MICHAEL NILSEN

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. H.R. 2954, Securing a Strong Retirement Act of 2021 (SECURE Act 2.0), which would expand coverage and increase retirement savings and simplify and clarify retirement rules. The bill contains a version of the Legacy IRA Act (above). S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

S. 243, IRA Legacy Act. This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes.The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. S. 618 and H.R. 1704, The Universal Giving Pandemic Response and Recovery Act, which would expand the current (but temporary) universal charitable deduction, was introduced in Congress in March 2021 by a bipartisan, bicameral group of lawmakers. The bill would increase the cap on the temporary universal charitable deduction (UCD) from $300/$600 to one-third of the standard deduction, roughly $4,000 for individuals and $8,000 for joint filers. It would also extend the availability of the deduction through 2022, and it would allow gifts to donor-advised funds (which the current version prohibits).

H.R. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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).

CARES Act (COVID-19 stimulus package) - A bill to create a temporary universal charitable deduction (up to $300), and to provide funding and grants to charities and nonprofits to offset expenses related to the impact of COVID-19 H.R. 133, Consolidated Appropriations Act of 2021, making consolidated appropriations for the fiscal year ending September 30, 2021, providing coronavirus emergency response and relief, and for other purposes, including funding and grants to charities and nonprofits to offset expenses related to the impact of COVID-19 and the universal charitable deduction to encourage additional charitable giving.

H.R. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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).

CARES Act (COVID-19 stimulus package) - A bill to create a temporary universal charitable deduction (up to $300), and to provide funding and grants to charities and nonprofits to offset expenses related to the impact of COVID-19 H.R. 6800, HEROES Act - A relief bill that responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses, and includes grants to nonprofits and charities and a universal charitable deduction

H.R. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income 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.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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).