II 

116TH CONGRESS 

1ST SESSION S. 1475 

To amend the Internal Revenue Code to extend and modify certain charitable 

tax provisions. 

IN THE SENATE OF THE UNITED STATES 

MAY 15, 2019 

Mr. THUNE (for himself, Mr. CASEY, Mr. WYDEN, and Mr. ROBERTS) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code to extend and modify 

certain charitable tax provisions. 

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 ‘‘Charities Helping 

5 Americans Regularly Throughout the Year Act of 2019’’. 

6 SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE 

7 FOR CHARITABLE CONTRIBUTIONS DEDUC8 TION. 

9 (a) DETERMINATION OF STANDARD MILEAGE RATE

10 FOR CHARITABLE CONTRIBUTIONS DEDUCTION.—SubVerDate Sep 11 2014 02:22 May 25, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1475.IS S1475

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1 section (i) of section 170 of the Internal Revenue Code 

2 of 1986 is amended to read as follows: 

3 ‘‘(i) STANDARD MILEAGE RATE FOR USE OF PAS4 SENGER AUTOMOBILE.—For purposes of computing the 

5 deduction under this section for use of a passenger auto6 mobile, the standard mileage rate shall be the rate deter7 mined by the Secretary, which rate shall not be less than 

8 the standard mileage rate used for purposes of section 

9 213.’’. 

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

11 this section shall apply to miles traveled after the date 

12 of the enactment of this Act. 

13 SEC. 3. MANDATORY E-FILING BY EXEMPT ORGANIZATIONS. 

14 (a) IN GENERAL.—Section 6033 of the Internal Rev15 enue Code of 1986 is amended by redesignating subsection 

16 (n) as subsection (o) and by inserting after subsection (m) 

17 the following new subsection: 

18 ‘‘(n) MANDATORY ELECTRONIC FILING.—Any orga19 nization required to file a return under this section shall 

20 file such return in electronic form.’’. 

21 (b) CONFORMING AMENDMENT.—Paragraph (7) of 

22 section 527(j) of such Code is amended by striking ‘‘if the 

23 organization has’’ and all that follows through ‘‘such cal24 endar year’’. 


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1 (c) INSPECTION OF ELECTRONICALLY FILED AN2 NUAL RETURNS.—Subsection (b) of section 6104 of such 

3 Code is amended by adding at the end the following: ‘‘Any 

4 annual return required to be filed electronically under sec5 tion 6033(n) shall be made available by the Secretary to 

6 the public as soon as practicable in a machine readable 

7 format.’’. 

8 (d) EFFECTIVE DATE.— 

9 (1) IN GENERAL.—Except as provided in para10 graph (2), the amendments made by this section 

11 shall apply to taxable years beginning after the date 

12 of the enactment of this Act. 

13 (2) TRANSITIONAL RELIEF.— 

14 (A) SMALL ORGANIZATIONS.— 

15 (i) IN GENERAL.—In the case of any 

16 small organizations, or any other organiza17 tions for which the Secretary of the Treas18 ury or the Secretary’s delegate (hereafter 

19 referred to in this paragraph as the ‘‘Sec20 retary’’) determines the application of the 

21 amendments made by this section would 

22 cause undue burden without a delay, the 

23 Secretary may delay the application of 

24 such amendments, but such delay shall not 

25 apply to any taxable year beginning on or 


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1 after the date 2 years after of the enact2 ment of this Act. 

3 (ii) SMALL ORGANIZATION.—For pur4 poses of clause (i), the term ‘‘small organi5 zation’’ means any organization— 

6 (I) the gross receipts of which for 

7 the taxable year are less than 

8 $200,000; and 

9 (II) the aggregate gross assets of 

10 which at the end of the taxable year 

11 are less than $500,000. 

12 (B) ORGANIZATIONS FILING FORM 990– 

13 T.—In the case of any organization described in 

14 section 511(a)(2) of the Internal Revenue Code 

15 of 1986 which is subject to the tax imposed by 

16 section 511(a)(1) of such Code on its unrelated 

17 business taxable income, or any organization re18 quired to file a return under section 6033 of 

19 such Code and include information under sub20 section (e) thereof, the Secretary may delay the 

21 application of the amendments made by this 

22 section, but such delay shall not apply to any 

23 taxable year beginning on or after the date 2 

24 years after of the enactment of this Act. 


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1 SEC. 4. MODIFICATION OF RULES RELATING TO DONOR AD2 VISED FUNDS. 

3 (a) ALLOWANCE OF TAX-FREE CHARITABLE DIS4 TRIBUTIONS FROM INDIVIDUAL RETIREMENT AC5 COUNTS.— 

6 (1) IN GENERAL.—Clause (i) of section 

7 408(d)(8)(B) of the Internal Revenue Code of 1986 

8 is amended by striking ‘‘or any fund or account de9 scribed in section 4966(d)(2)’’. 

10 (2) EFFECTIVE DATE.—The amendment made 

11 by this subsection shall apply to distributions made 

12 in taxable years beginning after December 31, 2018. 

13 (b) RETURN DISCLOSURES.— 

14 (1) DISTRIBUTIONS.—Subsection (k) of section 

15 6033 of the Internal Revenue Code of 1986 is 

16 amended— 

17 (A) in paragraph (2), by striking ‘‘and’’ at 

18 the end; 

19 (B) in paragraph (3), by striking the pe20 riod at the end and inserting a comma; and 

21 (C) by adding at the end the following new 

22 paragraphs: 

23 ‘‘(4) list the total number of such funds which 

24 were in existence for the 36-month period ending at 

25 the close of such taxable year, 


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1 ‘‘(5) list the total number of funds described in 

2 paragraph (4) which made at least 1 grant during 

3 the period described in such paragraph, and 

4 ‘‘(6) set forth— 

5 ‘‘(A) whether such organization has a pub6 licly available policy with respect to funds which 

7 are inactive, dormant, or do not make distribu8 tions during the period described in paragraph 

9 (4), 

10 ‘‘(B) a description of the organization’s 

11 policy for responding to funds described in sub12 paragraph (A) or a statement that no such pol13 icy is in effect, and 

14 ‘‘(C) whether such organization regularly 

15 and consistently monitors and enforces compli16 ance with the policy described in subparagraph 

17 (A) with respect to such funds.’’. 

18 (2) EFFECTIVE DATE.—The amendment made 

19 by this subsection shall apply to returns for taxable 

20 years beginning after December 31, 2019. 


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1 SEC. 5. MODIFICATION OF THE TAX RATE FOR THE EXCISE 

2 TAX ON INVESTMENT INCOME OF PRIVATE 

3 FOUNDATIONS. 

4 (a) IN GENERAL.—Section 4940(a) of the Internal 

5 Revenue Code of 1986 is amended by striking ‘‘2 percent’’ 

6 and inserting ‘‘1 percent’’. 

7 (b) ELIMINATION OF REDUCED TAX WHERE FOUN8 DATION MEETS CERTAIN DISTRIBUTION REQUIRE9 MENTS.—Section 4940 of such Code is amended by strik10 ing subsection (e). 

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

12 this section shall apply to taxable years beginning after 

13 the date of the enactment of this Act. 

Æ 


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