I 

113TH CONGRESS 

2D SESSION H. R. 5806 

To amend the Internal Revenue Code of 1986 to modify and make permanent 

certain expiring provisions related to charitable contributions. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 8, 2014 

Mr. CAMP introduced the following bill; which was referred to the Committee 

on Ways and Means, and in addition to the Committee on the Budget, 

for a period to be subsequently determined by the Speaker, in each case 

for consideration of such provisions as fall within the jurisdiction of the 

committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to modify 

and make permanent certain expiring provisions related 

to charitable contributions. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Supporting America’s 

5 Charities Act’’. 


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1 SEC. 2. SPECIAL RULE FOR QUALIFIED CONSERVATION 

2 CONTRIBUTIONS MODIFIED AND MADE PER3 MANENT. 

4 (a) MADE PERMANENT.— 

5 (1) INDIVIDUALS.—Section 170(b)(1)(E) of the 

6 Internal Revenue Code of 1986 is amended by strik7 ing clause (vi). 

8 (2) CORPORATIONS.—Section 170(b)(2)(B) of 

9 such Code is amended by striking clause (iii). 

10 (b) CONTRIBUTIONS OF CAPITAL GAIN REAL PROP11 ERTY MADE FOR CONSERVATION PURPOSES BY NATIVE

12 CORPORATIONS.— 

13 (1) IN GENERAL.—Section 170(b)(2) of such 

14 Code is amended by redesignating subparagraph (C) 

15 as subparagraph (D), and by inserting after sub16 paragraph (B) the following new subparagraph: 

17 ‘‘(C) QUALIFIED CONSERVATION CON18 TRIBUTIONS BY CERTAIN NATIVE CORPORA19 TIONS.— 

20 ‘‘(i) IN GENERAL.—Any qualified con21 servation contribution (as defined in sub22 section (h)(1)) which— 

23 ‘‘(I) is made by a Native Cor24 poration, and 

25 ‘‘(II) is a contribution of prop26 erty which was land conveyed under 


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1 the Alaska Native Claims Settlement 

2 Act, 

3 shall be allowed to the extent that the ag4 gregate amount of such contributions does 

5 not exceed the excess of the taxpayer’s tax6 able income over the amount of charitable 

7 contributions allowable under subpara8 graph (A). 

9 ‘‘(ii) CARRYOVER.—If the aggregate 

10 amount of contributions described in clause 

11 (i) exceeds the limitation of clause (i), such 

12 excess shall be treated (in a manner con13 sistent with the rules of subsection (d)(2)) 

14 as a charitable contribution to which clause 

15 (i) applies in each of the 15 succeeding 

16 years in order of time. 

17 ‘‘(iii) NATIVE CORPORATION.—For 

18 purposes of this subparagraph, the term 

19 ‘Native Corporation’ has the meaning 

20 given such term by section 3(m) of the 

21 Alaska Native Claims Settlement Act.’’. 

22 (2) CONFORMING AMENDMENT.—Section 

23 170(b)(2)(A) of such Code is amended by striking 

24 ‘‘subparagraph (B) applies’’ and inserting ‘‘subpara25 graph (B) or (C) applies’’. 


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1 (3) VALID EXISTING RIGHTS PRESERVED.— 

2 Nothing in this subsection (or any amendment made 

3 by this subsection) shall be construed to modify the 

4 existing property rights validly conveyed to Native 

5 Corporations (within the meaning of section 3(m) of 

6 the Alaska Native Claims Settlement Act) under 

7 such Act. 

8 (c) EFFECTIVE DATE.—The amendments made by 

9 this section shall apply to contributions made in taxable 

10 years beginning after December 31, 2013. 

11 SEC. 3. EXTENSION AND EXPANSION OF CHARITABLE DE12 DUCTION FOR CONTRIBUTIONS OF FOOD IN13 VENTORY. 

14 (a) PERMANENT EXTENSION.—Section 170(e)(3)(C) 

15 of the Internal Revenue Code of 1986 is amended by strik16 ing clause (iv). 

17 (b) INCREASE IN LIMITATION.—Section 170(e)(3)(C) 

18 of such Code, as amended by subsection (a), is amended 

19 by striking clause (ii), by redesignating clause (iii) as 

20 clause (iv), and by inserting after clause (i) the following 

21 new clauses: 

22 ‘‘(ii) LIMITATION.—The aggregate 

23 amount of such contributions for any tax24 able year which may be taken into account 

25 under this section shall not exceed— 


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1 ‘‘(I) in the case of any taxpayer 

2 other than a C corporation, 15 per3 cent of the taxpayer’s aggregate net 

4 income for such taxable year from all 

5 trades or businesses from which such 

6 contributions were made for such 

7 year, computed without regard to this 

8 section, and 

9 ‘‘(II) in the case of a C corpora10 tion, 15 percent of taxable income (as 

11 defined in subsection (b)(2)(D)). 

12 ‘‘(iii) RULES RELATED TO LIMITA13 TION.— 

14 ‘‘(I) CARRYOVER.—If such aggre15 gate amount exceeds the limitation 

16 imposed under clause (ii), such excess 

17 shall be treated (in a manner con18 sistent with the rules of subsection 

19 (d)) as a charitable contribution de20 scribed in clause (i) in each of the 5 

21 succeeding years in order of time. 

22 ‘‘(II) COORDINATION WITH OVER23 ALL CORPORATE LIMITATION.—In the 

24 case of any charitable contribution al25 lowable under clause (ii)(II), subVerDate Sep 11 2014 02:11 Dec 09, 2014 Jkt 049200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H5806.IH H5806

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1 section (b)(2)(A) shall not apply to 

2 such contribution, but the limitation 

3 imposed by such subsection shall be 

4 reduced (but not below zero) by the 

5 aggregate amount of such contribu6 tions. For purposes of subsection 

7 (b)(2)(B), such contributions shall be 

8 treated as allowable under subsection 

9 (b)(2)(A).’’. 

10 (c) DETERMINATION OF BASIS FOR CERTAIN TAX11 PAYERS.—Section 170(e)(3)(C) of such Code, as amended 

12 by subsections (a) and (b), is amended by adding at the 

13 end the following new clause: 

14 ‘‘(v) DETERMINATION OF BASIS FOR

15 CERTAIN TAXPAYERS.—If a taxpayer— 

16 ‘‘(I) does not account for inven17 tories under section 471, and 

18 ‘‘(II) is not required to capitalize 

19 indirect costs under section 263A, 

20 the taxpayer may elect, solely for purposes 

21 of subparagraph (B), to treat the basis of 

22 any apparently wholesome food as being 

23 equal to 25 percent of the fair market 

24 value of such food.’’. 


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1 (d) DETERMINATION OF FAIR MARKET VALUE.— 

2 Section 170(e)(3)(C) of such Code, as amended by sub3 sections (a), (b), and (c), is amended by adding at the 

4 end the following new clause: 

5 ‘‘(vi) DETERMINATION OF FAIR MAR6 KET VALUE.—In the case of any such con7 tribution of apparently wholesome food 

8 which cannot or will not be sold solely by 

9 reason of internal standards of the tax10 payer, lack of market, or similar cir11 cumstances, or by reason of being pro12 duced by the taxpayer exclusively for the 

13 purposes of transferring the food to an or14 ganization described in subparagraph (A), 

15 the fair market value of such contribution 

16 shall be determined— 

17 ‘‘(I) without regard to such inter18 nal standards, such lack of market, 

19 such circumstances, or such exclusive 

20 purpose, and 

21 ‘‘(II) by taking into account the 

22 price at which the same or substan23 tially the same food items (as to both 

24 type and quality) are sold by the tax25 payer at the time of the contribution 


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1 (or, if not so sold at such time, in the 

2 recent past).’’. 

3 (e) EFFECTIVE DATE.— 

4 (1) IN GENERAL.—Except as otherwise pro5 vided in this subsection, the amendments made by 

6 this section shall apply to contributions made after 

7 December 31, 2013, in taxable years ending after 

8 such date. 

9 (2) LIMITATION; APPLICABILITY TO C CORPORA10 TIONS.—The amendments made by subsection (b) 

11 shall apply to contributions made in taxable years 

12 beginning after December 31, 2013. 

13 SEC. 4. RULE ALLOWING CERTAIN TAX-FREE DISTRIBU14 TIONS FROM INDIVIDUAL RETIREMENTS AC15 COUNTS FOR CHARITABLE PURPOSES MADE 

16 PERMANENT. 

17 (a) IN GENERAL.—Section 408(d)(8) of the Internal 

18 Revenue Code of 1986 is amended by striking subpara19 graph (F). 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to distributions made in taxable 

22 years beginning after December 31, 2013. 

23 SEC. 5. BUDGETARY EFFECTS. 

24 (a) PAYGO SCORECARD.—The budgetary effects of 

25 this Act shall not be entered on either PAYGO scorecard 


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1 maintained pursuant to section 4(d) of the Statutory Pay2 As-You-Go Act of 2010. 

3 (b) SENATE PAYGO SCORECARD.—The budgetary ef4 fects of this Act shall not be entered on any PAYGO score5 card maintained for purposes of section 201 of S. Con. 

6 Res. 21 (110th Congress). 

Æ 


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