H.R. 7083 · 110th Congress
Charity Enhancement Act of 2008
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Passed the House without a recorded vote, then expired. It passed by voice vote or unanimous consent, which don't record how each member voted, but didn't become law before the 110th Congress ended.
D
LewisSponsor5 cosponsors · 4 D, 1 R
5 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
- House Introduced Sep 25, 2008
- House Passed Sep 27, 2008
Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to modify rules and definitions relating to the excise tax on distributions from donor advised funds (charitable funds in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such funds by reason of his or her…
What it does: CRS summary · Passed House without amendment · Sep 27, 2008
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to modify rules and definitions relating to the excise tax on distributions from donor advised funds (charitable funds in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such funds by reason of his or her status as a donor).
Excludes from the definition of "donor advised fund" charitable funds that receive contributions or are advised solely by one or more public charities or governmental entities.
Exempts certain scholarship distributions from the tax on distributions from donor advised funds.
Repeals the requirement of a written acknowledgment by a supporting organization (a charitable organization that maintains one or more donor advised funds) that it has exclusive legal control over assets contributed to it.
Exempts certain compensation and benefits paid to substantial contributors by supporting organizations from treatment as excess benefits.
Exempts certain supporting organizations established before January 1, 1970, from applicable holdings and payout requirements.
Treats contributions to tax-exempt organizations by Indian tribal governments in the same manner as contributions by states for purposes of determining the classification of an organization as a public charity or private foundation.
Requires certain tax-exempt organizations that file at least five tax returns annually with the Internal Revenue Service (IRS) to use electronic filing.
Extends the bad check penalty to payments of tax by commercially acceptable means (e.g., electronic payments).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Charity Enhancement Act of 2008
Latest action (Sep 29, 2008): Received in the Senate.
Policy area: Taxation · Origin: House · Introduced: Sep 25, 2008
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
- House Introduced Sep 25, 2008
- House Passed Sep 27, 2008
No recorded floor vote found.