Supporting the designation of "#GivingTuesday" and supporting strong incentives for all people of the United States to give generously.

Recognizes that the United States needs a strong and vibrant charitable and philanthropic sector to enable communities to meet local needs. Expresses support for: (1) the designation of #GivingTuesday as a way to encourage charitable giving, and (2) strong incentives for all Americans to give generously to charitable organizations by protecting the charitable deduction and incentives that encourage philanthropy and volunteering.