I 
113TH CONGRESS 
2D SESSION 
H. R. 5806 
To amend the Internal Revenue Code of 1986 to modify and make permanent 
certain expiring provisions related to charitable contributions. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 8, 2014 
Mr. CAMP introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committee on the Budget, 
for a period to be subsequently determined by the Speaker, in each case 
for consideration of such provisions as fall within the jurisdiction of the 
committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
and make permanent certain expiring provisions related 
to charitable contributions. 
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 ‘‘Supporting America’s 
Charities Act’’. 
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SEC. 2. SPECIAL RULE FOR QUALIFIED CONSERVATION 
CONTRIBUTIONS MODIFIED AND MADE PER-
MANENT. 
(a) MADE PERMANENT.— 
(1) INDIVIDUALS.—Section 170(b)(1)(E) of the 
Internal Revenue Code of 1986 is amended by strik-
ing clause (vi). 
(2) CORPORATIONS.—Section 170(b)(2)(B) of 
such Code is amended by striking clause (iii). 
(b) CONTRIBUTIONS OF CAPITAL GAIN REAL PROP-
ERTY MADE FOR CONSERVATION PURPOSES BY NATIVE 
CORPORATIONS.— 
(1) IN GENERAL.—Section 170(b)(2) of such 
Code is amended by redesignating subparagraph (C) 
as subparagraph (D), and by inserting after sub-
paragraph (B) the following new subparagraph: 
‘‘(C) 
QUALIFIED
CONSERVATION
CON-
TRIBUTIONS
BY
CERTAIN
NATIVE
CORPORA-
TIONS.— 
‘‘(i) IN GENERAL.—Any qualified con-
servation contribution (as defined in sub-
section (h)(1)) which— 
‘‘(I) is made by a Native Cor-
poration, and 
‘‘(II) is a contribution of prop-
erty which was land conveyed under 
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the Alaska Native Claims Settlement 
Act, 
shall be allowed to the extent that the ag-
gregate amount of such contributions does 
not exceed the excess of the taxpayer’s tax-
able income over the amount of charitable 
contributions allowable under subpara-
graph (A). 
‘‘(ii) CARRYOVER.—If the aggregate 
amount of contributions described in clause 
(i) exceeds the limitation of clause (i), such 
excess shall be treated (in a manner con-
sistent with the rules of subsection (d)(2)) 
as a charitable contribution to which clause 
(i) applies in each of the 15 succeeding 
years in order of time. 
‘‘(iii) 
NATIVE
CORPORATION.—For 
purposes of this subparagraph, the term 
‘Native Corporation’ has the meaning 
given such term by section 3(m) of the 
Alaska Native Claims Settlement Act.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
170(b)(2)(A) of such Code is amended by striking 
‘‘subparagraph (B) applies’’ and inserting ‘‘subpara-
graph (B) or (C) applies’’. 
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(3) VALID
EXISTING
RIGHTS
PRESERVED.— 
Nothing in this subsection (or any amendment made 
by this subsection) shall be construed to modify the 
existing property rights validly conveyed to Native 
Corporations (within the meaning of section 3(m) of 
the Alaska Native Claims Settlement Act) under 
such Act. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made in taxable 
years beginning after December 31, 2013. 
SEC. 3. EXTENSION AND EXPANSION OF CHARITABLE DE-
DUCTION FOR CONTRIBUTIONS OF FOOD IN-
VENTORY. 
(a) PERMANENT EXTENSION.—Section 170(e)(3)(C) 
of the Internal Revenue Code of 1986 is amended by strik-
ing clause (iv). 
(b) INCREASE IN LIMITATION.—Section 170(e)(3)(C) 
of such Code, as amended by subsection (a), is amended 
by striking clause (ii), by redesignating clause (iii) as 
clause (iv), and by inserting after clause (i) the following 
new clauses: 
‘‘(ii) 
LIMITATION.—The 
aggregate 
amount of such contributions for any tax-
able year which may be taken into account 
under this section shall not exceed— 
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‘‘(I) in the case of any taxpayer 
other than a C corporation, 15 per-
cent of the taxpayer’s aggregate net 
income for such taxable year from all 
trades or businesses from which such 
contributions were made for such 
year, computed without regard to this 
section, and 
‘‘(II) in the case of a C corpora-
tion, 15 percent of taxable income (as 
defined in subsection (b)(2)(D)). 
‘‘(iii) RULES
RELATED
TO
LIMITA-
TION.— 
‘‘(I) CARRYOVER.—If such aggre-
gate amount exceeds the limitation 
imposed under clause (ii), such excess 
shall be treated (in a manner con-
sistent with the rules of subsection 
(d)) as a charitable contribution de-
scribed in clause (i) in each of the 5 
succeeding years in order of time. 
‘‘(II) COORDINATION WITH OVER-
ALL CORPORATE LIMITATION.—In the 
case of any charitable contribution al-
lowable under clause (ii)(II), sub-
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section (b)(2)(A) shall not apply to 
such contribution, but the limitation 
imposed by such subsection shall be 
reduced (but not below zero) by the 
aggregate amount of such contribu-
tions. For purposes of subsection 
(b)(2)(B), such contributions shall be 
treated as allowable under subsection 
(b)(2)(A).’’. 
(c) DETERMINATION OF BASIS FOR CERTAIN TAX-
PAYERS.—Section 170(e)(3)(C) of such Code, as amended 
by subsections (a) and (b), is amended by adding at the 
end the following new clause: 
‘‘(v) DETERMINATION OF BASIS FOR 
CERTAIN TAXPAYERS.—If a taxpayer— 
‘‘(I) does not account for inven-
tories under section 471, and 
‘‘(II) is not required to capitalize 
indirect costs under section 263A, 
the taxpayer may elect, solely for purposes 
of subparagraph (B), to treat the basis of 
any apparently wholesome food as being 
equal to 25 percent of the fair market 
value of such food.’’. 
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(d) DETERMINATION OF FAIR MARKET VALUE.— 
Section 170(e)(3)(C) of such Code, as amended by sub-
sections (a), (b), and (c), is amended by adding at the 
end the following new clause: 
‘‘(vi) DETERMINATION OF FAIR MAR-
KET VALUE.—In the case of any such con-
tribution of apparently wholesome food 
which cannot or will not be sold solely by 
reason of internal standards of the tax-
payer, lack of market, or similar cir-
cumstances, or by reason of being pro-
duced by the taxpayer exclusively for the 
purposes of transferring the food to an or-
ganization described in subparagraph (A), 
the fair market value of such contribution 
shall be determined— 
‘‘(I) without regard to such inter-
nal standards, such lack of market, 
such circumstances, or such exclusive 
purpose, and 
‘‘(II) by taking into account the 
price at which the same or substan-
tially the same food items (as to both 
type and quality) are sold by the tax-
payer at the time of the contribution 
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(or, if not so sold at such time, in the 
recent past).’’. 
(e) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to contributions made after 
December 31, 2013, in taxable years ending after 
such date. 
(2) LIMITATION; APPLICABILITY TO C CORPORA-
TIONS.—The amendments made by subsection (b) 
shall apply to contributions made in taxable years 
beginning after December 31, 2013. 
SEC. 4. RULE ALLOWING CERTAIN TAX-FREE DISTRIBU-
TIONS FROM INDIVIDUAL RETIREMENTS AC-
COUNTS FOR CHARITABLE PURPOSES MADE 
PERMANENT. 
(a) IN GENERAL.—Section 408(d)(8) of the Internal 
Revenue Code of 1986 is amended by striking subpara-
graph (F). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to distributions made in taxable 
years beginning after December 31, 2013. 
SEC. 5. BUDGETARY EFFECTS. 
(a) PAYGO SCORECARD.—The budgetary effects of 
this Act shall not be entered on either PAYGO scorecard 
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maintained pursuant to section 4(d) of the Statutory Pay- 
As-You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARD.—The budgetary ef-
fects of this Act shall not be entered on any PAYGO score-
card maintained for purposes of section 201 of S. Con. 
Res. 21 (110th Congress). 
Æ 
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