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Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Description: This report briefly summarizes the temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. The report also discusses the economic impact of these charitable tax provisions.
Date: unknown
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Description: This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes.
Date: October 17, 2014
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Contributions for Haiti's Earthquake Victims

Description: This report discusses the Haiti Assistance Income Tax Incentive Act (HAITI Act; H.R. 4462), a bill passed on January 20, 2010 to accelerate the income tax benefits for charitable cash contributions for the relief of earthquake victims.
Date: January 22, 2010
Creator: Sherlock, Molly F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

An Overview of the Nonprofit and Charitable Sector

Description: This report discusses various aspects of the nonprofit and charitable sector, including the sector's size and scope, funding, and relationship with the federal government.
Date: November 17, 2009
Creator: Sherlock, Molly F. & Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tax Issues Relating to Charitable Contributions and Organizations

Description: This report focuses on deductions for charitable contributions, and on institutions that are generally eligible for deductible charitable contributions, such as social welfare organizations, educational institutions, nonprofit hospitals, and churches, along with conduits to those institutions such as private foundations, donor-advised funds, and supporting organizations.
Date: August 5, 2008
Creator: Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Contributions of Food Inventory: Proposals for Change

Description: This report discusses the temporary change in the tax law governing charitable donations of food. Recent legislation expanded the existing tax incentive for firms that are C corporations to all businesses that donate food to charity
Date: January 16, 2008
Creator: Jackson, Pamela J
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: This report is one in the series of reports that discusses the Charitable Choice Act of 2001 (Title II of the House bill) and its rules, as well as the charitable choice laws, and other areas of this program.
Date: August 9, 2004
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: This report is one in the series of reports that discusses the Charitable Choice Act of 2001 (Title II of the House bill) and its rules, as well as the charitable choice laws, and other areas of this program.
Date: August 9, 2004
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: This report is one in the series of reports that discusses the Charitable Choice Act of 2001 (Title II of the House bill) and its rules, as well as the charitable choice laws, and other areas of this program.
Date: February 19, 2002
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: The Senate Finance Committee version of H.R. 7, approved on July 16, 2002, does not contain the “charitable choice” title of the House-passed H.R. 7; nor does it include a compromise “faith-based” provision (from S. 1924 as introduced) that sought to assure equal treatment for nongovernmental providers of almost all federally-funded social services. Remaining in the Senate Finance bill are tax incentives to promote private giving. The Charitable Choice Act of 2001 (Title II of the House bill) would apply its rules, which are significantly different from those in four existing charitable choice laws, to nine new program areas.
Date: August 21, 2002
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: This report is one in the series of reports that discusses the Charitable Choice Act of 2001 (Title II of the House bill) and its rules, as well as the charitable choice laws, and other areas of this program.
Date: October 21, 2002
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: The 107th Congress did not pass tax incentives for private giving or legislation intended to assure equal treatment of religious organizations as providers of social services (provisions in S. 1924, the original CARE bill). The House voted to extend charitable choice rules to numerous new programs (H.R. 7), as the President urged, but the Senate refused. However, in an Executive Order, President Bush on December 12, 2002, directed six cabinet-level departments and the Agency for International Development (AID) to bring policies concerning social service programs into line with charitable choice principles set forth in the Order.
Date: January 3, 2003
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: The 108th Congress has resumed efforts to pass tax incentives for private giving (S. 476, passed by the Senate on April 9, and H.R. 7, introduced May 7, 2003). However, these bills do not contain provisions intended to promote religious organizations as providers of federally funded social services – charitable choice provisions.. The House voted in 2001 to extend charitable choice rules, which now apply to a limited set of programs, to numerous new programs (H.R. 7 in the 107th Congress), as the President urged, but the Senate refused. However, in an Executive Order, President Bush on December 12, 2002, directed six cabinet-level departments and the Agency for International Development (AID) to bring policies concerning social service programs into line with charitable choice principles set forth in the Order.
Date: May 9, 2003
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Charitable Choice, Faith-Based Initiatives, and TANF

Description: The 108th Congress has resumed efforts to pass tax incentives for private giving (S. 476, passed by the Senate on April 9, and H.R. 7, introduced May 7, 2003). However, these bills do not contain provisions intended to promote religious organizations as providers of federally funded social services – charitable choice provisions.. The House voted in 2001 to extend charitable choice rules, which now apply to a limited set of programs, to numerous new programs (H.R. 7 in the 107th Congress), as the President urged, but the Senate refused. However, in an Executive Order, President Bush on December 12, 2002, directed six cabinet-level departments and the Agency for International Development (AID) to bring policies concerning social service programs into line with charitable choice principles set forth in the Order.
Date: September 30, 2003
Creator: Burke, Vee
Item Type: Report
Partner: UNT Libraries Government Documents Department

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Date: July 14, 2003
Creator: Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department