Charitable contributions

HR 723: Protect American Election Administration Act of 2025

Protect American Election Administration Act of 2025

This bill generally prohibits a state from soliciting, receiving, or expending any payment or donation of funds, property, or personal services from a private entity for the purpose of administering a federal election. For example, the bill prohibits the use of these payments or donations for programs related to voter education, outreach, and registration.

The prohibition shall not apply to a state’s acceptance and use of a private entity’s donation of space to be used for a polling place or an early voting site.

Sponsors

Tom Cole (R) OK

Cosponsors

Virginia Foxx (R) NC, Jake Ellzey (R) TX, Claudia Tenney (R) NY, Ryan Zinke (R) MT, John Carter (R) TX, Tracey Mann (R) KS

Introduced on
Friday, January 24th, 2025

Subjects
Charitable contributions, Elections, voting, political campaign regulation, State and local government operations

S 216: Save Our Seas 2.0 Amendments Act

Sponsors

Dan Sullivan (R) AK

Cosponsors

Sheldon Whitehouse (D) RI

Introduced on
Thursday, January 23rd, 2025

Subjects
Aquatic ecology, Charitable contributions, Department of Commerce, Indian social and development programs, International organizations and cooperation, Marine pollution, Public contracts and procurement, Public-private cooperation, Social work, volunteer service, charitable organizations, Water quality

S 118: Inaugural Committee Transparency Act of 2025

Inaugural Committee Transparency Act of 2025

This bill requires the presidential inaugural committee to disclose to the Federal Election Commission, by 90 days after the presidential inaugural ceremony, any disbursement made in an amount equal to or greater than $200 and the purpose of each disbursement. The committee must also disclose the name and address of the person to whom the disbursement was made, the date of the disbursement, and the total amount and purpose of the disbursement.

The bill prohibits (1) an inaugural committee from soliciting or receiving a donation from a foreign national, in addition to the current ban on a committee accepting such a donation; (2) a person from making a donation to an inaugural committee in the name of another; (3) a foreign national from making a donation or making a promise to make a donation to such a committee; or (4) converting a donation to an inaugural committee to personal use.

The committee must disburse any remaining donated funds not later than 90 days after the inaugural ceremony to tax-exempt charitable organizations, but may request an extension of such 90-day period.

Sponsors

Catherine Cortez Masto (D) NV

Cosponsors

Sheldon Whitehouse (D) RI, Chris Van Hollen (D) MD, Edward Markey (D) MA, Jeff Merkley (D) OR

Introduced on
Thursday, January 16th, 2025

Subjects
Charitable contributions, Elections, voting, political campaign regulation, Fraud offenses and financial crimes, Government ethics and transparency, public corruption, Presidents and presidential powers, Vice Presidents, Social work, volunteer service, charitable organizations, Tax-exempt organizations

HR 217: CHIP IN for Veterans Act of 2025

Communities Helping Invest through Property and Improvements Needed for Veterans Act or the CHIP IN for Veterans Act

This bill makes permanent, starting December 16, 2026, the pilot program under which the Department of Veterans Affairs (VA) may accept donations of property or facilities from certain nonfederal entities (e.g., state authorities or private entities). The bill also removes the limit on the number of donations that the VA may accept under the program.

Sponsors

Don Bacon (R) NE

Cosponsors

Josh Gottheimer (D) NJ

Introduced on
Tuesday, January 7th, 2025

Subjects
Charitable contributions, Department of Veterans Affairs, Government buildings, facilities, and property, Land transfers

HR 140: Hurricane Helene and Milton Tax Relief Act of 2025

Hurricane Helene and Milton Tax Relief Act of 2025

This bill increases the tax deduction for charitable contributions related to Hurricanes Helene and Milton relief efforts and makes changes related to distributions and loans from retirement plans and the earned income tax credit (EITC) for eligible individuals impacted by the hurricanes.

The bill increases the maximum tax deduction for charitable contributions to 100% of adjusted gross income for individuals and 20% of taxable income for corporations for qualified hurricane disaster contributions. Further, individuals may claim a deduction for qualified hurricane disaster contributions even if they do not itemize their tax deductions.

The bill defines qualified hurricane disaster contributions, as charitable contributions for Hurricanes Helene and Milton relief efforts made on or after September 28, 2024, and before December 31, 2025.

The bill also

eliminates the 10% penalty on early distributions from a qualified retirement plan for up to $100,000 of qualified hurricane disaster distributions to an eligible individual,
allows eligible individuals to include qualified hurricane disaster distributions in income over three years, and
increases the loan amount that may be borrowed from a qualified retirement plan to $100,000 and allows such loans to be repaid over a longer time period.

An eligible individual is an individual whose principal home during the incident period was in a qualified hurricane disaster area and who sustained economic loss due to Hurricanes Helene or Milton.

Finally, the bill allows eligible individuals to calculate the EITC for the 2024 tax year using 2023 earned income.

Sponsors

Vern Buchanan (R) FL

Cosponsors

Chuck Edwards (R) NC

Introduced on
Friday, January 3rd, 2025

Subjects
Charitable contributions, Employee benefits and pensions, Income tax credits, Income tax deductions, Natural disasters