S. 587 · 115th Congress
Protecting Charitable Contributions Act of 2017
- Stage
- In committee
- Sponsor
- Pat Roberts
- Introduced
- 2017-03-09
- Latest action
- 2017-03-09 · Introduced in Senate
Summary
Protecting Charitable Contributions Act of 2017
This bill amends the Internal Revenue Code to modify the requirement for taxpayers to substantiate deductions for charitable contributions of $250 or more with a contemporaneous written acknowledgment by the donee organization. The bill eliminates an exemption from the requirement for contributions reported on a return filed by the donee organization.