S. 1821 · 113th Congress

Philippines Charitable Giving Assistance Act

Stage
Passed a chamber
Introduced
2013-12-12
Latest action
2014-03-25 · Indefinitely postponed by Senate by Unanimous Consent.

Summary

Philippines Charitable Giving Assistance Act - Treats cash contributions made after January 1, 2014, and before March 1, 2014, for the relief of victims of Typhoon Haiyan as having been made on December 31, 2013, for purposes of the tax deduction for charitable contributions. Deems such a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution.