Tax Issues Relating to Charitable Contributions and Organizations

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Report metadata

Identifier

R48789

Version

3

Product type

Reports

Status

Active

Published

Jan 8, 2026

Source updated

Jan 13, 2026, 2:08 pm UTC

Authors: Donald J. Marples, Jane G. Gravelle, Brendan McDermott

Source topics: Nonprofits & Tax-Exempt Organizations, Donor-Advised Funds (DAFs), College & University Endowments, Charitable Contributions

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

• S 317A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.
  119th Congress
• HR 801To amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing deductions.
  119th 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
• HR 140To provide tax relief for damages relating to Hurricanes Helene and Milton.
  119th 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
• HR 1992To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.
  116th Congress
• HR 1582To amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.
  119th Congress
• S 1177A bill to amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.
  119th Congress
• S 895A 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.
  119th Congress
• HR 2891To amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds.
  119th 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
• 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