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Charities Helping Americans Regularly Throughout the Year Act of 2019
Legislative Progress
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vs 5,086 other S bills in the 116th — cohort avg 30d
Charities Helping Americans Regularly Throughout the Year Act of 2019 This bill modifies several tax provisions in the Internal Revenue Code affecting charitable contributions and tax-exempt organizations. The Internal Revenue Service may determine the standard mileage rate for deducting the cost of using a passenger automobile for charitable purposes (currently set by statute at 14 cents per mile), and that rate may not be less than the rate for medical purposes (20 cents per mile in 2019). The bill requires tax-exempt organizations to file their returns in electronic form. The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor advised fund (DAF). The bill also modifies disclosure requires for DAFs. (A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring charitable organization, while the donor retains advisory privileges with respect to the distribution and investment of funds in the account.) The bill reduces from 2% to 1% the excise tax on the investment income of private foundations and eliminates a provision that reduces the rate to 1% if a foundation meets certain distribution requirements.
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 (2)
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)
Read twice and referred to the Committee on Finance. (text: CR S2887-2888)
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
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 · fourth_quarter · Taxation/Internal Revenue Code
S.4032, Universal Giving Pandemic Response Act, Charitable Deduction related issues Monitor the following: Community Foundation; public charities; and donor-advised funds H.R.3259/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally Public Law 116-136, Coronavirus Aid, Relief, and Economic Security (CARES) Act, generally Charitable giving related issues H.R.6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, generally
Client expense: Not reported · Firm income: $150,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
S.4032, Universal Giving Pandemic Response Act, Charitable Deduction related issues Monitor the following: Community Foundation; public charities; and donor-advised funds H.R.3259/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally Public Law 116-136, Coronavirus Aid, Relief, and Economic Security (CARES) Act, generally Charitable giving related issues H.R.6800, Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, generally
Client expense: Not reported · Firm income: $150,000
Government targets: SENATE
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
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
Community Foundation; public charities; and donor-advised funds H.R.3259/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally Public Law 116-136, Coronavirus Aid, Relief, and Economic Security (CARES) Act, generally Charitable giving related issues
Client expense: Not reported · Firm income: $150,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · first_quarter · Taxation/Internal Revenue Code
Community Foundation; public charities; and donor-advised funds H.R.3259/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally Public Law 116-136, Coronavirus Aid, Relief, and Economic Security (CARES) Act, generally
Client expense: Not reported · Firm income: $200,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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
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
Community Foundation; public charities; and donor-advised funds H.R.32959/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally
Client expense: Not reported · Firm income: $300,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · fourth_quarter · Taxation/Internal Revenue Code
Monitor the following: Community foundations; public charities; and donor-advised funds H.R.32959/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally
Client expense: Not reported · Firm income: $10,000
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
Community foundations; public charities; and donor-advised funds H.R.32959/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · third_quarter · Taxation/Internal Revenue Code
Community Foundation; public charities; and donor-advised funds H.R.32959/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally
Client expense: Not reported · Firm income: $280,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · second_quarter · Taxation/Internal Revenue Code
Community Foundation; public charities; and donor-advised funds H.R.32959/S.1475, Charities Helping Americans Regularly Throughout the Year Act of 2019, generally
Client expense: Not reported · Firm income: $280,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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 |
| KS |
| Robert P. Casey, Jr. | Democratic | PA |
| Ron Wyden | Democratic | OR |