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Universal Charitable Giving Act of 2017
Legislative Progress
Introduced
November 14, 2017
Latest Action
November 14, 2017
Primary Sponsor
James LankfordRepublican(OK)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 3,805 other S bills in the 115th — cohort avg 41d
Universal Charitable Giving Act of 2017 This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual.
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 (23)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2019 · third_quarter · Taxation/Internal Revenue Code
H.R. 651 Charitable Giving Tax Deduction Act H.R. 1260 Universal Charitable Giving Act (S. 2123/H.R. 3988 - 115th) Tax Cuts and Jobs Act (H.R. 1 - 115th) Don't Tax Higher Education (H.R. 5220 - 115th) S.1732 College Admissions Fairness Act H.R. 3832 Legacy IRA Act S.1257 Legacy IRA Act H.R. 2486 FUTURE Act Section 117 of the Higher Education Act
Client expense: $10,000 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2019 · second_quarter · Taxation/Internal Revenue Code
H.R. 651 Charitable Giving Tax Deduction Act H.R. 1260 Universal Charitable Giving Act (S. 2123/H.R. 3988 - 115th) Legacy IRA Act (H.R. 1337 - 115th) Tax Cuts and Jobs Act (H.R. 1 - 115th) Don't Tax Higher Education (H.R. 5220 - 115th) S.1732 College Admissions Fairness Act S.1257 Legacy IRA Act
Client expense: $10,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · first_quarter · Taxation/Internal Revenue Code
H.R. 651 Charitable Giving Tax Deduction Act H.R. 1260 Universal Charitable Giving Act (S. 2123/H.R. 3988 - 115th) IRA Charitable Rollover - Legacy IRA Act (H.R. 1337 - 115th) Tax Cuts and Jobs Act (H.R. 1 - 115th) Don't Tax Higher Education (H.R. 5220 - 115th Proposal to eliminate the charitable deduction for certain gifts to colleges and universities
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
HR 3988/S 2123 - Universal Charitable Giving Act, and HR 5771 - Charitable Giving Tax Deduction Act, to allow non-itemizers a deduction for giving to charity HR 1830/S 1174 - Artist-Museum Partnership Act, to allow artists a deduction for giving their own work HR 1337 - Legacy IRA Act - to allow an IRA rollover for gifts to planned giving accounts HR 6037 - Nonprofits Support Act - to repeal UBIT provisions of tax reform act HR 5220 - Don't Tax Higher Education Act - to repeal tax on private college endowments.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R.3988/S. 2123 - Universal Charitable Giving Act of 2017 - This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual. H.R. 5771 - Charitable Giving Tax Deduction Act - This bill amends the Internal Revenue Code 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.Con.Res.34 - Recognizing the 100th anniversary of the charitable contribution deduction. S.1817 - Public Good IRA Rollover Act of 2017 - This bill amends the Internal Revenue Code to revise the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purpose. Tax Reform 2.0 - H.R. 6756 - American Innovation Act of 2018, H.R. 6757 - Family Savings Act of 2018, and H.R. 6760 - Protecting Family and Small Business Tax Cuts Acts of 2018
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 88: Support repeal of Unrelated Business Income Tax on parking and commuting benefits, and also support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - S. 3332: Support repeal of Unrelated Business Income Tax on parking and commuting benefits - H.R. 5771 Charitable Giving Tax Deduction Act: establishes the charitable deduction as an above the line deduction without a cap. - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 88: Support repeal of Unrelated Business Income Tax on parking and commuting benefits, and also support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - S. 3332: Support repeal of Unrelated Business Income Tax on parking and commuting benefits - H.R. 5771 Charitable Giving Tax Deduction Act: establishes the charitable deduction as an above the line deduction without a cap. - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · fourth_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1158 and S. 425.Supporting and strengthening the historic tax credit. S. 1174 H.R. 1830 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. H.R. 3988 and S. 2123 Universal Charitable Giving Act and H.R. 5771 Charitable Giving Tax Deduction Act to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Coalition letter to Treasury on taxing of nonprofit fringe benefits. S. 3332/H.R. 6460 and H.R. 6037 to repeal the 21 percent unrelated business income tax on nonprofit employee transportation and parking fringe benefits.
Client expense: $26,810 · 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)
2018 · fourth_quarter · Taxation/Internal Revenue Code
In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (as seen in H.R. 1830/S. 1174, The Artist-Museum Partnership Act of 2017). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 3988/S.2123), the Legacy IRA Act (H.R. 1337),and the Charitable Giving Tax Deduction Act (H.R. 5771).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
Expanding the availability of the charitable deduction for non-itemizers respecting H.R. 3988, S. 2123 and H.R. 5771, The Charitable Giving Tax Deduction Act. H.R. 1337, Legacy IRA Act respecting charitable giving and life income planning, and H.R. 6760, the Protecting Family and Small Business Tax Cuts Act of 2018 respecting the medical expense deduction
Client expense: $1,610,710 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 88: Support repeal of Unrelated Business Income Tax on parking and commuting benefits, and also support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - S. 3332: Support repeal of Unrelated Business Income Tax on parking and commuting benefits - H.R. 5771 Charitable Giving Tax Deduction Act: establishes the charitable deduction as an above the line deduction without a cap. - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $10,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 3988 and S. 2123 - Universal Charitable Giving Act of 2017 - entire bill allowing charitable tax deductions for non-itemizers.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1, Tax Cuts and Jobs Act; Johnson Amendment; Charitable tax and donor advised fund issues; IRA Charitable Rollover; Universal Charitable Giving Act (H.R. 3988/S. 2123); Retirement Enhancement and Savings Act (H.R. 5282/S. 2526); The Legacy IRA Act (H.R. 1337); and the LIFT for Charities Act (S. 3332/H.R. 6460).
Client expense: $192,770 · Firm income: Not reported
Government targets: Administration for Children & Families (ACF), Administration on Aging, Education, Dept of, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office
2018 · third_quarter · Taxation/Internal Revenue Code
HR 3988/S 2123 - Universal Charitable Giving Act, and HR 5771 - Charitable Giving Tax Deduction Act, to allow non-itemizes a deduction for giving HR 1830/S 1174 - Artist-Museum Partnership Act, to allow artists a deduction for giving their own work HR 1337 - Legacy IRA Act - to allow an IRA rollover for gifts to planned giving accounts HR 6037 - Nonprofits Support Act - to repeal UBIT provisions of tax reform act HR 5220 - Don't Tax Higher Education Act - to repeal tax on private college endowments.
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2018 · third_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1158 and S. 425.Supporting and strengthening the historic tax credit. S. 1174 H.R. 1830 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. H.R. 3988 S. 2123 Universal Charitable Giving Act and H.R. 5771 Charitable Giving Tax Deduction Act to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Coalition letter to Treasury on taxing nonprofit employee benefits.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Natl Endowment for the Arts, Natl Endowment for the Humanities, SENATE, Treasury, Dept of
2018 · third_quarter · Taxation/Internal Revenue Code
H.R.3988/S. 2123 - Universal Charitable Giving Act of 2017 - This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual. H.R. 5771 - Charitable Giving Tax Deduction Act - This bill amends the Internal Revenue Code 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.Con.Res.34 - Recognizing the 100th anniversary of the charitable contribution deduction. S.1817 - Public Good IRA Rollover Act of 2017 - This bill amends the Internal Revenue Code to revise the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purpose. Tax Reform 2.0 - H.R. 6756 - American Innovation Act of 2018, H.R. 6757 - Family Savings Act of 2018, and H.R. 6760 - Protecting Family and Small Business Tax Cuts Acts of 2018
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
Expanding the availability of the charitable deduction for non-itemizers respecting H.R. 3988, S. 2123 and H.R. 5771, The Charitable Giving Tax Deduction Act. H.R. 1337, Legacy IRA Act respecting charitable giving and life income planning, and H.R. 6760, the Protecting Family and Small Business Tax Cuts Act of 2018 respecting the medical expense deduction
Client expense: $1,230,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
2018 · third_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1158 and S. 425.Supporting and strengthening the historic tax credit. S. 1174 H.R. 1830 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. H.R. 3988 and S. 2123 Universal Charitable Giving Act and H.R. 5771 Charitable Giving Tax Deduction Act to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Coalition letter to Treasury on taxing of nonprofit fringe benefits.
Client expense: $13,809 · 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)
2018 · third_quarter · Taxation/Internal Revenue Code
In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (as seen in H.R. 1830/S. 1174, The Artist-Museum Partnership Act of 2017). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 3988/S.2123), the Legacy IRA Act (H.R. 1337),and the Charitable Giving Tax Deduction Act (H.R. 5771).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
H.R. 3988, S. 2123, Universal Charitable Giving Act of 2017, Issues pertaining to charitable giving. H.R 6037, Nonprofits Support Act, Issues related to unrelated business taxable income.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
H.R. 3988 and S. 2123 - Universal Charitable Giving Act of 2017 - entire bill allowing charitable tax deductions for non-itemizers.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · third_quarter · Taxation/Internal Revenue Code
H.R. 1, Tax Cuts and Jobs Act; Johnson Amendment; Charitable tax and donor advised fund issues; IRA Charitable Rollover; Universal Charitable Giving Act (H.R. 3988/S. 2123); Retirement Enhancement and Savings Act (H.R. 5282/S. 2526); The Legacy IRA Act (H.R. 1337); and the LIFT for Charities Act (S. 3332/H.R. 6460).
Client expense: $203,078 · Firm income: Not reported
Government targets: Administration for Children & Families (ACF), Administration on Aging, Education, Dept of, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office
2018 · third_quarter · Taxation/Internal Revenue Code
H.R.1 and S. 1, the Tax Cuts & Jobs Act, as it relates to the deductibility of charitable contributions and maintaining the full deductibility of advertising expenses; S. 2123, the Universal Charitable Giving Act of 2017, and H.R. 3988, the Universal Charitable Giving Act of 2017; any issues pertaining to the collection of sales tax by remote sellers.
Client expense: Not reported · Firm income: $10,000
2018 · third_quarter · Taxation/Internal Revenue Code
H.R.1 and S. 1, the Tax Cuts & Jobs Act, as it relates to the deductibility of charitable contributions and maintaining the full deductibility of advertising expenses; S. 2123, the Universal Charitable Giving Act of 2017, and H.R. 3988, the Universal Charitable Giving Act of 2017; any issues pertaining to the collection of sales tax by remote sellers.
Client expense: $40,000 · Firm income: Not reported
2018 · second_quarter · Taxation/Internal Revenue Code
HR 3988/S 2123 - Universal Charitable Giving Act HR 1830/S 1174 - Artist-Museum Partnership Act HR 1337 - Legacy IRA Act HR 5771 - Charitable Giving Tax Deduction Act
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · second_quarter · Taxation/Internal Revenue Code
H.R.3988/S. 2123 - Universal Charitable Giving Act of 2017 - This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable year. The deduction may not exceed one-third of the standard deduction of the individual. H.R. 5771 - Charitable Giving Tax Deduction Act - This bill amends the Internal Revenue Code 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.Con.Res.34 - Recognizing the 100th anniversary of the charitable contribution deduction. S.1817 - Public Good IRA Rollover Act of 2017 - This bill amends the Internal Revenue Code to revise the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purpose.
Client expense: $25,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1158 and S. 425.Supporting and strengthening the historic tax credit. S. 1174 H.R. 1830 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. H.R. 3988 S. 2123 Universal Charitable Giving Act and H.R. 5771 Charitable Giving Tax Deduction Act to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Coalition letter to Treasury on taxing nonprofit employee benefits.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Natl Endowment for the Arts, Natl Endowment for the Humanities, SENATE, Treasury, Dept of
2018 · second_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1158 and S. 425.Supporting and strengthening the historic tax credit. S. 1174 H.R. 1830 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. H.R. 3988 and S. 2123 Universal Charitable Giving Act and H.R. 5771 Charitable Giving Tax Deduction Act to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Coalition letter to Treasury on taxing of nonprofit fringe benefits.
Client expense: $11,755 · 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)
2018 · second_quarter · Taxation/Internal Revenue Code
In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (as seen in H.R. 1830/S. 1174, The Artist-Museum Partnership Act of 2017). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 3988/S.2123), the Legacy IRA Act (H.R. 1337),and the Charitable Giving Tax Deduction Act (H.R. 5771).
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2018 · second_quarter · Taxation/Internal Revenue Code
H.R. 1, Tax Cuts and Jobs Act; Johnson Amendment; Charitable tax and donor advised fund issues; IRA Charitable Rollover; Universal Charitable Giving Act (H.R. 3988/S. 2123); and Retirement Enhancement and Savings Act (H.R. 5282/S. 2526).
Client expense: $184,521 · Firm income: Not reported
Government targets: Administration for Children & Families (ACF), Administration on Aging, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
Expanding the availability of the charitable deduction for non-itemizers respecting H.R. 3988 and, S. 2123. and H.R. 5771, The Charitable Giving Tax Deduction Act. H.R. 1337, Legacy IRA Act respecting charitable giving and life income planning.
Client expense: $900,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Energy, Dept of, Environmental Protection Agency (EPA), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Natl Institutes of Health (NIH), SENATE, State, Dept of (DOS), U.S. Agency for International Development (USAID), U.S. Trade Representative (USTR), Veterans Affairs, Dept of (VA), White House Office
2018 · second_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations, including Unrelated Business Income Tax on parking and commuting benefits - H.R. 1830/S.1174 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities - H.R. 1337 Legacy IRA Act of 2017: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust).
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)
2018 · second_quarter · Taxation/Internal Revenue Code
H.R. 3988 and S. 2123 - Universal Charitable Giving Act of 2017 - entire bill allowing charitable tax deductions for non-itemizers.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
Issues related to tax reform technical corrections, charitable giving, unrelated business income, and tax exempt bond financing. H.R. 3988, S. 2123, Universal Charitable Giving Act of 2017, Issues pertaining to charitable giving. H.R 6037, Nonprofits Support Act, Issues related to unrelated business taxable income.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
H.R.3988-Universal Charitable Giving Deduction Act H.R.5771/S.2123-Charitable Giving Tax Deduction Act H.R. 1337-Legacy IRA Act Public Law 115-97- Individual Tax Reform and Alternative Minimum Tax, provisions relating to unrelated business income tax
Client expense: $46,182 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · second_quarter · Taxation/Internal Revenue Code
H.R.1 and S. 1, the Tax Cuts & Jobs Act, as it relates to the deductibility of charitable contributions and maintaining the full deductibility of advertising expenses; S. 2123, the Universal Charitable Giving Act of 2017, and H.R. 3988, the Universal Charitable Giving Act of 2017; any issues pertaining to the collection of sales tax by remote sellers.
Client expense: Not reported · Firm income: $10,000
2018 · second_quarter · Taxation/Internal Revenue Code
H.R.1 and S. 1, the Tax Cuts & Jobs Act, as it relates to the deductibility of charitable contributions and maintaining the full deductibility of advertising expenses; S. 2123, the Universal Charitable Giving Act of 2017, and H.R. 3988, the Universal Charitable Giving Act of 2017; any issues pertaining to the collection of sales tax by remote sellers.
Client expense: $130,000 · Firm income: Not reported
2018 · second_quarter · Taxation/Internal Revenue Code
Charitable Tax Deduction (S. 2123 and H.R. 3988) and Legacy IRA Act
Client expense: $31,948 · Firm income: Not reported
Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Occupational Safety & Health Administration (OSHA), SENATE, White House Office
2018 · first_quarter · Taxation/Internal Revenue Code
HR 3988/S 2123 - Universal Charitable Giving Act HR 1830/S 1174 - Artist-Museum Partnership Act
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations - H.R. 1830/S.1174: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations - H.R. 1830/S.1174: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Taxation/Internal Revenue Code
H.R. 1, Tax Cuts and Jobs Act; Johnson Amendment; Charitable tax and donor advised fund issues; IRA Charitable Rollover; Universal Charitable Giving Act (H.R. 3988/S. 2123); and Retirement Enhancement and Savings Act (H.R. 5282/S. 2526).
Client expense: $196,828 · Firm income: Not reported
Government targets: Administration for Children & Families (ACF), Administration on Aging, Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Housing & Urban Development, Dept of (HUD), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office
2018 · first_quarter · Taxation/Internal Revenue Code
In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (as seen in H.R. 1830/S. 1174, The Artist-Museum Partnership Act of 2017). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 3988/S.2123).
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Taxation/Internal Revenue Code
- H.R. 3988/S.2123 Universal Charitable Giving Act: a universal charitable deduction available to all taxpayers, whether they itemize or not - Tax provisions affecting charitable contributions and tax-exempt organizations - H.R. 1830/S.1174: Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of literary, musical, artistic, or scholarly compositions created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities
Client expense: $20,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, U.S. Fish & Wildlife Service (USFWS)