Tax Issues Relating to Charitable Contributions and Organizations

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Report metadata

Identifier

R45922

Version

7

Product type

Reports

Status

Archived

Published

Aug 4, 2020

Source updated

Jan 12, 2026, 4:45 pm UTC

Authors: Donald J. Marples, Jane G. Gravelle

Source topics: Nonprofits & Tax-Exempt Organizations

Politically.com intentionally does not reproduce the report summary or full text. Use the official Congress.gov links above to read the product in its source context.

Structured Congress.gov references

Related federal bills

• HR 1260To 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.
  116th Congress
• HR 651To amend the Internal Revenue Code of 1986 to allow the deduction for charitable contributions as an above-the-line deduction.
  116th Congress
• HR 6408To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities.
  116th Congress
• HR 6424To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities.
  116th Congress
• HR 5293To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.
  116th Congress
• HR 6490To amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.
  116th Congress
• HR 3988Universal Charitable Giving Act of 2017
  115th Congress
• S 2123Universal Charitable Giving Act of 2017
  115th Congress
• S 4032A bill to amend the Internal Revenue Code of 1986 to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions.
  116th Congress
• S 3525A bill to allow a tax credit for certain coronavirus-related charitable contributions for taxable year 2020.
  116th Congress
• HR 6325To allow a tax credit for certain coronavirus-related charitable contributions for taxable year 2020.
  116th Congress
• S 2476A bill to provide a temporary increase in the limitation on deductible contributions made for relief efforts related to Hurricane Dorian.
  116th Congress
• HR 4415To provide a temporary increase in the limitation on deductible contributions made for relief efforts related to Hurricane Dorian.
  116th Congress
• HR 3287To amend the Internal Revenue Code of 1986 to provide for permanent disaster relief.
  116th Congress
• HR 2284To provide disaster tax relief for certain disasters occurring in 2019.
  116th Congress
• S 1133A bill to provide disaster tax relief for certain disasters occurring in 2019.
  116th Congress
• HR 1148To provide for disaster tax relief.
  116th Congress
• HR 1992To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.
  116th Congress
• S 1475A bill to amend the Internal Revenue Code to extend and modify certain charitable tax provisions
  116th Congress
• HR 3259To amend the Internal Revenue Code to extend and modify certain charitable tax provisions.
  116th Congress
• HR 2072To amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.
  116th Congress
• HR 3323To amend the Internal Revenue Code of 1986 to repeal certain rules related to the determination of unrelated business taxable income, to provide that reimbursements for costs of using passenger automobiles for charitable organizations are excluded from gross income, to make the employer credit for paid family and medical leave available to tax-exempt eligible employers, and for other purposes.
  116th Congress
• HR 2928To amend the Internal Revenue Code of 1986 to increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals.
  116th Congress
• S 1603A bill to amend the Internal Revenue Code of 1986 to increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals.
  116th Congress
• HR 5916REDUCE Act of 2018
  115th Congress
• HR 5220Don't Tax Higher Education Act
  115th Congress
• S 1282A bill to amend the Internal Revenue Code of 1986 to repeal certain rules related to the determination of unrelated business taxable income.
  116th Congress
• HR 513To amend the Internal Revenue Code of 1986 to repeal certain rules related to the determination of unrelated business taxable income.
  116th Congress
• HR 1Tax Reform Act of 2014
  113th Congress
• S 170A bill to amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.
  116th Congress