Loading…
Preserve Charities and Houses of Worship Act
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,086 other S bills in the 116th — cohort avg 30d
Preserve Charities and Houses of Worship Act This bill modifies the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals provisions that (1) require organizations with more than one unrelated trade or business to compute unrelated business taxable income separately for each trade or business; and (2) increase unrelated business taxable income by the amount of expenses paid or incurred by an organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises athletic facility.
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 (7)
2021 · fourth_quarter · Transportation
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Broadband access, clean energy infrastructure, rural infrastructure, infrastructure asset management, NEPA reform, environmental review and permitting, private activity and direct payment bonds, gas tax, vehicle miles traveled fee, TIFIA/WIFIA programs, innovative finance, disaster recovery reform, Public-Private Partnerships, electric vehicle charging infrastructure, BRIC H.R. 5689, the Resilient AMERICA Act S. 2016, Surface Transportation Investment Act H.R. 2515, the Building United States Infrastructure through Limited Delays and Efficient Review (BUILDER) Act H.R. 1329, the Surface Transportation Investment Act S. 1931, the Surface Transportation Reauthorization Act S. 914, the Drinking Water and Wastewater Infrastructure Act S. 2324, the Federal Permitting Reform and Jobs Act H.R. 3684, the Infrastructure Investment and Jobs Act H.R. 5376, the Build Back Better Act S. 1308, the American Infrastructure Bonds Act S. 1403, the Move America Act H.R. 2634, the Local Infrastructure Financing Tools (LIFT) Act S. 479, the Lifting Our Communities through Advanced Liquidity (LOCAL) Infrastructure Act H.R. 2760/S. 1282, the Built to Last Act S. 267, the Investments in Rural Transit Act H.R. 4707/S. 2471, the Reforming Disaster Recovery Act H.R. 2895/S. 1499, the REPAIR Act S. 2324, the Federal Permitting Reform and Jobs Act H.R. 3624/S. 1952, the Disaster Learning and Life Saving Act of 2020 Achieving Equity in Disaster Response, Recovery, and Resilience Act Race to Net Zero legislation
Client expense: $610,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Temporary expansion of universal charitable giving incentive S. 4032, H.R. 7324. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 1282, H.R. 513; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for the CHARITY Act (S.1475, H.R. 3259)
Client expense: $10,000 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2020 · third_quarter · Taxation/Internal Revenue Code
Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Temporary expansion of universal charitable giving incentive S. 4032, H.R. 7324. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 1282, H.R. 513; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for the CHARITY Act (S.1475, H.R. 3259)
Client expense: $10,000 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2020 · second_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 / H.R.3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2020 · first_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 / H.R.3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 / H.R.3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2020 · second_quarter · Taxation/Internal Revenue Code
Issues related to retirement security and church plans - legislation not yet introduced. H.R. 513/S. 1282 - Nonprofits Support Act - issues related to pensions, church benefits and retirement. H.R. 3323 - Nonprofit Relief Act - issues related to pensions, church benefits and retirement. S. 1431 - Retirement Security and Savings Act - issues related to pensions, church benefits and retirement. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O and Division Q, Sec. 302, including implementation H.R. 5904 - Clergy Act of 2020 - entire bill. P.L. 116-127 - Families First Coronavirus Response Act - entire bill. P.L. 116-136 - Coronavirus Aid, Relief, and Economic Security Act - entire bill, including implementation. Issues related to workplace safety, including H.R. 7079 - Clean Start: Back to Work Tax Credit Act - entire bill.
Client expense: Not reported · Firm income: $120,000
2020 · second_quarter · Taxation/Internal Revenue Code
Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Temporary expansion of universal charitable giving incentive S. 4032, H.R. 7324. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 1282, H.R. 513; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for the CHARITY Act (S.1475, H.R. 3259)
Client expense: $10,000 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 / H.R.3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2020 · first_quarter · Taxation/Internal Revenue Code
S. 836 - A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations - entire bill. H.R. 513/S. 1282 - Nonprofits Support Act - issues related to tax reform. Issues related to retirement security and church plans - legislation not yet introduced. H.R. 3323 - Nonprofit Relief Act - issues related to pensions, church benefits and retirement. S. 1431 - Retirement Security and Savings Act - issues related to pensions, church benefits and retirement. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O and Division Q, Sec. 302. H.R. 5904 - Clergy Act of 2020 - entire bill. P.L. 116-127 - Families First Coronaviris Response Act - entire bill. P.L. 116-136 - Coronavirus Aid, Relief, and Economic Security Act - entire bill.
Client expense: Not reported · Firm income: $120,000
2020 · first_quarter · Taxation/Internal Revenue Code
Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260.Expanding charitable giving incentives in the CARES Act, H.R. 748. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 1282, H.R. 513; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for the CHARITY Act (S.1475, H.R. 3259)
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2020 · first_quarter · Taxation/Internal Revenue Code
S. 836 - A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations - entire bill. H.R. 513/S. 1282 - issues related to tax reform. Issues related to retirement security and church plans - legislation not yet introduced. H.R. 3323 - Nonprofit Relief Act - issues related to pensions, church benefits and retirement. S. 1431 - Retirement Security and Savings Act - issues related to pensions, church benefits and retirement. P.L. 116-94 - Further Consolidated Appropriations Act, 2020 - Division O and Division Q, Sec. 302. H.R. 5904 - Clergy Act of 2020 - entire bill. P.L. 116-127 - Families First Coronaviris Response Act - entire bill. P.L. 116-136 - Coronavirus Aid, Relief, and Economic Security Act - entire bill.
Client expense: Not reported · Firm income: $120,000
2019 · fourth_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 / H.R.3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 / H.R.3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2019 · fourth_quarter · Taxation/Internal Revenue Code
Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 501, S. 632, S. 1282, H.R. 513, H.R. 1223, and H.R. 1545; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for simplifying the private foundation excise tax H.R. 4953; Support for the CHARITY Act (S.1475, H.R. 3259)
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2019 · fourth_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651)/Universal Charitable Giving Act (5293) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. H.R. 3300/H.R. 1223/H.R. 513/H.R. 1545 and S. 1282/S. 501/S. 632 to repeal the 21 percent unrelated business income tax on nonprofit employee transportation and parking fringe benefits. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (H.R. 3832/S. 1257), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities.
Client expense: $21,216 · 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)
2019 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1994 - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes - issues related to pensions, church benefits and retirement. H.R. 1007 - Retirement Enhancement and Savings Act of 2019 - issues related to pensions, church benefits and retirement. S. 972 - Retirement Enhancement and Savings Act of 2019 - issues related to pensions, church benefits and retirement. H.R. 1084 - Family Savings Act of 2019 - issues related to pensions, church benefits and retirement. S. 836 - A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations - entire bill. H.R. 513/S. 1282 - Nonprofits Support Act; S. 632/H.R. 1545 - LIFT for Charities Act; S. 501/H.R. 1223 - Stop the Tax Hike on Charities and Places of Worship Act - issues related to tax reform. Issues related to retirement security and church plans - legislation not yet introduced. H.R. 3323 - Nonprofit Relief Act - issues related to pensions, church benefits and retirement. S. 1431 - Retirement Security and Savings Act - issues related to pensions, church benefits and retirement. H.R. 3300 - Economic Mobility Act of 2019 - issues related to tax reform. H.R. 1865 - Further Consolidated Appropriations Act, 2020 - Division O and Division Q, Sec. 302.
Client expense: Not reported · Firm income: $120,000
2019 · fourth_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257/H.R. 3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: $10,000 · Firm income: Not reported
2019 · third_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - H.R.3832/S. 1257 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - H.R. 3832/S. 1257 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · third_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: $20,000 · Firm income: Not reported
2019 · third_quarter · Taxation/Internal Revenue Code
Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 501, S. 632, S. 1282, H.R. 513, H.R. 1223, and H.R. 1545; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for simplifying the private foundation excise tax; Support for the CHARITY Act (S.1475, H.R. 3259)
Client expense: $10,000 · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2019 · third_quarter · Taxation/Internal Revenue Code
H.R. 1994 - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes - issues related to pensions, church benefits and retirement. H.R. 1007 - Retirement Enhancement and Savings Act of 2019 - issues related to pensions, church benefits and retirement. S. 972 - Retirement Enhancement and Savings Act of 2019 - issues related to pensions, church benefits and retirement. H.R. 1084 - Family Savings Act of 2019 - issues related to pensions, church benefits and retirement. S. 836 - A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations - entire bill. H.R. 513/S. 1282 - Nonprofits Support Act; S. 632/H.R. 1545 - LIFT for Charities Act; S. 501/H.R. 1223 - Stop the Tax Hike on Charities and Places of Worship Act - issues related to tax reform. Issues related to retirement security and church plans - legislation not yet introduced. H.R. 3323 - Nonprofit Relief Act - issues related to pensions, church benefits and retirement. S. 1431 - Retirement Security and Savings Act - issues related to pensions, church benefits and retirement. H.R. 2200 - Economic Mobility Act of 2019 - issues related to tax reform.
Client expense: Not reported · Firm income: $120,000
2019 · third_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. H.R. 3300/H.R. 1223/H.R. 513/H.R. 1545 and S. 1282/S. 501/S. 632 to repeal the 21 percent unrelated business income tax on nonprofit employee transportation and parking fringe benefits. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (H.R. 3832/S. 1257), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities.
Client expense: $19,948 · 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)
2019 · second_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: Not reported · Firm income: Not reported
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE
2019 · second_quarter · Taxation/Internal Revenue Code
Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. H.R. 3300/H.R. 1223/H.R. 513/H.R. 1545 and S. 1282/S. 501/S. 632 to repeal the 21 percent unrelated business income tax on nonprofit employee transportation and parking fringe benefits. Supporting and strengthening the historic tax credit.
Client expense: $20,963 · 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)
2019 · second_quarter · Taxation/Internal Revenue Code
H.R. 1994 - To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes - issues related to pensions, church benefits and retirement. H.R. 1007 - Retirement Enhancement and Savings Act of 2019 - issues related to pensions, church benefits and retirement. S. 972 Retirement Enhancement and Savings Act of 2019 - issues related to pensions, church benefits and retirement. H.R. 1084 Family Savings Act of 2019 - issues related to pensions, church benefits and retirement. S. 836 - A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations - entire bill. H.R. 513 - Nonprofits Support Act; S. 632/H.R. 1545 - LIFT for Charities Act; S. 501/H.R. 1223 - Stop the Tax Hike on Charities and Places of Worship Act - issues related to tax reform and pensions, church benefits and retirement. Issues related to retirement security and church plans - legislation not yet introduced. S. 1282 - Preserve Charities and Houses of Worship Act - issues related to pensions, church benefits and retirement. H.R. 3323 - Nonprofit Relief act - issues related to pensions, church benefits and retirement. S. 1431 - Retirement Security and Savings Act - issues related to pensions, church benefits and retirement.
Client expense: Not reported · Firm income: $120,000
2019 · second_quarter · Taxation/Internal Revenue Code
- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - S. 1257 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.
Client expense: $20,000 · Firm income: Not reported
2019 · second_quarter · Taxation/Internal Revenue Code
Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 501, S. 632, S. 1282, H.R. 513, H.R. 1223, and H.R. 1545; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for simplifying the private foundation excise tax; Support for the CHARITY Act (S.1475, H.R. 3259)
Client expense: Not reported · Firm income: Not reported
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
| Republican |
| AZ |
| Mike Lee | Republican | UT |
| HR 1545 |
116th |
| Related bill |
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Justice, Dept of (DOJ), SENATE, U.S. Fish & Wildlife Service (USFWS)
Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Justice, Dept of (DOJ), SENATE, U.S. Fish & Wildlife Service (USFWS)
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Justice, Dept of (DOJ), SENATE, U.S. Fish & Wildlife Service (USFWS)