{
  "id": "R46178",
  "type": "CRS Report",
  "typeId": "R",
  "number": "R46178",
  "active": true,
  "source": "CRSReports.Congress.gov, EveryCRSReport.com",
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      "type": "CRS Report",
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      "title": "The Charitable Deduction for Individuals: A Brief Legislative History",
      "source": "CRSReports.Congress.gov",
      "retrieved": "2020-09-07T12:22:34.974264",
      "date": "2020-06-26",
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      "id": "R46178_3_2020-06-26",
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      "source": "EveryCRSReport.com",
      "id": 613387,
      "date": "2020-01-14",
      "retrieved": "2020-01-14T23:13:22.968797",
      "title": "The Charitable Deduction for Individuals: A Brief Legislative History",
      "summary": "This report provides a brief history of the major legislative changes to the charitable deduction that have occurred over the past 100 years, focusing on changes to the amount that taxpayers could deduct. Over the past 100 years, Congress has generally increased the amount that eligible taxpayers can deduct for their charitable donations. These changes are summarized in the below table.\nAs Congress has expanded the amount that can be deducted by those who claim the deduction, policymakers have debated the deduction\u2019s effectiveness at increasing charitable giving and the broader role of government subsidies for the philanthropic sector\u2014a discussion that continues to this day.\nMajor Legislative Changes to the Charitable Deduction for Individuals, 1917-Present\n\nYear\nPublic Law\nLegislative Changes\n\n1917\nP.L. 65-50\nEnacted the charitable deduction for individuals. Applicable to contributions of cash or gifts to organizations operated for religious, charitable, scientific, or education purposes or for the prevention of cruelty to animals or children. Maximum allowable deduction capped at 15% of taxable income.\n\n1924\nP.L. 68-176\nEnacted the unlimited charitable deduction (UCD), which waived the 15% limitation for taxpayers who made consistently large charitable contributions.\n\n1944\nP.L. 78-315\nChanged income measure for limitation from taxable income to adjusted gross income (AGI). Hence, charitable deduction was limited to 15% of AGI.\n\n1952\nP.L. 82-465\nIncreased charitable contribution limitation to 20% of AGI.\n\n1954\nP.L. 83-591\nIncreased charitable contribution limitation to 30% of AGI for donations to churches, educational institutions, or hospitals. \n(Donations to other organizations still subject to the 20% AGI limit.)\n\n1964\nP.L. 88-272\nExpanded the list of organizations for which taxpayers were subject to the 30% AGI limitation to include most charitable organizations, except private nonoperating foundations. \n(Donations to private nonoperating foundations were still subject to the 20% AGI limit.)\n\n1969\nP.L. 91-172\nPhased out the UCD and increased the AGI limit to 50% of AGI for cash and ordinary income contributions to charities. \n(Gifts of appreciated property to public charities were still subject to the 30% limitation. Gifts to private nonoperating foundations [both of cash and appreciated property] were still subject to the 20% AGI limit.) \n\n1981\nP.L. 97-34Enacted a temporary above-the-line charitable deduction for taxpayers who did not itemize their deductions. This provision expired as scheduled at the end of 1986.\n\n1984\nP.L. 98-369Increased the AGI limit to 30% for gifts of cash or ordinary income property to donations made to private nonoperating foundations. \n(Gifts of long-term capital gain property to private nonoperating foundations were still subject to the 20% of AGI limit.)\n2017P.L. 115-97Increased the AGI limit to 60% for gifts of cash to charities. \nSource: CRS analysis of public laws and the Joint Committee on Taxation.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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      "topics": [
        {
          "source": "IBCList",
          "id": 4937,
          "name": "Nonprofits & Tax-Exempt Organizations"
        }
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  "topics": []
}