II 

111TH CONGRESS 

2D SESSION S. 2937 

To provide a temporary suspension of limitation on charitable contributions 

and to amend the Internal Revenue Code of 1986 to extend the enhanced 

charitable deduction for contributions of food inventory. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 20, 2010 

Mr. SCHUMER (for himself, Mrs. GILLIBRAND, Mr. NELSON of Florida, Mr. 

LEMIEUX, and Mr. KERRY) introduced the following bill; which was read 

twice and referred to the Committee on Finance 

A BILL 

To provide a temporary suspension of limitation on charitable 

contributions and to amend the Internal Revenue Code 

of 1986 to extend the enhanced charitable deduction 

for contributions of food inventory. 

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

3 SECTION 1. TEMPORARY SUSPENSION OF LIMITATIONS ON 

4 CHARITABLE CONTRIBUTIONS. 

5 (a) IN GENERAL.—Except as otherwise provided in 

6 subsection (b), section 170(b) of the Internal Revenue 

7 Code of 1986 shall not apply to qualified contributions and 

8 such contributions shall not be taken into account for purVerDate Nov 24 2008 04:09 Jan 21, 2010 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2937.IS S2937

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1 poses of applying subsections (b) and (d) of section 170 

2 of such Code to other contributions. 

3 (b) TREATMENT OF EXCESS CONTRIBUTIONS.—For 

4 purposes of section 170 of such Code— 

5 (1) INDIVIDUALS.—In the case of an indi6 vidual— 

7 (A) LIMITATION.—Any qualified contribu8 tion shall be allowed only to the extent that the 

9 aggregate of such contributions does not exceed 

10 the excess of the taxpayer’s contribution base 

11 (as defined in subparagraph (F) of section 

12 170(b)(1) of such Code) over the amount of all 

13 other charitable contributions allowed under 

14 such section 170(b)(1). 

15 (B) CARRYOVER.—If the aggregate 

16 amount of qualified contributions made in the 

17 contribution year (within the meaning of section 

18 170(d)(1) of such Code) exceeds the limitation 

19 of subparagraph (A), such excess shall be added 

20 to the excess described in the portion of sub21 paragraph (A) of such section which precedes 

22 clause (i) thereof for purposes of applying such 

23 section. 

24 (2) CORPORATIONS.—In the case of a corpora25 tion— 


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1 (A) LIMITATION.—Any qualified contribu2 tion shall be allowed only to the extent that the 

3 aggregate of such contributions does not exceed 

4 the excess of the taxpayer’s taxable income (as 

5 determined under paragraph (2) of section 

6 170(b) of such Code) over the amount of all 

7 other charitable contributions allowed under 

8 such paragraph. 

9 (B) CARRYOVER.—Rules similar to the 

10 rules of paragraph (1)(B) shall apply for pur11 poses of this paragraph. 

12 (c) EXCEPTION TO OVERALL LIMITATION ON

13 ITEMIZED DEDUCTIONS.—So much of any deduction al14 lowed under section 170 of such Code as does not exceed 

15 the qualified contributions paid during the taxable year 

16 shall not be treated as an itemized deduction for purposes 

17 of section 68 of such Code. 

18 (d) QUALIFIED CONTRIBUTIONS.— 

19 (1) IN GENERAL.—For purposes of this section, 

20 the term ‘‘qualified contribution’’ means any chari21 table contribution (as defined in section 170(c) of 

22 such Code) if such contribution is— 

23 (A) for relief efforts related to the earth24 quake in Haiti occurring on January 12, 2010, 


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1 (B) paid in cash during 2010 to an organi2 zation described in section 170(b)(1)(A) of such 

3 Code (other than an organization described in 

4 section 509(a)(3) of such Code), and 

5 (C) a contribution with respect to which 

6 the taxpayer has elected the application of this 

7 section. 

8 (2) EXCEPTION.—Such term shall not include a 

9 contribution if the contribution is for establishment 

10 of a new, or maintenance in an existing, segregated 

11 fund or account with respect to which the donor (or 

12 any person appointed or designated by such donor) 

13 has, or reasonably expects to have, advisory privi14 leges with respect to distributions or investments by 

15 reason of the donor’s status as a donor. 

16 (3) APPLICATION OF ELECTION TO PARTNER17 SHIPS AND S CORPORATIONS.—In the case of a part18 nership or S corporation, the election under para19 graph (1)(C) shall be made separately by each part20 ner or shareholder. 


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1 SEC. 2. EXTENSION OF ENHANCED CHARITABLE DEDUC2 TION FOR CONTRIBUTIONS OF FOOD INVEN3 TORY. 

4 (a) IN GENERAL.—Clause (iv) of section 

5 170(e)(3)(C) is amended by striking ‘‘December 31, 

6 2009’’ and inserting ‘‘December 31, 2010’’. 

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

8 this section shall apply to contributions made after De9 cember 31, 2009. 

Æ 


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