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.
Charitable contributionsIncome tax deductionsTax administration and collection, taxpayers
A bill to amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.
USA115th CongressS-587| Senate
| Updated: 3/9/2017
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.