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Public Good IRA Rollover Act of 2015
Legislative Progress
Momentum (last 30 days)
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vs 3,548 other S bills in the 114th — cohort avg 43d
Public Good IRA Rollover Act of 2015 Amends the Internal Revenue Code to revise the tax exclusion of distributions from individual retirement accounts (IRAs) for charitable purposes to: (1) make such exclusion permanent; (2) eliminate the $100,000 cap on such exclusion; (3) permit tax-free distributions from IRAs to a split-interest entity (i.e., a charitable remainder annuity or unitrust, a pooled income fund, and a charitable gift annuity); and (4) allow distributions to a split-interest entity to be made when the account beneficiary attains age 59-1/2 (otherwise, age 70-1/2 for IRA distributions to a charitable organization).
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (9)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2016 · fourth_quarter · Taxation/Internal Revenue Code
S.2750 Charities Helping Americans Regularly Throughout the Year Act; S.1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations. S. 931/H.R.4948: 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, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE
S.2750 Charities Helpipng Americans Regularly Throughout the Year Act; S.1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations. S.931/H.R.4948: Artist-Museum Partnership Act: to 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, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2017 Budget Proposal; HR 644 (Trade Facilitation and Trade Enforcement Act of 2015), S 1159 (Public Good IRA Rollover Act of 2015), S 1946 (Tax Relief Extension Act of 2015), HR 2029 (Consolidated Appropriations Act, 2016).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · fourth_quarter · Taxation/Internal Revenue Code
- S. 2750 Charities Helping Americans Regularly Throughout the Year Act; S. 1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations - S. 931/H.R. 4948,: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Endowment for the Arts, SENATE, U.S. Fish & Wildlife Service (USFWS)
2016 · fourth_quarter · Taxation/Internal Revenue Code
Discussion of proposals impacting the charitable sector, particularly the charitable deduction. H.R.3407 - To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S.1159 - Public Good IRA Rollover Act of 2015 S. 2750 - (Charities Helping Americans Regularly Throughout the Year Act) This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
S.2750 Charities Helping Americans Regularly Throughout the Year Act; S.1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations. S. 931/H.R.4948: 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, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE
S.2750 Charities Helpipng Americans Regularly Throughout the Year Act; S.1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations. S.931/H.R.4948: Artist-Museum Partnership Act: to 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, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
- S. 2750 Charities Helping Americans Regularly Throughout the Year Act; S. 1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations - S. 931/H.R. 4948,: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Endowment for the Arts, SENATE, U.S. Fish & Wildlife Service (USFWS)
2016 · third_quarter · Taxation/Internal Revenue Code
Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2016 Budget Proposal; HR 644, S 1159, S 1946, HR 2029.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · third_quarter · Taxation/Internal Revenue Code
Discussion of proposals impacting the charitable sector, particularly the charitable deduction. H.R.3407 - To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S.1159 - Public Good IRA Rollover Act of 2015 S. 2750 - (Charities Helping Americans Regularly Throughout the Year Act) This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Encouraging support for the Charities Helping Americans Regularly Throughout the Year Act (CHARITY) (S. 2750) to ensure that charities are not negatively impacted when Congress takes on tax reform. The CHARITY Act encourages the Senate to preserve the full scope and value of the charitable deduction during upcoming tax reform efforts. Encouraging support for the Public Good IRA Rollover Act (S.1159) to lift the current $100,000 cap on gifts from IRAs and would lower the distribution age to 59 .
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
S.2750 Charities Helping Americans Regularly Throughout the Year Act; S.1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations. S. 931/H.R.4948: 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, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE
S.2750 Charities Helpipng Americans Regularly Throughout the Year Act; S.1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations. S.931/H.R.4948: Artist-Museum Partnership Act: to 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, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2016 Budget Proposal; HR 644, S 1159, S 1946, HR 2029.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
Discussion of proposals impacting the charitable sector, particularly the charitable deduction. H.R.3407 - To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S.1159 - Public Good IRA Rollover Act of 2015 S. 2750 - (Charities Helping Americans Regularly Throughout the Year Act) This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2016 · second_quarter · Taxation/Internal Revenue Code
- S. 2750 Charities Helping Americans Regularly Throughout the Year Act; S. 1159 Public Good IRA Rollover Act: modify several tax provisions affecting charitable contributions and tax-exempt organizations - S. 931/H.R. 4948,: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Endowment for the Arts, Office of Management & Budget (OMB), SENATE, U.S. Fish & Wildlife Service (USFWS)
2016 · first_quarter · Taxation/Internal Revenue Code
Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2016 Budget Proposal; HR 644, S 1159, S 1946, HR 2029.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2016 · first_quarter · Taxation/Internal Revenue Code
Discussion of proposals impacting the charitable sector, particularly the charitable deduction. H.R.3407 - To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. S.1159 - Public Good IRA Rollover Act of 2015 IRS REG-138344-13 - Substantiation Requirement for Certain Charitable Contributions
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Permanent IRA Charitable Contribution Act of 2015 (H.R. 637) - This bill amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts made for charitable purposes. America Gives More Act of 2015 (H.R. 644) - This bill would restore and permanently extend three expired charitable giving incentives - food inventories, conservation easements, and the IRA rollover - as well as streamline the foundation excise tax. H.R.3407 - To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. H.R.2157 - To amend the Internal Revenue Code of 1986 to extend for one year tax-free distributions from individual retirement plans for charitable purposes. S.1159 - Public Good IRA Rollover Act of 2015 Senate Finance Committee Tax Reform Working Groups H.R.2029 - Consolidated Appropriations Act, 2016 - the Protecting Americans from Tax Hikes Act of 2015 that made permanent the IRA Rollover provision IRS REG-138344-13 - Substantiation Requirement for Certain Charitable Contributions
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
HR 637: Permanent IRA Charitable Contribution Act of 2015; provisions related to extending the Individual Retirement Arrangements Charitable Rollover HR 644: Trade Facilitation and Trade Enforcement Act of 2015; provisions related to extending the Individual Retirement Arrangements Charitable Rollover S. 185: PATH Act; provisions related to extending the Individual Retirement Arrangements Charitable Rollover S. 1159: Public Good IRA Rollover Act of 2015; provisions related to extending the Individual Retirement Arrangement Charitable Rollover S. 1946: Tax Relief Extension Act of 2015; provisions related to extending the Individual Retirement Agreement Charitable Rollover
Client expense: $50,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · fourth_quarter · Taxation/Internal Revenue Code
Support for retaining the full value and scope of the charitable tax deduction and preserving the provision as an itemized deduction. Support for making permanent charitable "tax extenders" (specifically, IRA Charitable Rollover) to permanently allow individuals to roll over their IRAs to charity without incurring tax. Activities include supporting passage of H.R. 644 - America Gives More Act; H.R. 637 - Permanent IRA Charitable Contribution Act; S. 1159 - Public Good IRA Rollover Act of 2015; and H.R. 2029/S. 185 - Protecting Americans from Tax Hikes (PATH) Act. Provisions in existing legislation and proposed regulations pertaining to the treatment of the nonprofit sector in the tax code. Support for reinstating fair market tax deductions for donated artist works of art including the reintroduction of The Artist-Museum Partnership Act (S. 931).
Client expense: $10,000 · Firm income: Not reported
2015 · fourth_quarter · Taxation/Internal Revenue Code
Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2016 Budget Proposal; HR 644, S 1159, S 1946, HR 2029.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
- Protection of tax incentives for charitable donations - S. 1159: Public Good IRA Rollover Act - H.R. 644: America Gives More Act, package of five charitable provisions includes making permanent the IRA charitable rollover, - S. 931: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor.
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE, U.S. Fish & Wildlife Service (USFWS)
2015 · third_quarter · Taxation/Internal Revenue Code
Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2016 Budget Proposal; HR 644, S 1159, S 1946
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2015 · third_quarter · Taxation/Internal Revenue Code
Permanent IRA Charitable Contribution Act of 2015 (H.R. 637) - This bill amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts made for charitable purposes. America Gives More Act of 2015 (H.R. 644) - This bill would restore and permanently extend three expired charitable giving incentives - food inventories, conservation easements, and the IRA rollover - as well as streamline the foundation excise tax. H.R.3407 - To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions. H.R.2157 - To amend the Internal Revenue Code of 1986 to extend for one year tax-free distributions from individual retirement plans for charitable purposes. S.1159 - Public Good IRA Rollover Act of 2015 Senate Finance Committee Tax Reform Working Groups
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
Protection of tax incentives for charitable donations. H.R. 644: America Gives More Act, package of five charitable provisions that include making permanent the IRA charitable rollover. S. 1159: Public Good IRA Rollover Act of 2015: Reinstate and make permanent the IRA Charitable Rollover. S. 931: 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. Principles in support of better rules guiding nonprofit 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 Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), SENATE, State, Dept of (DOS)
Protection of tax incentives for charitable donations H.R. 644: America Gives More Act, package of five charitable provisions includes that includes making permanent the IRA charitable rollover S. 1159: Public Good IRA Rollover Act of 2015: Reinstate and make permanent the IRA Charitable Rollover S. 931: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for chartiable contributions of literary, musical, artistic, or scholarly compositions created by the donor. Principles in support of better rules guiding nonprofit 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 Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Internal Revenue Service (IRS), SENATE, State, Dept of (DOS)
2015 · second_quarter · Taxation/Internal Revenue Code
- Protection of tax incentives for charitable donations - S. 1159: Public Good IRA Rollover Act - H.R. 644: America Gives More Act, package of five charitable provisions includes making permanent the IRA charitable rollover, - S. 931: 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. - Principles in support of better rules guiding nonprofit 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 Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Endowment for the Arts, SENATE, U.S. Fish & Wildlife Service (USFWS)
2015 · second_quarter · Taxation/Internal Revenue Code
no specific bill - issues pertaining to educational tax benefits, charitable giving, tax-exempt organizations, UBIT, 1098T reporting and commodity pools HR 637 "Permanent IRA Rollover Charitable Contribution Act" - entire bill S. 1159 "Pubic Good IRA Rollover Act" - entire bill HR 2289 "Commodity End User Relief Act" section pertaining to commodity pools HR 2429 "Student Loan Tax Deb Relief Act" - entire bill
Client expense: $60,000 · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Patent & Trademark Office (PTO), SENATE
2015 · second_quarter · Taxation/Internal Revenue Code
Charitable tax issues and other general tax and budget issues; the Presidents Fiscal Year 2016 Budget Proposal; HR 644 (Reed), S 1159 (Schumer).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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Government targets: HOUSE OF REPRESENTATIVES, SENATE