```

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 323 Introduced in Senate (IS)]

<DOC>

114th CONGRESS
  1st Session
S. RES. 323

 Supporting the designation of December 1, 2015, as ``#GivingTuesday'' 
and supporting strong incentives for all people of the United States to 
                            give generously.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                            December 1, 2015

  Mr. Schumer (for himself, Mr. Thune, Ms. Stabenow, and Mr. Roberts) 
submitted the following resolution; which was referred to the Committee 
                               on Finance

_______________________________________________________________________

                               RESOLUTION

 
 Supporting the designation of December 1, 2015, as ``#GivingTuesday'' 
and supporting strong incentives for all people of the United States to 
                            give generously.

Whereas the Tuesday after Thanksgiving begins the holiday giving season with a 
        global day dedicated to charitable giving, known as ``#GivingTuesday'';
Whereas, December 1, 2015, is the fourth annual #GivingTuesday;
Whereas since the inception of #GivingTuesday in 2012, #GivingTuesday has become 
        a worldwide movement that celebrates the power of giving in all forms;
Whereas in 2012, #GivingTuesday brought together more than 2,500 organizations 
        in all 50 States and continues to gain momentum with more than 35,000 
        partners in the United States and around the world;
Whereas online donations have increased 470 percent since the Tuesday after 
        Thanksgiving in 2011;
Whereas #GivingTuesday, along with other community giving days, highlights the 
        charitable community in the United States, which comprises approximately 
        1,500,000 nonprofit organizations, philanthropic organizations, and 
        religious congregations that are dedicated to improving lives and 
        strengthening communities;
Whereas nonprofit organizations are key partners with Federal, State, and local 
        governments in the delivery of key programs and services, including--

    (1) child learning and nutrition;

    (2) emergency disaster response;

    (3) services for victims; and

    (4) job training and placement programs;

Whereas communities are lifted up by the exposure of all community members to 
        the cultural, educational, and civic opportunities provided by nonprofit 
        organizations;
Whereas the values of volunteerism and generosity toward the common good has led 
        to over 60 percent of people in the United States, including 84 percent 
        of millennials, making financial contributions to support the work of 
        nonprofit organizations;
Whereas virtually every person in the United States benefits from the work of 
        the charitable community, which--

    (1) employs over 13,700,000 workers, or 10 percent of the workforce of 
the United States; and

    (2) engages an additional 63,000,000 volunteers;

Whereas in 2014, individuals, foundations, and businesses gave over 
        $335,000,000,000 to support charitable causes and it has been estimated 
        that, with no deduction for charitable gifts, annual individual giving 
        would drop by 25 to 36 percent;
Whereas other effective charitable giving incentives in the Internal Revenue 
        Code of 1986 relating to individual retirement account contributions, 
        food donations, and conservation easement donations expired on January 
        1, 2015, the fifth time in recent years;
Whereas the United States is a great country with a strong philanthropic 
        tradition that should be continued and carried on; and
Whereas all political parties can agree on charitable giving, which transcends 
        differences of ideology and unites people across boundaries: Now, 
        therefore, be it
    Resolved, That the Senate--
            (1) recognizes that the United States needs a strong and 
        vibrant charitable and philanthropic sector to enable 
        communities to meet local needs;
            (2) supports the designation of December 1, 2015, as 
        ``#GivingTuesday''--
                    (A) to encourage charitable giving;
                    (B) to effect positive change; and
                    (C) to promote causes dedicated to progress, 
                prosperity, and a better world; and
            (3) supports strong incentives for all people of the United 
        States to give generously to charitable organizations by--
                    (A) protecting the existing charitable donation tax 
                deduction; and
                    (B) continuing incentives that encourage 
                philanthropy, volunteering, and innovation.
                                 <all>
```