119th Congress · introduced in the Senate · Jan 29, 2025
Charitable Act
Official title from Congress.gov
Latest action (Jan 29, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Jan 29, 2025)
Charitable Act
This bill allows an individual taxpayer who does not itemize their tax deductions to claim a tax deduction for charitable contributions and eliminates the tax penalty for overstating charitable contributions. (Some limitations apply).
Under the bill, for tax years beginning in 2026 or 2027, an individual taxpayer who does not itemize their tax deductions may deduct charitable contributions of up to one-third of the standard deduction allowed to such individual. (Under current law, an individual taxpayer generally must itemize their tax deductions to deduct charitable contributions.)
The bill also eliminates the tax penalty for an underpayment of taxes attributable to overstated charitable contributions by taxpayers who do not itemize deductions. (Under current law, taxpayers who claim a deduction under this bill may be assessed a tax penalty in the amount of 50% of the portion of an understatement of tax liability attributable to overstated charitable contributions.)
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
127 citations; showing the 25 most recently posted.
COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION · lobbying firm or registrant: COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 22, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Spent on own lobbying
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT SECTOR · lobbying firm or registrant: INDEPENDENT SECTOR
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Protecting and strengthening the charitable tax deduction. The Charitable Act (S. 317/ H.R. 801). One Big, Beautiful Bill Act (H.R. 1). Volunteer Driver Tax Appreciation Act (S. 1177/H.R. 1582) Support for maintaining the Johnson Amendment prote…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL PHILANTHROPIC TRUST · lobbying firm or registrant: CM STRATEGIC, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Legislative and regulatory tax issues relating to philanthropic giving, the charitable sector, and donor-advised funds, including S. 317/H.R. 801, S. 3975/H.R. 2891, and issues relating to H.R. 1 (Public Law 119-21).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
RUTGERS THE STATE UNIVERSITY OF NEW JERSEY · lobbying firm or registrant: RUTGERS, THE STATE UNIVERSITY OF NEW JERSEY
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
H.R. 801 and S. 317: Charitable Act A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALZHEIMER'S ASSOCIATION · lobbying firm or registrant: ALZHEIMER'S ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Health Issues
$1,400,000
Spent on own lobbying
…Congress) Catching Up Family Caregivers Act (S. 4291 / H.R. 8273) Improving Retirement Security for Family Caregivers Act (S. 4292 / H.R. 8274) Charitable Act (S. 317/H.R. 801) Alzheimers Law Enforcement Education Act (H.R. 3389) Health Tech Investment Act (S.1399) One Big Beautiful Bill Act (H.R. 1) Older Americans Act Reau…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BOYS & GIRLS CLUBS OF AMERICA · lobbying firm or registrant: BOYS & GIRLS CLUBS OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$130,000
Spent on own lobbying
…of increasing universal charitable deduction; in support of encouraging charitable giving through the US tax code; in support of passage of the Charitable Act (S.317 & H.R.801). In support of regulations for the Federal Scholarship Tax Credit (Education Freedom Tax Credit) that include coverage for non-profit out-of-school…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
YWCA USA · lobbying firm or registrant: YWCA USA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$84,410
Spent on own lobbying
In support of the Charitable Act (S. 317/H.R.801) to expand the charitable deduction to non-itemizers. In support of expanding the charitable deduction to non-itemizers. In support of strengthening th…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED WAY WORLDWIDE (UWW) · lobbying firm or registrant: KOUNTOUPES DENHAM CARR & REID, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$120,000
Paid to lobbying firm
…y and the One Big Beautiful Bill Act (Public Law 119-21), including the Child Tax Credit, Voluntary Income Tax Assistance Program, Earned Income Tax Credit and S.317/H.R. 801, The Charitable Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HEART ASSOCIATION · lobbying firm or registrant: AMERICAN HEART ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Oct 2, 2026 · issue area: Government Issues
$410,000
Spent on own lobbying
Charitable Act (H.R. 801/S. 317) Regulations from the Executive in Need of Scrutiny (REINS) Act (H.R. 142)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION · lobbying firm or registrant: COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 27, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Spent on own lobbying
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT SECTOR · lobbying firm or registrant: INDEPENDENT SECTOR
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Spent on own lobbying
Protecting and strengthening the charitable tax deduction. The Charitable Act (S. 317/ H.R. 801). One Big, Beautiful Bill Act (H.R. 1). Volunteer Driver Tax Appreciation Act (S. 1177/H.R. 1582) Support for maintaining the Johnson Amendment prote…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL PHILANTHROPIC TRUST · lobbying firm or registrant: CM STRATEGIC, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Legislative and regulatory tax issues relating to philanthropic giving, the charitable sector, and donor-advised funds, including S. 317/H.R. 801, S. 3975/H.R. 2891, and issues relating to H.R. 1 (Public Law 119-21).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
RUTGERS THE STATE UNIVERSITY OF NEW JERSEY · lobbying firm or registrant: RUTGERS, THE STATE UNIVERSITY OF NEW JERSEY
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$80,000
Spent on own lobbying
H.R. 801 and S. 317: Charitable Act A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALZHEIMER'S ASSOCIATION · lobbying firm or registrant: ALZHEIMER'S ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Health Issues
$1,800,000
Spent on own lobbying
…ching Up Family Caregivers Act of 2026 (S. 4291/H.R. 8273) Improving Retirement Security for Family Caregivers Act of 2026 (S. 4291 /H.R. 8273) Charitable Act (S. 317/H.R. 801) Alzheimers Law Enforcement Education Act of 2025 (H.R. 3389) Health Tech Investment Act (S.1399) One Big Beautiful Bill Act (H.R. 1) Older Americans…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COUNCIL ON FOUNDATIONS · lobbying firm or registrant: COUNCIL ON FOUNDATIONS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Spent on own lobbying
Charitable Act (S. 317/H.R. 801); IRA Charitable Rollover Facilitation and Enhancement Act (S. 3975/ H.R.2891); Grave Injustice Parity Act (H.R. 7087); Workforce Development Through…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
YWCA USA · lobbying firm or registrant: YWCA USA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 19, 2026 · issue area: Taxation/Internal Revenue Code
$79,538
Spent on own lobbying
In support of the Charitable Act (S. 317/H.R.801) to expand the charitable deduction to non-itemizers. In support of expanding the charitable deduction to non-itemizers. In support of strengthening th…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED WAY WORLDWIDE (UWW) · lobbying firm or registrant: KOUNTOUPES DENHAM CARR & REID, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$120,000
Paid to lobbying firm
…y and the One Big Beautiful Bill Act (Public Law 119-21), including the Child Tax Credit, Voluntary Income Tax Assistance Program, Earned Income Tax Credit and S.317/H.R. 801, The Charitable Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BOYS & GIRLS CLUBS OF AMERICA · lobbying firm or registrant: BOYS & GIRLS CLUBS OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$120,000
Spent on own lobbying
…of increasing universal charitable deduction; in support of encouraging charitable giving through the US tax code; in support of passage of the Charitable Act (S.317 & H.R.801). In support of regulations for the Education Freedom Tax Credit that include coverage for non-profit out-of-school time (OST) services for eligible…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
YWCA USA · lobbying firm or registrant: YWCA USA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Jun 24, 2026 · issue area: Budget/Appropriations
$88,140
Spent on own lobbying
In support of the Charitable Act (S. 317/H.R.801) to expand the charitable deduction to non-itemizers. In support of expanding the charitable deduction to non-itemizers. In support of strengthening th…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
YWCA USA · lobbying firm or registrant: YWCA USA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Jun 24, 2026 · issue area: Taxation/Internal Revenue Code
$88,140
Spent on own lobbying
In support of the Charitable Act (S. 317/H.R.801) to expand the charitable deduction to non-itemizers. In support of expanding the charitable deduction to non-itemizers. In support of strengthening th…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO · lobbying firm or registrant: NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Jun 17, 2026 · issue area: Taxation/Internal Revenue Code
$73,512
Spent on own lobbying
Charitable Act (S. 317/ H.R. 801) Free Speech Fairness Act (S.1205/H.R. 2501) One Big Beautiful Bill Act (H.R. 1) Opposition to repeal or weakening of nonprofit nonpartisanship (John…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALZHEIMER'S ASSOCIATION · lobbying firm or registrant: ALZHEIMER'S ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · amended · posted May 20, 2026 · issue area: Health Issues
$1,790,000
Spent on own lobbying
…es. 1029) Catching Up Family Caregivers Act (S. 5149 / H.R. 9764) Improving Retirement Security for Family Caregivers Act (S. 5148 / H.R. 9765) Charitable Act (S. 317/H.R. 801) Health Tech Investment Act (S.1399) One Big Beautiful Bill Act (H.R. 1) Older Americans Act Reauthorization Act (S. 2120) Other matters related to di…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION · lobbying firm or registrant: COUNCIL FOR ADVANCEMENT AND SUPPORT OF EDUCATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 22, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Spent on own lobbying
S. 317/H.R. 801 - Charitable Act - lobbying in support of legislation that would restore and expand a charitable deduction for non-itemizing taxpayers for 2026/2027,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
RUTGERS THE STATE UNIVERSITY OF NEW JERSEY · lobbying firm or registrant: RUTGERS, THE STATE UNIVERSITY OF NEW JERSEY
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$140,000
Spent on own lobbying
H.R. 801 and S. 317: Charitable Act A bill to amend the Internal Revenue Code of 1986 to modify and extend the deduction for charitable contributions for individuals not itemizing…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INDEPENDENT SECTOR · lobbying firm or registrant: INDEPENDENT SECTOR
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Spent on own lobbying
Protecting and strengthening the charitable tax deduction. The Charitable Act (S. 317/ H.R. 801). One Big, Beautiful Bill Act (H.R. 1). Volunteer Driver Tax Appreciation Act (S. 1177/H.R. 1582) Support for maintaining the Johnson Amendment prote…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing