IB 
Union Calendar No. 368 
113TH CONGRESS 
2D SESSION 
H. R. 3134 
[Report No. 113–495] 
To amend the Internal Revenue Code of 1986 to allow charitable contributions 
made by an individual after the close of the taxable year, but before 
the tax return due date, to be treated as made in such taxable year. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 19, 2013 
Mr. KELLY of Pennsylvania introduced the following bill; which was referred 
to the Committee on Ways and Means 
JUNE 26, 2014 
Additional sponsors: Mr. ENYART and Mr. MARINO 
JUNE 26, 2014 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
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A BILL 
To amend the Internal Revenue Code of 1986 to allow chari-
table contributions made by an individual after the close 
of the taxable year, but before the tax return due date, 
to be treated as made in such taxable year. 
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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 ‘‘Charitable Giving Ex-
tension Act’’. 
SEC. 2. EXTENSION OF TIME FOR MAKING CHARITABLE 
CONTRIBUTIONS. 
(a) IN GENERAL.—Subsection (a) of section 170 of 
the Internal Revenue Code of 1986 is amended by redesig-
nating paragraphs (2) and (3) as paragraphs (3) and (4), 
respectively, and by inserting after paragraph (1) the fol-
lowing new paragraph: 
‘‘(2) TREATMENT OF CHARITABLE CONTRIBU-
TIONS MADE BY INDIVIDUALS BEFORE DUE DATE OF 
RETURN.—If any charitable contribution is made by 
an individual after the close of a taxable year but 
not later than the due date (determined without re-
gard to extensions) for the return of tax for such 
taxable year, then the taxpayer may elect to treat 
such charitable contribution as made in such taxable 
year. Such election may be made only at the time of 
the filing of such return of tax and shall be signified 
in such manner as the Secretary may provide.’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made in taxable 
years beginning after December 31, 2013. 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Charitable Giving Ex-
tension Act’’. 
SEC. 2. EXTENSION OF TIME FOR MAKING CHARITABLE 
CONTRIBUTIONS. 
(a) IN GENERAL.—Subsection (a) of section 170 of the 
Internal Revenue Code of 1986 is amended by redesignating 
paragraphs (2) and (3) as paragraphs (3) and (4), respec-
tively, and by inserting after paragraph (1) the following 
new paragraph: 
‘‘(2) TREATMENT
OF
CHARITABLE
CONTRIBU-
TIONS MADE BY INDIVIDUALS BEFORE DUE DATE OF 
RETURN.—If any charitable contribution is made by 
an individual after the close of a taxable year but not 
later than the due date (determined without regard to 
extensions) for the return of tax for such taxable year, 
then the taxpayer may elect to treat such charitable 
contribution as made in such taxable year. Such elec-
tion shall be made at such time and in such manner 
as the Secretary may provide.’’. 
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(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to elections made with respect to taxable 
years beginning after December 31, 2013. 
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Union Calendar No. 368 
113TH CONGRESS 
2D SESSION 
H. R. 3134 
[Report No. 113–495] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
allow charitable contributions made by an indi-
vidual after the close of the taxable year, but be-
fore the tax return due date, to be treated as 
made in such taxable year. 
JUNE 26, 2014 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Mar 15 2010 
21:41 Jun 26, 2014
Jkt 039200
PO 00000
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