Philippines Charitable Giving Assistance Act

(This measure has not been amended since it was passed by the House on March 24, 2014. The summary of that version is repeated here.)

Philippines Charitable Giving Assistance Act - Treats cash contributions made after the enactment of this Act and before April 15, 2014, for the relief of victims in areas affected by Typhoon Haiyan as having been made on December 31, 2013, for purposes of the tax deduction for charitable contributions. Deems such a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution.

[113th Congress Public Law 92]
[From the U.S. Government Publishing Office]



[[Page 128 STAT. 1039]]

Public Law 113-92
113th Congress

                                 An Act


 
To accelerate the income tax benefits for charitable cash contributions 
         for the relief of victims of the Typhoon Haiyan in the 
          Philippines. <<NOTE: Mar. 25, 2014 -  [H.R. 3771]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Philippines 
Charitable Giving Assistance Act.>> 
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Philippines Charitable Giving 
Assistance Act''.
SEC. 2. ACCELERATION OF INCOME TAX BENEFITS FOR CHARITABLE CASH 
                    CONTRIBUTIONS FOR RELIEF OF VICTIMS OF TYPHOON 
                    HAIYAN IN THE PHILIPPINES.

    (a) <<NOTE: Time period.>>  In General.--For purposes of section 170 
of the Internal Revenue Code of 1986, a taxpayer may treat any 
contribution described in subsection (b) made after the date of the 
enactment of this Act, and before April 15, 2014, as if such 
contribution was made on December 31, 2013, and not in 2014.

    (b) Contribution Described.--A contribution is described in this 
subsection if such contribution is a cash contribution made for the 
relief of victims in areas affected by Typhoon Haiyan, for which a 
charitable contribution deduction is allowable under section 170 of the 
Internal Revenue Code of 1986.
    (c) Recordkeeping.--In the case of a contribution described in 
subsection (b), a telephone bill showing the name of the donee 
organization, the date of the contribution, and the amount of the 
contribution shall be treated as meeting the recordkeeping requirements 
of section 170(f)(17) of the Internal Revenue Code of 1986.

    Approved March 25, 2014.

LEGISLATIVE HISTORY--H.R. 3771 (S. 1821):
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CONGRESSIONAL RECORD, Vol. 160 (2014):
            Mar. 24, considered and passed House.
            Mar. 25, considered and passed Senate.

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