I
105TH CONGRESS
1ST SESSION
H. R. 1338
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
APRIL 15, 1997
Mr. SOUDER (for himseflf, Mrs. MYRICK, Mr. LARGENT, Mr. MCINTOSH, Mr.
WELLER, Mr. SHADEGG, Mr. WATTS of Oklahoma, Mr. COBURN, Mrs.
KELLY, Mr. ENGLISH of Pennsylvania, Mrs. CHENOWETH, Mr. DUNCAN,
Mr. KOLBE, Mr. BARTLETT of Maryland, Mr. WELDON of Florida, Mr.
GRAHAM, Mr. SENSENBRENNER, Mr. COX of California, Mr. CHABOT,
Mr. PAUL, Mrs. EMERSON, and Mr. CALVERT) 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 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
purposes of this section as being equal to 120 percent of
the amount of such contribution which (but for this sen-
tence) 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 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
170(a) which is taken as a direct charitable deduction for
the taxable year under section 170(m).’’
(C) 
CONFORMING
AMENDMENT.—Sub-
section (d) of section 63 of such Code is amend-
ed by striking ‘‘and’’ at the end of paragraph
(1), by striking the period at the end of para-
graph (2) and inserting ‘‘, and’’, and by adding
at the end thereof the following new paragraph:
‘‘(3) the direct charitable deduction.’’
(d) CHARITABLE CONTRIBUTION DEDUCTION NOT
SUBJECT TO OVERALL LIMITATION ON ITEMIZED DE-
DUCTIONS.—Subsection (c) of section 68 of such Code (re-
lating to overall limitation on itemized deductions) is
amended by striking ‘‘and’’ at the end of paragraph (2),
by striking the period at the end of paragraph (3) and
inserting ‘‘, and’’, and by adding at the end thereof the
following new paragraph:
‘‘(4) the deduction under section 170 (relating
to charitable, etc., contributions and gifts).’’
(e) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1996.
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