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house Bill H.R. 5806

Supporting America's Charities Act

bill Progress

  • Not enacted
    The President has not signed this bill
  • The senate has not voted
  • The house Rejected December 11th, 2014
    Roll Call Vote 275 Yea / 149 Nay
      house Committees
      Committee on the Budget
      Committee on Ways and Means
    IntroducedDecember 8th, 2014

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Bill Details

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Supporting America's Charities Act

Official Title

To amend the Internal Revenue Code of 1986 to modify and make permanent certain expiring provisions related to charitable contributions.


Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation. Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent.

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