To amend the Internal Revenue Code of 1986 to establish a new status for certain tax-exempt organizations with administrative expenses not exceeding 25 percent of contributions.

Good Incentives for Vital Non-profit Governance Act or the GIVING Act This bill amends the Internal Revenue Code to establish a new 501(c)(3)(A) status for certain tax-exempt organizations with exempt-purpose expenditures that comprise at least 75% of the total expenditures of the organization for the year. Exempt-purpose expenditures exclude administrative expenses.