I 
116TH CONGRESS 
1ST SESSION H. R. 3259 
To amend the Internal Revenue Code to extend and modify certain charitable 
tax provisions. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 13, 2019 
Mr. BLUMENAUER (for himself and Mr. KELLY of Pennsylvania) introduced 
the following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code to extend and modify 
certain charitable tax provisions. 
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 ‘‘Charities Helping 
Americans Regularly Throughout the Year Act of 2019’’. 
SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE 
FOR CHARITABLE CONTRIBUTIONS DEDUC-
TION. 
(a) DETERMINATION OF STANDARD MILEAGE RATE 
FOR CHARITABLE CONTRIBUTIONS DEDUCTION.—Sub-
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section (i) of section 170 of the Internal Revenue Code 
of 1986 is amended to read as follows: 
‘‘(i) STANDARD MILEAGE RATE FOR USE OF PAS-
SENGER AUTOMOBILE.—For purposes of computing the 
deduction under this section for use of a passenger auto-
mobile, the standard mileage rate shall be the rate deter-
mined by the Secretary, which rate shall not be less than 
the standard mileage rate used for purposes of section 
213.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to miles traveled after the date 
of the enactment of this Act. 
SEC. 3. MANDATORY E-FILING BY EXEMPT ORGANIZATIONS. 
(a) IN GENERAL.—Section 6033 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(n) as subsection (o) and by inserting after subsection (m) 
the following new subsection: 
‘‘(n) MANDATORY ELECTRONIC FILING.—Any orga-
nization required to file a return under this section shall 
file such return in electronic form.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (7) of 
section 527(j) of such Code is amended by striking ‘‘if the 
organization has’’ and all that follows through ‘‘such cal-
endar year’’. 
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(c) INSPECTION OF ELECTRONICALLY FILED AN-
NUAL RETURNS.—Subsection (b) of section 6104 of such 
Code is amended by adding at the end the following: ‘‘Any 
annual return required to be filed electronically under sec-
tion 6033(n) shall be made available by the Secretary to 
the public as soon as practicable in a machine readable 
format.’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to taxable years beginning after the date 
of the enactment of this Act. 
(2) TRANSITIONAL RELIEF.— 
(A) SMALL ORGANIZATIONS.— 
(i) IN GENERAL.—In the case of any 
small organizations, or any other organiza-
tions for which the Secretary of the Treas-
ury or the Secretary’s delegate (hereafter 
referred to in this paragraph as the ‘‘Sec-
retary’’) determines the application of the 
amendments made by this section would 
cause undue burden without a delay, the 
Secretary may delay the application of 
such amendments, but such delay shall not 
apply to any taxable year beginning on or 
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after the date 2 years after the date of the 
enactment of this Act. 
(ii) SMALL ORGANIZATION.—For pur-
poses of clause (i), the term ‘‘small organi-
zation’’ means any organization— 
(I) the gross receipts of which for 
the 
taxable 
year 
are 
less 
than 
$200,000; and 
(II) the aggregate gross assets of 
which at the end of the taxable year 
are less than $500,000. 
(B) ORGANIZATIONS
FILING
FORM
990– 
T.—In the case of any organization described in 
section 511(a)(2) of the Internal Revenue Code 
of 1986 which is subject to the tax imposed by 
section 511(a)(1) of such Code on its unrelated 
business taxable income, or any organization re-
quired to file a return under section 6033 of 
such Code and include information under sub-
section (e) thereof, the Secretary may delay the 
application of the amendments made by this 
section, but such delay shall not apply to any 
taxable year beginning on or after the date 2 
years after the date of the enactment of this 
Act. 
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SEC. 4. MODIFICATION OF RULES RELATING TO DONOR AD-
VISED FUNDS. 
(a) ALLOWANCE OF TAX-FREE CHARITABLE DIS-
TRIBUTIONS
FROM
INDIVIDUAL
RETIREMENT
AC-
COUNTS.— 
(1) 
IN
GENERAL.—Clause 
(i) 
of 
section 
408(d)(8)(B) of the Internal Revenue Code of 1986 
is amended by striking ‘‘or any fund or account de-
scribed in section 4966(d)(2)’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to distributions made 
in taxable years beginning after December 31, 2018. 
(b) RETURN DISCLOSURES.— 
(1) DISTRIBUTIONS.—Subsection (k) of section 
6033 of the Internal Revenue Code of 1986 is 
amended— 
(A) in paragraph (2), by striking ‘‘and’’ at 
the end; 
(B) in paragraph (3), by striking the pe-
riod at the end and inserting a comma; and 
(C) by adding at the end the following new 
paragraphs: 
‘‘(4) list the total number of such funds which 
were in existence for the 36-month period ending at 
the close of such taxable year, 
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‘‘(5) list the total number of funds described in 
paragraph (4) which made at least 1 grant during 
the period described in such paragraph, and 
‘‘(6) set forth— 
‘‘(A) whether such organization has a pub-
licly available policy with respect to funds which 
are inactive, dormant, or do not make distribu-
tions during the period described in paragraph 
(4), 
‘‘(B) a description of the organization’s 
policy for responding to funds described in sub-
paragraph (A) or a statement that no such pol-
icy is in effect, and 
‘‘(C) whether such organization regularly 
and consistently monitors and enforces compli-
ance with the policy described in subparagraph 
(A) with respect to such funds.’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to returns for taxable 
years beginning after December 31, 2019. 
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SEC. 5. MODIFICATION OF THE TAX RATE FOR THE EXCISE 
TAX ON INVESTMENT INCOME OF PRIVATE 
FOUNDATIONS. 
(a) IN GENERAL.—Section 4940(a) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘2 percent’’ 
and inserting ‘‘1 percent’’. 
(b) ELIMINATION OF REDUCED TAX WHERE FOUN-
DATION
MEETS
CERTAIN
DISTRIBUTION
REQUIRE-
MENTS.—Section 4940 of such Code is amended by strik-
ing subsection (e). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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