Public Good IRA Rollover Act of 2013

S. 1772: The Public Good IRA Rollover Act

Client expense: Not reported · Firm income: $120,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1772: The Public Good IRA Rollover Act

Client expense: Not reported · Firm income: $120,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1772, Public Good IRA Rollover Act Tax treatment of nonprofit organizations Charitable tax donations Pension policy and funding issues

Client expense: $60,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Internal Revenue Service (IRS), Natl Institutes of Health (NIH), SENATE, Treasury, Dept of, U.S. Postal Service (USPS)

H.R.1479: To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes. Tax Reform Act of 2014--discussion draft. H.R.5771 - To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections. H.R.5806 - Supporting America's Charities Act. Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes.

Client expense: $25,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

S 1772, Public Good Rollover Act. Tax treatment of nonprofit organizations. Charitable tax deductions. Pension policy and funding issues.

Client expense: $54,373 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Internal Revenue Service (IRS), Natl Institutes of Health (NIH), SENATE, Treasury, Dept of, U.S. Postal Service (USPS)

H.R. 647 - Achieving a Better Life Experience (ABLE) Act; entire bill H.R. 837 - Savings for American Families' Future Act of 2013; entire bill H.R. 2117 - the Retirement Plan Simplification and Enhancement Act; entire bill H.R. 2171 - The Lifetime Income Disclosure Act; entire bill H.R. 4619 - Permanent IRA Charitable Contribution Act of 2014; entire bill H.R.5021 - Highway and Transportation Funding Act of 2014; provisions relating to IRAs H.R. 5875 - Small Businesses Add Value for Employees (SAVE) Act of 2014; entire bill S. 313 - Achieving a Better Life Experience (ABLE) Act; entire bill S. 606 - Shrinking Emergency Account Losses (SEAL) Act; entire bill S. 1145 - Lifetime Income Disclosure Act; entire bill S. 1270 - SAFE Retirement Act of 2013; entire bill S. 1772 - Public Good IRA Roll-over Act of 2013; entire bill S. 1970 - Retirement Security Act; entire bill S. 1979 - Universal, Secure, and Adaptable (USA) Retirement Funds Act; entire bill S. 2260 - EXPIRE Act of 2014; provisions relating to extension of qualified charitable distributions from retirement accounts Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to inherited IRAs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use of retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $1,500,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1772: The Public Good IRA Rollover Act.

Client expense: $820,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE

Proposals limiting the deductibility of charitable giving and gifts, including Representative Camps Tax Reform Discussion Draft. Public Good IRA Rollover Act (S.1772) and H.R. 5806, to expand & make permanent tax-free taxpayer donations and contributions from IRAs to charities. H.R. 4719 IRA Rollover & Tax Extenders. Preservation of the Historic Rehabilitation Tax Credit. Artist-Museum Partnership Act (H.R. 2482) to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor.

Client expense: $11,357 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), 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, State, Dept of (DOS)

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); Chattahoochee-Oconee National Forest Land Adjustment Act of 2014 (S. 2604); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885); Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); Tax Increase Prevention Act of 2014 (H.R. 5771)(tax extenders package for 2014); Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package); and Supporting Americas Charities Act (H.R.5806) Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 (H.R.3979)(public lands package)

Client expense: $49,795 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Indian Affairs (BIA), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

S.1772: The Public Good IRA Rollover Act.

Client expense: Not reported · Firm income: $120,000

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

- Protection of tax incentives for charitable donations - H.R. 4719 (America Gives More Act) - - S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes - House Ways and Means International Tax Reform Discussion Draft: including proposals for tax incentives for charitable donations and Unrelated Business Income Tax (UBIT) policies - H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

Client expense: Not reported · Firm income: Not reported

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

- Protection of tax incentives for charitable donations - H.R. 4719 (America Gives More Act) - S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes - House Ways and Means International Tax Reform Discussion Draft: including proposals for tax incentives for charitable donations and Unrelated Business Income Tax (UBIT) policies - H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

Client expense: Not reported · Firm income: Not reported

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

Proposals limiting the deductibility of charitable giving and gifts, including Representative Camps Tax Reform Discussion Draft. Public Good IRA Rollover Act (S.1772) to expand and make permanent tax-free taxpayer donations and contributions from IRAs to charities. H.R. 4719 IRA Rollover & Tax Extenders. Preservation of the Historic Rehabilitation Tax Credit. Artist-Museum Partnership Act (H.R. 2482) to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor.

Client expense: $15,728 · 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, State, Dept of (DOS)

H.R. 647 Achieving a Better Life Experience (ABLE) Act; entire bill H.R. 837 Savings for American Families' Future Act of 2013; entire bill H.R. 2117 the Retirement Plan Simplification and Enhancement Act; entire billH.R. 2171 The Lifetime Income Disclosure Act; entire bill H.R. 4619 Permanent IRA Charitable Contribution Act of 2014; entire bill H.R.5021 Highway and Transportation Funding Act of 2014; provisions relating to IRAs S. 313 Achieving a Better Life Experience (ABLE) Act; entire bill S. 606 - SEAL Act; entire bill S. 1145 Lifetime Income Disclosure Act; entire bill S. 1270 SAFE Retirement Act of 2013; entire bill S. 1772 Public Good IRA Roll-over Act of 2013; entire bill S. 1970 Retirement Security Act; entire bill S. 1979 Universal, Secure, and Adaptable (USA) Retirement Funds Act; entire bill S. 2260 EXPIRE Act of 2014; provisions relating to extension of qualified charitable distributions from retirement accounts Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to inherited IRAs Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use or retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $580,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable Rollover H.R. 647/S. 313 - Achieving a Better Life Experience (ABLE) Act H.R. 4619 - Permanent IRA Charitable Contribution Act S. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft H.R. 4719 - The America Gives More Act

Client expense: $60,900 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable Rollover H.R. 647/S. 313 - Achieving a Better Life Experience (ABLE) Act H.R. 4619 - Permanent IRA Charitable Contribution Act S. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft H.R. 4719 - The America Gives More Act

Client expense: $60,900 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

S. 1772: The Public Good IRA Rollover Act.

Client expense: $830,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE

S. 1772 - The Pubic Good IRA Rollover Act.

Client expense: Not reported · Firm income: $120,000

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Chattahoochee-Oconee National Forest Land Adjustment Act of 2014 (S. 2604); Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $47,795 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Chattahoochee-Oconee National Forest Land Adjustment Act of 2014 (S. 2604); Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $47,795 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

- Protection of tax incentives for charitable donations - H.R. 4719 (America Gives More Act) - S. 1772 (Public Good IRA Charitable Rollover Act of 2013) Expansion and extension of IRA charitable rollover, an expansion of tax-free distributions from individual retirement accounts for charitable purposes - House Ways and Means International Tax Reform Discussion Draft: including proposals for tax incentives for charitable donations and Unrelated Business Income Tax (UBIT) policies - H.R. 2482 (Artist-Museum Partnership Act): provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.

Client expense: $10,000 · Firm income: Not reported

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

S. 1772, Public Good IRA Rollover Act Tax treatment of nonprofit organizations charitable tax deductions pension policy and funding issues

Client expense: $60,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Internal Revenue Service (IRS), Natl Institutes of Health (NIH), SENATE, Treasury, Dept of, U.S. Postal Service (USPS)

H.R.1479: To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes. Tax Reform Act of 2014--discussion draft.H.R. 4719: Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C corporations the amount of deductible food inventory contributions which such taxpayers may make in any taxable year (for a C corporation, 15% of its taxable income); (3) permit a taxpayer who is not required to account for inventories or capitalize indirect costs, to elect, solely for purposes of computing the amount of the deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food; and (4) set forth a formula for determining the fair market value of such food. Makes permanent: (1) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes, and (2) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes. Allows taxpayers to treat a charitable contribution made after the close of the taxable year but before the due date of the tax return as being made in such taxable year. Reduces from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations. Repeals the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard. S. 2260: Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector, including the tax exemption of distributions from individual retirement accounts (IRAs) for charitable purposes.

Client expense: $25,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

S.1772: The Public Good IRA Rollover Act.

Client expense: Not reported · Firm income: $120,000

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, SENATE

H.R. 2482 - 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 H.R.4619 and S. 1772 - In support of provisions that would allow individuals to roll over their IRA's to charity without incurring tax -Provisions pertaining to treatment of the nonprofit sector in the tax code

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 837 Savings for American Families' Future Act of 2013; entire bill H.R. 2117 the Retirement Plan Simplification and Enhancement Act; entire bill H.R. 2171 The Lifetime Income Disclosure Act; entire billH.R. 4619 Permanent IRA Charitable Contribution Act of 2014; entire bill S. 606 - SEAL Act; entire bill S. 1145 Lifetime Income Disclosure Act; entire bill S. 1270 SAFE Retirement Act of 2013; entire bill S. 1772 Public Good IRA Roll-over Act of 2013; entire bill S. 1970 Retirement Security Act; entire bill S. 1979 Universal, Secure, and Adaptable (USA Retirement Funds Act; entire bill S. 2260 EXPIRE Act of 2014; provisions relating to extension of qualified charitable distributions from retirement accounts Preserving Americas Transit and Highways Act of 2014, a bill to amend the Internal Revenue Code of 1986 to provide for the extension of highway fund expenditures, to provide revenues for highway programs, and for other purposes; provisions relating to inherited IRAs Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use or retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $600,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1772: The Public Good IRA Rollover Act.

Client expense: $980,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE

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

Client expense: Not reported · Firm income: Not reported

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

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

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

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

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

Client expense: Not reported · Firm income: Not reported

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

Charitable Deduction Non-Profit Reform S. 1859 - Tax Extenders IRA Charitable RolloverHR 647/S. 313 - Achieving a Better Life Experience (ABLE) Act S. 1302/HR 4275 - Cooperative and Small Employee Charity Pension Flexibility Act HR 4619 - Permanent IRA Charitable Contribution Act SD. 2260 - Expire Act S. 1772 - Public Good IRA Rollover Act The Tax Reform draft

Client expense: $85,000 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Justice, Dept of (DOJ), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

Proposals limiting the deductibility of charitable giving and gifts, including Representative Camps Tax Reform Discussion Draft. Public Good IRA Rollover Act (S.1772) to expand and make permanent tax-free taxpayer donations and contributions from IRAs to charities. Preservation of the Historic Rehabilitation Tax Credit. Artist-Museum Partnership Act (H.R. 2482) to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor.

Client expense: $18,995 · 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, State, Dept of (DOS)

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $56,895 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068); Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885);Petersburg National Battlefield Expansion Legislation (H.R.2634)(S. 1718); Public Good IRA Rollover Act (S. 1772)(H.R. 4619); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)(S. 741); Bipartisan Sportsmens Act of 2014 (S. 1996) and (S. 2363); Wildfire Disaster Funding Act (S. 1875)(H.R. 3992); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives); Conservation Easement Incentive Act of 2014 (H.R. 2807)(S. 526); and Fighting Hunger Incentive Act of 2014 (H.R. 4719)(tax extenders package)

Client expense: $56,895 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

S. 1772, Public Good IRA Rollover Act Tax treatment of nonprofit organizations charitable tax deductions Pension policy and funding issues

Client expense: $60,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Internal Revenue Service (IRS), Natl Institutes of Health (NIH), SENATE, Treasury, Dept of, U.S. Postal Service (USPS)

H.R.1479 : To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. Any bill that would limit or reduce charitable deductions. S. 1772: To expand tax-free distributions from individual retirement accounts for charitable purposes.

Client expense: $25,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

Proposals limiting the deductibility of charitable giving and gifts, including Representative Camps Tax Reform Discussion Draft. Public Good IRA Rollover Act (S.1772) to expand and make permanent tax-free taxpayer donations and contributions from IRAs to charities. Preservation of the Historic Rehabilitation Tax Credit. Artist-Museum Partnership Act (H.R. 2482) to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor.

Client expense: $38,838 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), 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, State, Dept of (DOS), Treasury, Dept of

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068);Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); Agriculture Reform, Food, and Jobs Act of 2013 (S. 954) (H.R. 1947)(H.R. 2642) (Farm Bill); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives)...First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885); Petersburg National Battlefield Expansion Legislation (H.R.2634); Bipartisan Sportsmens Act of 2014 (S. 1996); Public Good IRA Rollover Act (S. 1772) (we signed a letter); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)

Client expense: $47,895 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

Federal Land Transaction Facilitation Act Reauthorization of 2013 (S. 368)(H.R. 2068);Land and Water Conservation Authorization and Funding Act of 2013 (S. 338); Agriculture Reform, Food, and Jobs Act of 2013 (S. 954) (H.R. 1947)(H.R. 2642) (Farm Bill); Rural Heritage Conservation Extension Act of 2013 (S.526)(Enhanced Easement Incentives)...First State National Historic Park Act (S. 374)(H.R. 703); Harriet Tubman National Historical Parks Act (S. 247)(H.R. 513); San Antonio Missions National Historical Park Boundary Expansion Act of 2013 (H.R. 885); Petersburg National Battlefield Expansion Legislation (H.R.2634); Bipartisan Sportsmens Act of 2014 (S. 1996); Public Good IRA Rollover Act (S. 1772) (we signed a letter); Ensuring Public Involvement in the Creation of National Monuments Act (H.R. 1459); Migratory Bird Habitat Investment and Enhancement Act (S. 1865); National Fish Habitat Conservation Act (S. 2080); North American Wetlands Conservation Extension Act of 2013 (H.R.2208)

Client expense: $47,895 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Bureau of Land Management (BLM), Commerce, Dept of (DOC), Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS), U.S. Forest Service, White House Office

S. 1772: The Public Good IRA Rollover Act.

Client expense: $880,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE

S.1772: The Public Good IRA Rollover Act.

Client expense: $880,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Housing & Urban Development, Dept of (HUD), SENATE

H.R. 837 Savings for American Families' Future Act of 2013; entire bill H.R. 2035 - Automatic IRA Act of 2013; entire bill H.R. 2117 the Retirement Plan Simplification and Enhancement Act; entire billH.R. 2171 The Lifetime Income Disclosure Act; entire bill S. 606 - SEAL Act; entire bill S. 1145 Lifetime Income Disclosure Act; entire bill S. 1270 SAFE Retirement Act of 2013; entire bill S. 1772 Public Good IRA Roll-over Act of 2013; entire bill S. 1970 Retirement Security Act; entire bill S. 1979 Universal, Secure, and Adaptable (USA Retirement Funds Act; entire bill Importance of existing tax incentives for retirement security and potential negative implications of potential tax reform proposals or use or retirement savings as an offset in any budget agreement in terms of reducing qualified plan and annuities coverage (both qualified and nonqualified) Potential SEC and DoL regulatory activity revising securities and ERISA rules governing fiduciary standards for the provisions of investment advice/financial education services, potential implications on qualified accounts (both 401(k)s and IRAs) and nonqualified long-term savings, small business coverage, and importance of coordinated and workable rules. Not yet introduced: SAVE Act, provisions related to making SIMPLE IRAs more attractive for small business and expanded tax credit for small business pension plan start-up costs Inclusion of qualified plan charitable distribution rule in the Senate Finance Committee extender package

Client expense: $710,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Client expense: Not reported · Firm income: Not reported

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

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

Client expense: Not reported · Firm income: Not reported

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