Charitable Giving Partnership Act

Summary: Charitable Giving Partnership Act - Amends the Housing and Community Development Act of 1974 to authorize States to use community development block grants provided for nonentitlement areas to offset the costs of State charity tax credits.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Charitable Giving Partnership Act''.

SEC. 2. ELIGIBLE ACTIVITIES.

    Section 105(a) of the Housing and Community Development Act of 1974 
(42 U.S.C. 5305(a)) is amended--
            (1) in paragraph (23), by striking the period at the end 
        and inserting a semicolon; and
            (2) by inserting after paragraph (23) the following new 
        paragraph:
            ``(24) to the extent only that amounts for a State are 
        available under section 106(d)(8) for use under this paragraph, 
        payment to the State to supplant general revenue losses 
        incurred by the State under a State law that provides, in the 
        case of an individual, for a credit against State income tax 
        imposed for contributions made in cash by individuals to any 
        organization--
                    ``(A) that is described in section 501(c)(3) of the 
                Internal Revenue Code of 1986;
                    ``(B) that is exempt from tax under section 501(a) 
                of the Internal Revenue Code of 1986;
                    ``(C) that is organized under the laws of the 
                United States or of any State in which the organization 
                is qualified to operate;
                    ``(D) that is required, or elects to be treated as 
                being required, to file returns under section 6033 of 
                the Internal Revenue Code of 1986;
                    ``(E) whose predominant activity is--
                            ``(i) the provision of direct services to 
                        individuals whose annual incomes generally do 
                        not exceed 185 percent of the official poverty 
                        line (as defined by the Office of Management 
                        and Budget); or
                            ``(ii) the provision of--
                                    ``(I) temporary donations of food 
                                or meals, or
                                    ``(II) temporary shelter to 
                                homeless individuals,
                        if the location and operation of such services 
                        are such that the service provider may 
                        reasonably conclude that the beneficiaries of 
                        such services are predominantly individuals 
                        described in clause (i);
                    ``(F) for which not more than a total of 25 percent 
                of the annual aggregate expenditures of the 
                organization are administrative expenditures in support 
                of direct services referred to in subparagraph (E) or 
                expenditures for purposes of fundraising on behalf of 
                the organization providing direct services referred to 
                in subparagraph (E); and
                    ``(G) that does not engage in litigation on behalf 
                of any individual referred to in subparagraph (E), 
                voter registration, or political organizing; and''.

SEC. 3. USE OF STATE AMOUNTS FOR NONENTITLEMENT AREAS.

    Section 106(d) of the Housing and Community Development Act of 1974 
(42 U.S.C. 5306(d)) is amended--
            (1) in paragraph (2)--
                    (A) in subparagraph (A)--
                            (i) in the matter preceding clause (i), by 
                        striking ``Amounts allocated under paragraph 
                        (1)'' and inserting the following: ``Any 
                        amounts allocated under paragraph (1) for a 
                        State that remain after amounts are made 
                        available for use under paragraph (8)''; and
                            (ii) in clause (i), by striking ``a State 
                        that'' and inserting ``the State, if the 
                        State'';
                    (B) by striking subparagraph (B) and inserting the 
                following new subparagraph:
    ``(B) If a State has not elected to distribute the amounts 
allocated under paragraph (1) for the State that remain after amounts 
are made available for use under paragraph (8), the Secretary shall 
distribute such amounts.''; and
                    (C) in subparagraphs (C) and (D), by striking 
                ``under paragraph (1)'' each place it appears and 
                inserting the following: ``for the State under 
                paragraph (1) that remain after amounts are made 
                available for use under paragraph (8)'';
            (2) in paragraph (5) (as added by section 811 of the 
        Housing and Community Development Act of 1992 (Public Law 102-
        550; 106 Stat. 3850)), by striking ``distribution in 
        nonentitlement areas'' and inserting ``use under this 
        subsection'';
            (3) by redesignating the second paragraph designated as 
        paragraph (5) (as added by section 106(i) of the Housing and 
        Urban-Rural Recovery Act of 1983 (97 Stat. 1166)) and paragraph 
        (6) as paragraphs (6) and (7), respectively; and
            (4) by adding at the end the following new paragraph:
    ``(8) Of any amounts allocated under paragraph (1) for a State for 
any fiscal year, the State may use not more than 20 percent of such 
amounts for the activity under section 105(a)(24), and the remainder of 
the amounts shall be distributed in accordance with this subsection. In 
the case of a State described in paragraph (2)(B), the Secretary shall 
make such amounts available to the State upon a determination that the 
use of such amounts complies with the requirements under section 
105(a)(24) and this title.''.

SEC. 4. STATEMENT OF COMMUNITY DEVELOPMENT OBJECTIVES.

    Section 104(a)(1) is amended by adding at the end the following new 
sentence: ``In the case of any State receiving amounts pursuant to 
section 106(d)(8), the statement of projected uses of funds shall 
include a statement of the proposed eligible activity under section 
105(a)(24) for which the amounts will be used and the percentage of the 
allocation for the State under section 106(d)(1) to be used for such 
activity.''.