IV 

115TH CONGRESS 

1ST SESSION H. CON. RES. 34 

Recognizing the 100th anniversary of the charitable contribution deduction. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 17, 2017 

Mr. LEWIS of Georgia (for himself and Mr. TIBERI) submitted the following 

concurrent resolution; which was referred to the Committee on Ways and 

Means 

CONCURRENT RESOLUTION 

Recognizing the 100th anniversary of the charitable 

contribution deduction. 

Whereas the deduction for charitable contributions is one of 

the oldest preferences in tax law; 

Whereas the evolution of a tax exemption related to charity 

and philanthropy began at the end of the 19th century 

during consideration of the Tariff Act of 1894; 

Whereas the Sixteenth Amendment to the Constitution was 

ratified in 1913 and allowed for Congress to tax income; 

Whereas following the ratification of the Sixteenth Amendment, Congress passed the Revenue Act of 1913 which 

established the income tax system and included an exemption for certain organizations; 


asabaliauskas on DSK3SPTVN1PROD with BILLS
2 

•HCON 34 IH 

Whereas, on October 3, 1917, in response to United States 

entrance into and the need to finance World War I, the 

Congress passed the War Revenue Act of 1917; 

Whereas the War Revenue Act of 1917 included the first individual income tax deduction in order to ensure that 

philanthropic efforts continued; 

Whereas the charitable deduction empowers individuals to 

give of their personal income for the benefit of the public; 

Whereas individual contributions benefit the arts, humanities, 

religious institutions, education, human services, the environment, health programs, and many other sectors; 

Whereas philanthropy serves as a dynamic force to direct private resources toward addressing the difficult issues and 

evolving needs of society over a period of time, beyond a 

single act of good will; 

Whereas throughout the 20th century, Democratic and Republican administrations worked to establish what became the Combined Federal Campaign, which seeks to 

create and support Federal employees’ efforts to promote 

and support philanthropy; 

Whereas, in 2015, the largest source of charitable giving was 

from individual contributions; 

Whereas charitable endowments provide foundations and 

other philanthropic institutions with the flexibility to operate strategically and with a longer term focus for identifying innovative approaches for solving issues at the 

local, State, national, and international level; and 

Whereas philanthropy uniquely contributes to a thriving civil 

society as an essential partner to Government with deep 

roots and expansive networks in communities across the 

country and around the world: Now, therefore, be it 


asabaliauskas on DSK3SPTVN1PROD with BILLS
3 

•HCON 34 IH 

1 Resolved by the House of Representatives (the Senate 

2 concurring), That the House of Representatives (the Sen3 ate concurring)— 

4 (1) reaffirms the importance of encouraging 

5 rather than diminishing philanthropic services which 

6 respond to the needs of communities; and 

7 (2) recognizes the 100th anniversary of the 

8 charitable contribution deduction. 

Æ 


asabaliauskas on DSK3SPTVN1PROD with BILLS