Tax Credit Program for Q4 and extend into 2022
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - Reinstate the Employee Retention Tax Credit Program for Q4 and extend into 2022
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Republican |
| IN |
| Terri A. Sewell | Democratic | AL |
2022 · second_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - Reinstate the Employee Retention Tax Credit Program for Q4 and extend into 2022
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · fourth_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - Reinstate the Employee Retention Tax Credit Program for Q4 and extend into 2022
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2021 · second_quarter · Taxation/Internal Revenue Code
Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to stimulus for nonprofit organizations and increasing charitable giving. WORK NOW Act, HR 1987, S 740 Legacy IRA Act, HR 3832, S. 243
Client expense: $660,000 · 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), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office
2021 · third_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Election Commission (FEC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Endowment for the Arts, SENATE, Small Business Administration (SBA), State, Dept of (DOS)
2021 · second_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Election Commission (FEC), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Natl Endowment for the Arts, SENATE, Small Business Administration (SBA), State, Dept of (DOS)
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - Reinstate the Employee Retention Tax Credit Program for Q4 and extend into 2022
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, Natl Endowment for the Arts, SENATE, Small Business Administration (SBA), State, Dept of (DOS)
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - Reinstate the Employee Retention Tax Credit Program for Q4 and extend into 2022
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, Natl Endowment for the Arts, SENATE, Small Business Administration (SBA), State, Dept of (DOS)
2021 · second_quarter · Taxation/Internal Revenue Code
Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to stimulus for nonprofit organizations and increasing charitable giving. WORK NOW Act, HR 1987, S 740 Legacy IRA Act, HR 3832, S. 243
Client expense: $660,000 · 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), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office
2021 · first_quarter · Taxation/Internal Revenue Code
- HR 618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Federal Election Commission (FEC), HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, Small Business Administration (SBA)
- S618, HR 1704: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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: Bureau of Citizenship & Immigration Services (BCIS), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, Natl Foundation on the Arts & Humanities, SENATE, Small Business Administration (SBA)
2020 · fourth_quarter · Taxation/Internal Revenue Code
Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to charitable IRA rollovers, including H.R. 3832 and S. 1257, the Legacy IRA Act. Issues related to economic relief for nonprofit organizations and charitable giving incentives included in H.R. 6408, the Saving the Organizations that Serve (SOS) America Act, H.R.3814, the Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act, S.3747, the WORK NOW Act, S.4032 and H.R.7324, the Universal Giving Pandemic Response Act, charitable giving amendment (S.Amdt. 1566) to the CARES Act, S.4001and S.4209, the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020, H.R. 7066, the Reopening America by Supporting Workers and Businesses Act of 2020, the Help Charities Protect Communities Act (introduction pending), S. 178 (legislative vehicle for the Protect Act), and HR 925, The Heroes Act. Medical expense deduction - lowering the percentage to 7.5%
Client expense: $490,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office
2020 · fourth_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, Natl Foundation on the Arts & Humanities, SENATE, Small Business Administration (SBA)
2020 · fourth_quarter · Taxation/Internal Revenue Code
Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to charitable IRA rollovers, including H.R. 3832 and S. 1257, the Legacy IRA Act. Issues related to economic relief for nonprofit organizations and charitable giving incentives included in H.R. 6408, the Saving the Organizations that Serve (SOS) America Act, H.R.3814, the Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act, S.3747, the WORK NOW Act, S.4032 and H.R.7324, the Universal Giving Pandemic Response Act, charitable giving amendment (S.Amdt. 1566) to the CARES Act, S.4001and S.4209, the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020, H.R. 7066, the Reopening America by Supporting Workers and Businesses Act of 2020, the Help Charities Protect Communities Act (introduction pending), S. 178 (legislative vehicle for the Protect Act), and HR 925, The Heroes Act. Medical expense deduction - lowering the percentage to 7.5%
Client expense: $490,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office
2020 · fourth_quarter · Taxation/Internal Revenue Code
S.1443/H.R.2730 Credit for Caring Act S.110/H.R.2073 Medical Expense Savings Act H.R.2878 Homecare for Seniors Act H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act H.R.6800 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act H.R.5958 Senior Health Planning Account Act H.R.3644 Independence at Home Demonstration Act of 2019 Issues related to strengthening charitable giving incentives including the universal charitable deduction (S. 4032/H.R. 7324) and Legacy IRA Act (S.1327/H.R. 3832) In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.
Client expense: $350,000 · Firm income: Not reported
Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)
2020 · fourth_quarter · Taxation/Internal Revenue Code
HR 1793 - Artist-Museum Partnership Act HR 651, HR 1260, HR 5293, HR 7324, S 4032: universal charitable deduction S 1257 and HR 3832 - Legacy IRA Act HR 748: universal deduction, removal of AGI limit HR 133 universal charitable deduction , removal of AGI limit
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, U.S. Trade Representative (USTR)
H.R. 6408, Save Organizations that Serve (SOS) America Act, in support of increasing the charitable giving incentives; S. 4032/H.R. 7324, Universal Giving Pandemic Response Act , in support of strengthening charitable giving incentives to encourage individuals to help their communities during the COVID-19 pandemic; H.R. 3832, Legacy IRA Act, in support of expanding the IRA Charitable Rollover; In support of payroll tax credits for all nonprofits that purchase cleaning supplies and other PPE equipment; In support of expanding the employee retention tax credit.
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), White House Office
2020 · fourth_quarter · Government Issues
Charitable Giving Tax Deduction Act (H.R.651) Credit for Caring Act of 2019 (S.1443/H.R.2730) Help Charities Protect Communities Act (introduction pending) Legacy IRA Act (H.R. 3832/S.1257) Lessen Impediments from Taxes for Charities Act (LIFT for Charities Act) (S.632) Medical Expense Savings Act (S.110) Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (S 4001 and S 4209) RESTART Act (S. 3814) Save the Organizations that Support (SOS) America Act (HR 6408) To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income (H.R.1545) To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction (H.R.2073) To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities (HR 6408) To include nonprofits in the Main Street Lending Program, and add Federal Reserve to list of agencies lobbied Universal Giving Pandemic Response Act (S 4032/HR 7324) WORK NOW Act (S. 3747) Implementation of: PL 115-97, Sec. 13702 unrelated business taxable income H.R. 8595 - To nullify the effect of Executive Order 13950 relating to combating race and sex stereotyping
Client expense: $125,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), 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, Veterans Affairs, Dept of (VA), White House Office
2020 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1260, H.R. 651, S. 4032, H.R. 133, H.R. 3832, S. 1257
Client expense: $30,000 · Firm income: Not reported
Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office
2020 · fourth_quarter · Budget/Appropriations
Issues related to lung disease treatment, prevention and research; public health; tobacco control and air pollution; Issues related to the Affordable Care Act; Issues related to the President's Budget; Issues related to COVID-19 Response; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; HR 6408 To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; S. 1257 Legacy IRA Act; H.R. 3832- Legacy IRA Act; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021;HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021;HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021;HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; HR 6800 HEROES Act; H.R.8406 The Heroes Act; H.R.925 The Heroes Act; S.4557 COVER Act; S.4740 A bill to support public health infrastructure; Senate Labor HHS Appropriations bill; Senate Interior, Environment and Related Agencies Appropriations bill; Senate Defense Appropriations bill; Senate Transportation, Housing and Urban Development and Related Agencies Appropriations bill; Senate Agriculture, Rural Development, FDA, and Related Agencies Appropriations bill; H.R.133 Consolidated Appropriations Act, 2021; H.J.Res.110 - Extension of Continuing Appropriations Act, 2021
Client expense: $40,000 · Firm income: Not reported
Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office
2020 · fourth_quarter · Health Issues
H.R. 985, Fair Access for Safe and Timely Generics Act of 2019 (FAST Generics Act), support passage. H.R. 2035/S. 995, Lifespan Respite Care Reauthorization Act, support reauthorization H.R. 3208/ S.1755 - Real Emergency Access for Aging and Disability Inclusion for Disasters Act, support passage H.R. 2781 - Empower for Health Act of 2019, support passage H.R. 2296/S.1391 - FAIR Drug Pricing Act of 2019, support passage H.R. 3630 - No Surprises Act, support passage H.R. 1010, To provide that the rule entitled Short-Term, Limited Duration Insurance shall have no force or effect, support passage. H.R. 986, The Protecting Americans with Preexisting Conditions Act of 2019, support passage. H.R.1386, Expand Navigators Resources for Outreach, Learning, and Longevity (ENROLL) Act of 2019, support passage. H.R. 2408, the Ensuring Access to Quality Complex Rehabilitation technology Act, support passage. H.R 3 - Lower Drug Costs Now Act of 2019, support passage H.R. 19 - Lower Costs, More Cures Act of 2019, support passage H.R. 2387, the Stop The Overuse of Petitions and Get Affordable Medicines to Enter Soon (STOP GAMES) Act of 2019, support passage H.R. 6417, Protecting Cures Act of 2020, support passage H.R. 5800, Ban Surprise Billing Act, support passage H.R. 1595, Secure and Fair Enforcement Banking Act (SAFE Banking Act), support passage S. 1935, Family Coverage Act, support passage. S.1556, No Junk Plans Act, support passage. S.475, Reducing Existing Costs Associated with Pharmaceuticals for Seniors Act of 2019 (RX Cap Act), support passage S. 637, Combatting Unreasonable Rises and Excessively High Drug Prices Act (CURE High Drug Prices Act), support passage S.366, Forcing Limits on Abusive and Tumultuous Prices (FLAT Prices) Act, support passage S. 63, Preserve Access to Affordable Generics and Biosimilars Act, support passage S. 659, Biologic Patent Transparency Act, support passage S.1895 - Lower Health Care Costs Act, support passage S. 2543 - Prescription Drug Price Reduction Act of 2019 - support passage S. 1801, Low Cost Generics Act of 2019, support passage H.R. 1425 Patient Protection and Affordable Care Enhancement Act, support H.R. 6514, Worker Health Coverage Protection Act, Support H.R. 3832, S. 1257, Legacy IRA Act, Support H.R. 6408 - Save the Organizations that Serve America Act S.3544/H.R.6305 - Coronavirus Relief for Seniors and People with Disabilities Act of 2020, support S. 3815, RESTART Act, Oppose S. 3833/H.R. 7010/H.R.6886, Paycheck Protection Program Flexibility Act of 2020, Support S. 4032/H.R. 7324, Universal Giving Pandemic Response Act. Support passage H.R. 6892-Help Charities Protect Communities Act, Support - S.Amdt. 1566 to the CARES Act, Charitable Giving oAmendment Increases the $300 limit on the charitable giving deduction to one-third of the standard deduction ($4,000 for an individual filer/$8,000 for married joint filers) for the remainder of 2020. Support. H.R. 7663-Protecting Access to Post-COVID-19 Telehealth Act, support passage H.R. 6644/S. 3741 - Health Care At Home Act, support passage H.R. 7391- the Protect Telehealth Access Act, support passage S. 3998- the Enhancing Preparedness Through Telehealth Act, support passage
Client expense: $48,803 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 6800, The HEROES Act, as it relates to the establishment of a universal charitable deduction open to all taxpayers. H.R. 651, Charitable Giving Tax Deduction Act; H.R. 1260, to amend the Internal Revenue Code to extend the charitable deduction to all taxpayers, regardless of whether the taxpayer itemizes deductions, in order to encourage and increase charitable giving; H.R. 5293, The Universal Charitable Giving Act. S. 4032, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions; H.R. 7324, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions. H.R. 6800, The HEROES Act, as it relates to the expansion of the existing IRA Charitable Rollover lowering the age of eligibility from 70 1/2 to 65. S. 1257, the Legacy IRA Act; H.R. 3832, the Legacy IRA Act. S.178, as it relates to amending the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions
Client expense: $20,000 · Firm income: Not reported
Government targets: Administration for Children & Families (ACF), HOUSE OF REPRESENTATIVES, SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to charitable IRA rollovers, including H.R. 3832 and S. 1257, the Legacy IRA Act. Issues related to economic relief for nonprofit organizations and charitable giving incentives included in H.R. 6408, the Saving the Organizations that Serve (SOS) America Act, H.R.3814, the Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act, S.3747, the WORK NOW Act, S.4032 and H.R.7324, the Universal Giving Pandemic Response Act, charitable giving amendment (S.Amdt. 1566) to the CARES Act, S.4001and S.4209, the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020, H.R. 7066, the Reopening America by Supporting Workers and Businesses Act of 2020, the Help Charities Protect Communities Act (introduction pending), S. 178 (legislative vehicle for the Protect Act), and HR 925, The Heroes Act. Medical expense deduction - lowering the percentage to 7.5%
Client expense: $490,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office
2020 · fourth_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651)/Universal Charitable Giving Act (5293) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (H.R. 3832/S. 1257), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities. The Heroes Act (H.R. 6800), Heals Act (S. 178), Heroes Act 2.0 (H.R. 8406), CALMER Act (H.R. 8430), Emergency Coronvirus Relief Act, H.R. 133 provisions to increase charitable giving (and S. 4032/H.R. 7324) and include nonprofits, including museums, in SBA and other loan and loan forgiveness programs. Supporting Paycheck Protection Flexibility Act (H.R. 7010) plus S. 4116 PPP application extension. Supporting Protecting Nonprofits from Catastrophic Cash Flow Strain Act (S.4209).
Client expense: $32,073 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Aeronautics & Space Administration (NASA), Natl Endowment for the Arts, Natl Endowment for the Humanities, Natl Institutes of Health (NIH), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Natl Science Foundation (NSF), SENATE, Smithsonian Institution, State, Dept of (DOS)
2020 · fourth_quarter · Taxation/Internal Revenue Code
S. 4032/H.R. 7324 - Universal Giving Pandemic Response Act - allows non-itemizing taxpayers to deduct charitable gifts up to 1/3 of the standard deduction through 2020 (roughly $4K indivs/$8K couples). Also allows taxpayers to deduct charitable gifts made between Jan. 1, 2020 and July 15, 2020 on their 2019 tax returns. H.R. 651 Charitable Giving Tax Deduction Act - expands the charitable deduction to non-itemizing taxpayers H.R. 1260 - expands the charitable deduction to non-itemizing taxpayers Universal Charitable Giving Act (H.R. 5392)- expands the charitable deduction to non-itemizing taxpayers Don't Tax Higher Education (H.R. 4438) - repeals excise tax on net investment income at certain private colleges and universities. H.R. 3832 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. S.1257 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. H.R. 133 Consolidated Appropriations Act, 2021 - advocated for expanded and extended universal charitable deduction for inclusion in the Act during House and Senate consideration.
Client expense: $20,000 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
- HR 6408: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities - H.R. 1260, H.R. 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S 4032 / HR 7324: Universal Giving Pandemic Response Act - H.R. 6776: JOBS Credit Act of 2020 - S. 1257/H.R. 3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2020 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to strengthening charitable giving incentives: the universal charitable deduction (S. 4032/H.R. 7324) included in the Consolidated Appropriations Act (H.R. 133, now PL 116-260) and Legacy IRA Act (S. 1327/H.R. 3832)included in the Securing a Strong Retirement Act (H.R. 8696)
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to strengthening charitable giving incentives including Legacy IRA Act (S. 1257/H.R. 3832) which was included in H.R. 8696, Securing a Strong Retirement Act, and universal charitable deduction (S. 4032/H.R. 7324); and nonprofit relief provisions included in the Consolidated Appropriations Act, 2021 (HR 133, now PL 116-260) and mission-based issues, particularly H.R. 8595 - To nullify the effect of Executive Order 13950 relating to combating race and sex stereotyping.
Client expense: Not reported · Firm income: $20,000
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law. H.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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: HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - S. 1257 / H.R.3832 Legacy IRA Act: 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). - 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)
2020 · third_quarter · Taxation/Internal Revenue Code
HR 1793 - Artist-Museum Partnership Act HR 651, HR 1260, HR 5293, HR 7324, S 4032: above-the-line (universal)charitable deduction S 1257 and HR 3832 - Legacy IRA Act HR 748: universal deduction, removal of AGI limit
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, U.S. Trade Representative (USTR)
2020 · third_quarter · Taxation/Internal Revenue Code
S.1443/H.R.2730 Credit for Caring Act S.110/H.R.2073 Medical Expense Savings Act H.R.2878 Homecare for Seniors Act H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act H.R.6800 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act H.R.5958 Senior Health Planning Account Act H.R.3644 Independence at Home Demonstration Act of 2019 Issues related to strengthening charitable giving incentives including the universal charitable deduction (S. 4032/H.R. 7324) and Legacy IRA Act (S.1327/H.R. 3832) In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.
Client expense: $360,000 · Firm income: Not reported
Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)
2020 · third_quarter · Taxation/Internal Revenue Code
H.R. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law. H.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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: HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Government Issues
Charitable Giving Tax Deduction Act (H.R.651) Credit for Caring Act of 2019 (S.1443/H.R.2730) Help Charities Protect Communities Act (introduction pending) Legacy IRA Act (H.R. 3832/S.1257) Lessen Impediments from Taxes for Charities Act (LIFT for Charities Act) (S.632) Medical Expense Savings Act (S.110) Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (S 4001 and S 4209) RESTART Act (S. 3814) Save the Organizations that Support (SOS) America Act (HR 6408) To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income (H.R.1545) To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction (H.R.2073) To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities (HR 6408) To include nonprofits in the Main Street Lending Program, and add Federal Reserve to list of agencies lobbied Universal Giving Pandemic Response Act (S 4032/HR 7324) WORK NOW Act (S. 3747) Implementation of: PL 115-97, Sec. 13702 unrelated business taxable income
Client expense: $170,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), 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, Veterans Affairs, Dept of (VA), White House Office
2020 · third_quarter · Budget/Appropriations
Issues related to lung disease treatment, prevention and research; public health; tobacco control and air pollution; Issues related to the Affordable Care Act; Issues related to the President's Budget; Issues related to COVID-19 Response; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; HR 6408 To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; S. 1257 Legacy IRA Act; H.R. 3832- Legacy IRA Act; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021;HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021;HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021;HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; HR 6800 HEROES Act; H.R.8406 The Heroes Act; H.R.925 The Heroes Act; S.4557 COVER Act; S.4740 A bill to support public health infrastructure.
Client expense: $40,000 · Firm income: Not reported
Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office
2020 · third_quarter · Taxation/Internal Revenue Code
Issues related to strengthening charitable giving incentives including the universal charitable deduction (S. 4032/H.R. 7324) and Legacy IRA Act (S. 1327/H.R. 3832)
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
Issues related to strengthening charitable giving incentives including Legacy IRA Act (S. 1257/H.R. 3832) and universal charitable deduction (S. 4032/H.R. 7324); temporary credits to help offset increased costs of cleaning and disinfection supplies needed to combat COVID as stay-at-home restrictions are lifted; and RESTART Act (S. 3814)
Client expense: Not reported · Firm income: $20,000
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to charitable IRA rollovers, including H.R. 3832 and S. 1257, the Legacy IRA Act. Issues related to economic relief for nonprofit organizations and charitable giving incentives included in H.R. 6408, the Saving the Organizations that Serve (SOS) America Act, H.R.3814, the Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act, S.3747, the WORK NOW Act, S.4032 and H.R.7324, the Universal Giving Pandemic Response Act, charitable giving amendment (S.Amdt. 1566) to the CARES Act, S.4001and S.4209, the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020, H.R. 7066, the Reopening America by Supporting Workers and Businesses Act of 2020, the Help Charities Protect Communities Act (introduction pending), S. 178 (legislative vehicle for the Protect Act), and HR 925, The Heroes Act. Regulations on health care sharing ministries and direct primary care arrangements
Client expense: $815,440 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office
2020 · third_quarter · Taxation/Internal Revenue Code
S. 4032/H.R. 7324 - Universal Giving Pandemic Response Act - allows non-itemizing taxpayers to deduct charitable gifts up to 1/3 of the standard deduction through 2020 (roughly $4K indivs/$8K couples). Also allows taxpayers to deduct charitable gifts made between Jan. 1, 2020 and July 15, 2020 on their 2019 tax returns. H.R. 651 Charitable Giving Tax Deduction Act - expands the charitable deduction to non-itemizing taxpayers H.R. 1260 - expands the charitable deduction to non-itemizing taxpayers Universal Charitable Giving Act (H.R. 5392)- expands the charitable deduction to non-itemizing taxpayers Don't Tax Higher Education (H.R. 4438) - repeals excise tax on net investment income at certain private colleges and universities. H.R. 3832 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. S.1257 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. H.R. 6800 - HEROES Act - advocated for expanded above-the-line, universal charitable deduction for inclusion in the Act during House consideration. Senate HEALs Act - advocated for expanded above-the-line, universal charitable deduction for inclusion in the Act during Senate consideration. S. 178 - Delivering Immediate Relief to America's Families, Schools and Small Businesses Act - advocated for expanded above-the-line, universal charitable deduction for inclusion in the Act during Senate consideration.
Client expense: $20,000 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
- HR 6408: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities - H.R. 1260, H.R. 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S 4032 / HR 7324: Universal Giving Pandemic Response Act - H.R. 6776: JOBS Credit Act of 2020 - S. 1257/H.R. 3832 Legacy IRA Act: 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). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2020 · third_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651)/Universal Charitable Giving Act (5293) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (H.R. 3832/S. 1257), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities. The Heroes Act (H.R. 6800), Heals Act (S. 178), Heroes Act 2.0 (H.R. 8406), CALMER Act (H.R. 8430) provisions to increase charitable giving (and S. 4032/H.R. 7324) and include nonprofits, including museums, in SBA and other loan and loan forgiveness programs. Supporting Paycheck Protection Flexibility Act (H.R. 7010) plus S. 4116 PPP application extension. Supporting Protecting Nonprofits from Catastrophic Cash Flow Strain Act (S.4209).
Client expense: $29,041 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Aeronautics & Space Administration (NASA), Natl Endowment for the Arts, Natl Endowment for the Humanities, Natl Institutes of Health (NIH), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Natl Science Foundation (NSF), SENATE, Smithsonian Institution, State, Dept of (DOS)