I
104TH CONGRESS
1ST SESSION
H. R. 1575
To amend the Internal Revenue Code of 1986 to increase the amount of
the charitable contribution deduction, to allow such deduction to individ-
uals who do not itemize other deductions, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MAY 3, 1995
Mr. SOUDER (for himself, Mr. BRYANT of Tennessee, Mr. BARTLETT of Mary-
land, Mrs. CHENOWETH, Mr. COBURN, Mr. COOLEY, Mr. DORNAN, Mr.
ENGLISH of Pennsylvania, Mr. GALLEGLY, Mr. GILMAN, Mr. GRAHAM,
Mr. HUTCHINSON, Mr. INGLIS of South Carolina, Mr. LARGENT, Mr.
MCINTOSH, Mrs. MYRICK, Mr. SHADEGG, Mr. SMITH of New Jersey, Mr.
SMITH of Texas, Mr. STOCKMAN, Mr. WATTS of Oklahoma, and Mr.
WELDON of Florida) introduced the following bill; which was referred to
the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the amount of the charitable contribution deduction, to
allow such deduction to individuals who do not itemize
other deductions, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Giving Incentive and
Volunteer Empowerment (GIVE) Act’’.
SEC. 2. MODIFICATIONS TO DEDUCTION FOR CHARITABLE
CONTRIBUTIONS.
(a) INCREASE IN AMOUNT OF DEDUCTION FOR INDI-
VIDUALS.—Paragraph (1) of section 170(a) of the Inter-
nal Revenue Code of 1986 (relating to charitable, etc.,
contributions and gifts) is amended by adding at the end
the following: ‘‘In the case of an individual, the amount
of each charitable contribution shall be treated for pur-
poses of this section as being equal to 120 percent of the
amount of such contribution which (but for this sentence)
would otherwise be taken into account under this section.’’
(b) CONTRIBUTIONS MADE AFTER CLOSE OF TAX-
ABLE YEAR.—Subsection (a) of section 170 of such Code
is amended by adding at the end the following new para-
graph:
‘‘(4) TIME
WHEN
CONTRIBUTIONS
DEEMED
MADE.—The taxpayer may elect to treat any chari-
table contribution which is made not later than the
time prescribed by law for filing the return for the
taxable year (not including extensions thereof) as
being made on the last day of such taxable year.
Such an election, once made, shall be irrevocable.’’
(c) DEDUCTION ALLOWED TO INDIVIDUALS WHO DO
NOT ITEMIZE OTHER DEDUCTIONS.—
(1) IN GENERAL.—Section 170 of such Code
(relating to charitable, etc., contributions and gifts)
is amended by redesignating subsection (m) as sub-
section (n) and by inserting after subsection (l) the
following new subsection:
‘‘(m) DEDUCTION FOR INDIVIDUALS NOT ITEMIZING
DEDUCTIONS.—In the case of an individual who does not
itemize his deductions for the taxable year, the amount
allowable under subsection (a) for the taxable year shall
be taken into account as a direct charitable deduction
under section 63 to the extent such amount exceeds
$1,000 ($2,000 in the case of a joint return).’’
(2) DIRECT CHARITABLE DEDUCTION.—
(A) IN GENERAL.—Subsection (b) of sec-
tion 63 of such Code is amended by striking
‘‘and’’ at the end of paragraph (1), by striking
the period at the end of paragraph (2) and in-
serting ‘‘, and’’, and by adding at the end
thereof the following new paragraph:
‘‘(3) the direct charitable deduction.’’
(B) DEFINITION.—Section 63 of such
Code is amended by redesignating subsection
(g) as subsection (h) and by inserting after sub-
section (f) the following new subsection:
‘‘(g) DIRECT CHARITABLE DEDUCTION.—For pur-
poses of this section, the term ‘direct charitable deduction’
means that portion of the amount allowable under section