A bill to provide a temporary suspension of limitation on charitable contributions and to amend the Internal Revenue Code of 1986 to extend the enhanced charitable deduction for contributions of food inventory.

Suspends limitations on the tax deduction for charitable contributions made by individuals and corporations, including contributions for relief efforts related to the earthquake in Haiti and cash contributions in 2010 to specified public charities.

Amends the Internal Revenue Code to extend through 2010 the tax deduction for charitable contributions of food inventory from any trade or business (including corporations other than C corporations).