Title: Recognizing the 100th anniversary of the charitable contribution deduction.
Policy area: Taxation

Summary:
Reaffirms the importance of encouraging rather than diminishing philanthropic services which respond to the needs of communities. Recognizes the 100th anniversary of the tax deduction for charitable contributions.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H. Con. Res. 34 Introduced in House (IH)]

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115th CONGRESS
  1st Session
H. CON. RES. 34

   Recognizing the 100th anniversary of the charitable contribution 
                               deduction.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 2017

    Mr. Lewis of Georgia (for himself and Mr. Tiberi) submitted the 
following concurrent resolution; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                         CONCURRENT RESOLUTION


 
   Recognizing the 100th anniversary of the charitable contribution 
                               deduction.

Whereas the deduction for charitable contributions is one of the oldest 
        preferences in tax law;
Whereas the evolution of a tax exemption related to charity and philanthropy 
        began at the end of the 19th century during consideration of the Tariff 
        Act of 1894;
Whereas the Sixteenth Amendment to the Constitution was ratified in 1913 and 
        allowed for Congress to tax income;
Whereas following the ratification of the Sixteenth Amendment, Congress passed 
        the Revenue Act of 1913 which established the income tax system and 
        included an exemption for certain organizations;
Whereas, on October 3, 1917, in response to United States entrance into and the 
        need to finance World War I, the Congress passed the War Revenue Act of 
        1917;
Whereas the War Revenue Act of 1917 included the first individual income tax 
        deduction in order to ensure that philanthropic efforts continued;
Whereas the charitable deduction empowers individuals to give of their personal 
        income for the benefit of the public;
Whereas individual contributions benefit the arts, humanities, religious 
        institutions, education, human services, the environment, health 
        programs, and many other sectors;
Whereas philanthropy serves as a dynamic force to direct private resources 
        toward addressing the difficult issues and evolving needs of society 
        over a period of time, beyond a single act of good will;
Whereas throughout the 20th century, Democratic and Republican administrations 
        worked to establish what became the Combined Federal Campaign, which 
        seeks to create and support Federal employees' efforts to promote and 
        support philanthropy;
Whereas, in 2015, the largest source of charitable giving was from individual 
        contributions;
Whereas charitable endowments provide foundations and other philanthropic 
        institutions with the flexibility to operate strategically and with a 
        longer term focus for identifying innovative approaches for solving 
        issues at the local, State, national, and international level; and
Whereas philanthropy uniquely contributes to a thriving civil society as an 
        essential partner to Government with deep roots and expansive networks 
        in communities across the country and around the world: Now, therefore, 
        be it
    Resolved by the House of Representatives (the Senate concurring), 
That the House of Representatives (the Senate concurring)--
            (1) reaffirms the importance of encouraging rather than 
        diminishing philanthropic services which respond to the needs 
        of communities; and
            (2) recognizes the 100th anniversary of the charitable 
        contribution deduction.
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