A bill to amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.
Protecting Charitable Contributions Act of 2017
This bill amends the Internal Revenue Code to modify the requirement for taxpayers to substantiate deductions for charitable contributions of $250 or more with a contemporaneous written acknowledgment by the donee organization. The bill eliminates an exemption from the requirement for contributions reported on a return filed by the donee organization.
Referred to the House Committee on Ways and Means.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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