that has accrued during that period on amounts
deposited in the account by that individual.’’;
and
(2) by adding at the end the following:
‘‘(f) USE OF EXCESS INTEREST TO FUND OTHER IN-
DIVIDUAL DEVELOPMENT ACCOUNTS.—To the extent that
a qualified entity has an amount that, but for the limita-
tion in subsection (a)(3), would be required by that sub-
section to be deposited into the individual development ac-
count of an individual or into a parallel account main-
tained by the qualified entity, the qualified entity may de-
posit the amount into the individual development account
of any individual or into any such parallel account main-
tained by the qualified entity.’’.
SEC. 303. SENSE OF THE CONGRESS REGARDING COR-
PORATE CONTRIBUTIONS TO FAITH-BASED
ORGANIZATIONS, ETC.
(a) FINDINGS.—The Congress finds as follows:
(1) America’s community of faith has long
played a leading role in dealing with difficult societal
problems 
that 
might 
otherwise 
have 
gone
unaddressed.
(2) President Bush has called upon Americans
‘‘to revive the spirit of citizenship . . . to marshal
the compassion of our people to meet the continuing
needs of our Nation’’.
(3) Although the work of faith-based organiza-
tions should not be used by government as an excuse
for backing away from its historic and rightful com-
mitment to help those who are disadvantaged and in
need, such organizations can and should be seen as
a valuable partner with government in meeting soci-
etal challenges.
(4) Every day faith-based organizations in the
United States help people recover from drug and al-
cohol addiction, provide food and shelter for the
homeless, rehabilitate prison inmates so that they
can break free from the cycle of recidivism, and
teach people job skills that will allow them to move
from poverty to productivity.
(5) Faith-based organizations are often more
successful in dealing with difficult societal problems
than government and non-sectarian organizations.
(6) As President Bush has stated, ‘‘It is not
sufficient to praise charities and community groups;
we must support them. And this is both a public ob-
ligation and a personal responsibility.’’.
(7) Corporate foundations contribute billions of
dollars each year to a variety of philanthropic
causes.
(8) According to a study produced by the Cap-
ital Research Center, the 10 largest corporate foun-
dations 
in 
the 
United 
States 
contributed
$1,900,000,000 to such causes.
(9) According to the same study, faith-based or-
ganizations only receive a small fraction of the con-
tributions made by corporations in the United
States, and 6 of the 10 corporations that give the
most to philanthropic causes explicitly ban or re-
strict contributions to faith-based organizations.
(b) CORPORATIONS ENCOURAGED TO CONTRIBUTE
TO FAITH-BASED ORGANIZATIONS.—The Congress calls
on corporations in the United States, in the words of the
President, ‘‘to give more and to give better’’ by making
greater contributions to faith-based organizations that are
on the front lines battling some of the great societal chal-
lenges of our day.
(c) SENSE OF THE CONGRESS.—It is the sense of
Congress that—
(1) corporations in the United States are im-
portant partners with government in efforts to over-
come difficult societal problems; and
(2) no corporation in the United States should
adopt policies that prohibit the corporation from
contributing to an organization that is successfully
advancing a philanthropic cause merely because such
organization is faith based.
SEC. 304. MATERNITY GROUP HOMES.
Section 322 of the Runaway and Homeless Youth Act
(42 U.S.C. 5714–2) is amended—
(1) in subsection (a)(1), by inserting ‘‘(includ-
ing maternity group homes)’’ after ‘‘group homes’’;
and
(2) by adding at the end the following:
‘‘(c) MATERNITY GROUP HOME.—In this part, the
term ‘maternity group home’ means a community-based,
adult-supervised group home that provides—
‘‘(1) young mothers and their children with a
supportive and supervised living arrangement in
which such mothers are required to learn parenting
skills, including child development, family budgeting,
health and nutrition, and other skills to promote
their long-term economic independence and the well-
being of their children; and
‘‘(2) pregnant women with—
‘‘(A) information regarding the option of
placing children for adoption through licensed
adoption service providers;
‘‘(B) assistance with prenatal care and
child birthing; and
‘‘(C) pre- and post-placement adoption
counseling.’’.
SEC. 305. AUTHORITY OF STATES TO USE 10 PERCENT OF
THEIR TANF FUNDS TO CARRY OUT SOCIAL
SERVICES BLOCK GRANT PROGRAMS.
Section 404(d)(2) of the Social Security Act (42
U.S.C. 604(d)(2)) is amended to read as follows:
‘‘(2) LIMITATION ON AMOUNT TRANSFERABLE
TO
TITLE
XX
PROGRAMS.—A State may use not
more than 10 percent of the amount of any grant
made to the State under section 403(a) for a fiscal
year to carry out State programs pursuant to title
XX.’’.
Passed the House of Representatives September 17,
2003.
Attest:
Clerk.
108TH CONGRESS
1ST SESSION
H. R. 7
AN ACT
To amend the Internal Revenue Code of 1986 to
provide incentives for charitable contributions by
individuals and businesses, and for other pur-
poses.