Mr. Speaker, pursuant to House Resolution 670, I call up the bill (H.R. 4719) to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of…
Mr. Speaker, pursuant to House Resolution 670, I call up the bill (H.R. 4719) to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory, and ask for its immediate consideration.
Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and to include extraneous material on H.R. 4719.
Mr. Speaker, I yield myself such time as I may consume.
The American people are the most charitable people in the world, donating money, food, and clothing in times of need. Their donations ensure that charities and foundations can help individuals and communities across the country.
There are numerous provisions in the Tax Code that encourage giving, and the bill we have before us today, H.R. 4719, the America Gives More Act, ensures that some of these provisions are made permanent so individuals, businesses, and farmers can donate and give back more. The first provision will make permanent and expand the charitable deduction for contributions of food inventory by businesses, regardless of how they are organized.
Food banks are a vital part of communities, helping Americans put food on the table and provide for their families when they have come across hard times or suffered through a natural disaster.
The Food Donation Connection has estimated that since this tax deduction was expanded in 2006, donations have increased 127 percent. Unfortunately, a provision in current law that encouraged passthrough businesses to contribute food inventory expired at the end of last year, and charities and foundations across the country are urging that it be restored and made permanent.
According to Feeding America, 3.6 billion pounds of food is distributed by food bank members each year. This legislation would significantly increase food bank access to the 70 billion pounds of nutritious food wasted each year.
Today, we have the opportunity to continue this important credit, allowing all businesses, farmers, and ranchers to take advantage and donate more nutritious food to the millions of Americans who need it most.
This bill also ensures that seniors who donate to charities from their Individual Retirement Accounts can do so without a tax penalty. According to the Independent Sector, this provision has ``prompted more than $140 million in gifts to the work of nonprofits since enactment, assisting social service providers, religious organizations, cultural institutions and schools, and other nonprofits.'' Making this provision permanent can only serve to increase the generous donations that charities rely on.
In addition, the bill will make permanent the deduction for contributions of conservation easements. This provision will also increase the amount of land or property donated for charitable use. Witnesses before the Ways and Means Committee have testified that in the first 2 years of the enactment of conservation easements, the number of donations doubled compared to the previous 2 years, resulting in a 32 percent increase of acreage conserved.
This is one area, especially, where long-term planning is essential. To allow this to expire makes it much more difficult for the often multigenerational planning necessary to take place. In Michigan, I have seen the benefits of conservation easements firsthand. This is a tremendous legacy for future generations.
The tax reform draft the committee produced earlier in the year would encourage charitable giving in several important ways and, by creating a stronger economy, analysis found that it would increase charitable giving by an estimated $2.2 billion each year.
Two important charitable provisions from the draft--lowering the excise tax on private foundations and extending the tax deadline for charitable contributions from December 31 to April 15--are included in the America Gives More Act.
At the end of the year, many taxpayers have no idea what their tax liability will be, and it is only after struggling through the daunting process of preparing their tax return that they know with certainty. If taxpayers were permitted to make and deduct contributions prior to filing their tax return, I believe many Americans will be even more generous in supporting religious and charitable causes. Testimony before the Ways and Means Committee found that allowing donors to deduct gifts until April 15 would result in significantly more charitable giving.
Another provision from the draft would lower and simplify the excise tax on private foundations, making compliance easy, especially for smaller foundations. As a result, foundations will have more of their resources available to support charities and exempt organizations across the country.
All of these provisions are bipartisan and have the support of over 850 charities and foundations across the country, who wrote to Congress stating:
Without an incentive in place and assured, many of the
gifts the charitable incentives were intended to promote will
simply not take place.
I will insert in the Record the letter from Independent Sector, supported by 850 charities and foundations across the United States.
Independent Sector,
July 15, 2014.
Open Letter to the House of Representatives: Millions of
individuals and families are served by the essential work of
America's public charities, which is made possible in part by
incentives for charitable giving in our tax code. The House
may soon have an opportunity to address tax legislation that
would renew and make permanent three key incentives for
donations to America's public charities. We strongly urge you
to approve legislation that would renew the IRA charitable
rollover and the enhanced incentives for donations of food
inventory and land conservation easements, each of which
expired as of January 1, 2014.
Originally enacted in the Pension Protection Act of 2006 as
a way to encourage increased charitable giving, these three
provisions have demonstrated a significant impact on the
nonprofit community. The IRA charitable rollover increases
the ability of older Americans to make gifts to charities by
allowing individuals age 70\1/2\ or older to donate up to
$100,000 to a qualifying public charity directly from their
IRAs without incurring tax on the withdrawal. The provision
has prompted more than $140 million in gifts to the work of
nonprofits since enactment, assisting social service
providers, religious organizations, cultural institutions and
schools, and other nonprofits.
The enhanced deduction for donations of food allows
individuals and organizations to reduce their taxable income
by providing qualifying food inventory to certain charitable
organizations. According to Feeding America, 3.6 billion
pounds of food is distributed by food bank members each year.
This legislation would significantly increase food bank
access to the 70 billion pounds of nutritious food wasted
each year, particularly the 6 billion pounds of produce that
does not make it to market.
The enhanced deduction for donations of land conservation
easements allows land owners to get a meaningful deduction
for permanently retiring development rights to their property
to protect and preserve significant natural resources. A
survey by the Land Trust Alliance showed that this incentive
helped 1,700 land trusts increase the pace of conservation by
a third--to over a million acres a year.
Unfortunately, these charitable tax provisions were allowed
to expire on January 1 for the fourth time in recent years.
On each of the three previous occasions, an entire package of
tax extenders was reinstated retroactively at the end of the
following year. While this may be an adequate solution for
many provisions in the extenders package, these charitable
provisions are different. Without an incentive in place and
assured, many of the gifts the incentives were intended to
promote will simply not take place. The time to plan and
execute the gifts will have already passed by.
For all these reasons, we urge you to support legislation
to permanently reinstate these critical giving incentives,
namely: H.R. 4619 (to make permanent the IRA charitable
rollover); HR 4719 (to permanently extend the charitable
deduction for donation of food inventory); and H.R. 2807 (the
Conservation Easement Incentive Act). We hope to see them
combined and passed as a package as soon as possible in order
to continue sustaining the vital work of charitable
organizations in our communities.
Thank you for your consideration,
Independent Sector; 92nd Street Y; Achievement Centers for
Children; Ackland Art Museum; Acton Conservation Trust;
Adults with Developmental Disabilities; Advonance;
Agricutural Stewardship Association; Agudath Israel of
America; Agudath Israel of the Five Towns; Air Force
Museum Foundation; Akron-Canton Regional Foodbank; Alabama
Dance Council; Alachua Conservation Trust; Alexander Haas;
All Saints Church; All Stars Project (ASP); Alliance for
Children and Families; Alliance of Arizona Nonprofits; The
ALS Association; Amador Livermore Valley Historical
Society & Museum on Main; American Alliance of Museums;
American Autoimmune Related Diseases Association; American
Behcet's Disease Association; American Cancer Society
Cancer Action Network; American Chemical Society.
American Clock & Watch Museum; American Folk Art Museum;
American Friends Service Committee; American Heart
Association; American Jewish Committee (AJC); American
Library Association; American Lung Association; American Red
Cross; Americans for the Arts; Americans for the Arts Action
Fund; America's Charities; Amon Carter Museum of American
Art; The Ananda Center for the Arts; Anderson County Museum;
Andy Warhol Museum; AngelCare/Americans Care & Share; Angus
Nazarene Food Pantry; Ann Arrundell County Historical
Society, Inc.; Annette Strawder Here to Help Pantry; Antique
Boat Museum; Apache Creek Deaf and Youth Ranch, Inc.;
Appalachia Ohio Alliance; Argus Museum; Arkansas Nonprofit
Alliance; Armstrong County Museum; Arthurdale Heritage, Inc.;
Association for Healthcare Philanthropy.
Association of Art Museum Directors; Association of Direct
Response Fundraising Counsel; Association of Fundraising
Professionals; Atlantic Coast Conservancy; Auburn Automotive
Heritage, Inc. & Auburn Cord Duesenberg Automobile Museum;
Bainbridge Island Land Trust; Baltimore Heritage Area
Association; Baltimore Museum of Art; Bass Museum of Art; Bay
Area Food Bank; Bayer Center for Nonprofit Management at
Robert Morris University; Bayou Land Conservancy; Bayshore
Baptist Church Food Pantry; Bedford Historical Society;
Believer's Sanctuary; Bellville Christian Food Pantry;
BethanyKids; Bishop Hill Heritage Association; Black Swamp
Conservancy; Blair County Historical Society; Blue Ridge
Conservancy; Blue Ridge Land Conservancy; BoardSource.
Boise Art Museum; Boston Baroque; Boston Children's Museum;
Bowers Museum;
Boys & Girls Clubs of Austin County, TX; Boys & Girls Clubs
of Southeastern Michigan; Branford Land Trust, Inc.; Brazoria
County Alcoholic Recovery Center; Briar Bush Nature Center;
The Bridge Ministries; The Bridge Over Troubled Waters;
Bridging for Tomorrow; BrightFocus Foundation; Buckner
Children & Family Services; Burchfield Penney Art Center; The
Burd Group; Califomia Association of Food Banks; Califomia
Association of Museums; Califomia Museum of Ancient Art;
Califomia Science Center Foundation; Califomia State Parks;
Calyx Sustainable Tourism; Capital Area Food Bank of Texas;
Carbon County Museum; Care and Share, Inc.; Carolina Mountain
Land Conservancy; CASA Program for the Ogeechee Circuit; Casa
Rosa Food Pantry.
Catawba Lands Conservancy; Cathedral Arts Project, Inc.;
Catholic Foundation of Eastern Montana; Cedar Rapids Museum
of Art; Cedarhurst Center for the Arts; Celiac Disease
Foundation; Center for History; Center for Nonprofit
Excellence; Center for Non-Profits; Center for Success and
Independence; Central Co-op; Central Pennsylvania Food Bank;
Champlain Area Trails; Cheyenne Center, Inc.; Chicago
Humanities Festival; Children's Discovery Museum; Christian
Tabernacle; Civil War Trust; Clay Center for the Arts &
Sciences of West Virginia; Clear Lake Food Pantry; ClearWater
Conservancy; Cleveland Zoological Society; Clinton Symphony
Orchestra; Coalition for Pulmonary Fibrosis; Colby College
Museum of Art; Cole Art Center at Stephen F. Austin State
University.
Collins Group, A Division of Donald A. Campbell & Company;
Colorado Nonprofit Association; Colorado-Wyoming Association
of Museums; Columbia College (MO); Columbia Land Trust (OR &
WA); Columbia Museum of Art (SC); Columbia Pacific Heritage
Museum; Columbus Museum of Art; Community Action Committee of
the Lehigh Valley; Community Care Center, Inc.; Community
Food Bank of Eastern Oklahoma; Community Food Pantry in Tool
(TX); Community Food Pantry of Franklin County, Texas;
Community Foodbank of New Jersey; The Community Foundation
for Crawford County; Community Foundation for Muskegon
County; Community Foundation for Southwest Washington;
Community Foundation of Eastern Connecticut; Community
Foundation of Northern Colorado; The Community Foundation of
South Puget Sound; Community Foundation of the Great River
Bend; Community Foundation of the Holland/Zeeland Area;
Congaree Land Trust; Connecticut Electric Railway Association
dba Connecticut Trolley Museum; Connecticut Farmland Trust.
Connecticut Food Bank; Connecticut Land Conservation
Council; Connecticut Nonprofit Human Services Cabinet;
Connemara Conservancy Foundation; Conservation Foundation of
the Gulf Coast; The Conservation Fund; Conservation Tax
Credit Transfer, LLC; Conservation Trust for North Carolina;
The Contemporary Austin; COPD Foundation; CoreStrategies for
Nonprofits, Inc.; Cornerstone Outreach Center of Amarillo,
Inc.; Council for Christian Colleges & Universities; Council
of Michigan Foundations; Council on Foundations; Cow Marsh
Creek Consultants, LLC; Cradle of Texas Conservancy, Inc.;
Crawford County Historical Society; Crested Butte Land Trust;
Crisis Center of the Plains; Crocker Art Museum; Crossroads
at Park Place, Inc.; Cultural Alliance of Fairfield County;
Cultural Assets Consulting; Cumberland Land Trust.
Currier Museum of Art; Cystic Fibrosis Foundation; Da Vinci
Science Center; Dallas Museum of Art; Dance/USA; Dare to
Believe Ministries Outreach Center; Dare to Care Food Bank;
Datil Educators Club; Deke Slayton Memorial Space & Bicycle
Museum; Delaware Center for the Contemporary Arts; Delaware
Highlands Conservancy; Denver Art Museum; Des Moines Art
Center; Desert Foothills Land Trust; Dixon Gallery and
Gardens; DMA Nonprofit Federation; Donors Forum; Douglas
County Historical Society; The Drawing Center; Duck Hollow;
DuPage County Historical Museums; Dutchess Land Conservancy;
Earl Scruggs Center; East End Baptist Church; East
Hillsborough Historical Society, Inc.; East Texas Food Bank;
Eastern Sierra Land Trust; Ecology Project International.
EcoTrust; Edisto Island Open Land Trust; Eightmile River
Wild & Scenic Coordinating Committee; Ellis County Museum,
Inc.; Eno River Association; Epilepsy Foundation; Epiphany
Lutheran Church; Equestrian Partners in Conservation (EPIC);
Erie Art Museum; Essex County Greenbelt Association;
Exploration Place; Family Abuse Shelter of Miami; Family
League of Baltimore; Family Worship Center Food Pantry; Faye
Gehl Conservation Foundation; Fayette CARE Clinic; Federation
of Protestant Welfare Agencies; Feeding America; Feeding
America San Diego; Feeding America Southwest Virginia;
Feeding America Tampa Bay; Feeding Indiana's Hungry; Feeding
Pennsylvania; Field Museum; First Baptist Church (Atlanta,
TX); First Baptist Church (Bovina, TX); First Christian
Church Food Pantry.
First Christian Church Outreach (Conroe, TX); First
Resource Center; Fishtown Preservation Society, Inc.;
Flathead Land Trust; Florida Holocaust Museum; The Florida
Orchestra; Florida Philanthropic Network; Food Bank of
Central New York; Food Bank of Delaware; Food Bank of
Northeast Arkansas; Food Bank of the Albemarle; Food Bank of
the Rockies; Food Bank of the Southern Tier; The Food Bank of
Western Massachusetts; FOOD for Lane County; Food Industry
Alliance of New York State; Foodbank of Southeastern
Virginia; The Foodbank, Inc.; Foodshare; Foothills
Conservancy of North Carolina; Forgotten Harvest; Fort
Ticonderoga; Foundation Layers; Fox Valley Family YMCA;
Frances Lehman Loeb Art Center; Franklin Area Community
Services.
Franklin County (KS) Historical Society; Franklin
Institute; Franklin Park Conservatory and Botanical Gardens;
Freshwater Future; Freshwater Land Trust; Frick Art and
Historical Center; Friends Committee on National Legislation;
Friends of Balcones Canyonlands National Wildlife Refuge;
Friends of Lopez Island Pool; Friends of the Mitchell Gallery
of Flight; Friends of Tualatin River National Wildlife
Refuge; Frist Center for the Visual Arts; Galveston Bay
Foundation; Gates Mills Land Conservancy; Gateway Science
Museum; Gathering Waters Conservancy; Geist Fall Creek
Watershed Alliance; The General Society of Mayflower
Descendants; Genesee Valley Conservancy, Inc.; George Eastman
House; Georgia Center for Nonprofits; Georgia Charitable Care
Network; Gilroy Historical Society; Girl Scouts of San
Gorgonio; Girl Scouts of the USA; Girls Inc.
Glen Ellyn Historical Society; Glencairn Museum; Global
Orphan Assistance Foundation; God's Pantry Food Bank; Gold
Coast Railroad Museum; Golden Gate National Parks
Conservancy; Golden State Bonsai Federation and Bonsai Garden
at Lake Merritt; Goldstein Museum of Design; Good Neighbor
Community Builders; Good Samaritan Health & Wellness Center;
Goshen Land Trust; Grand Encampment Museum; Grand Haven Area
Community Foundation; Grand Rapids Art Museum; Grand Traverse
Regional Land Conservancy; Grantmakers Forum of New York;
Grassroots International; The Graue Mill & Museum; Great
Peninsula Conservancy; Great Plains Food Bank; Great Plains
Welsh Heritage Project; The Greater Boston Food Bank; Greater
Chicago Food Depository; Greater Grace Outreach; Greater
Hudson Heritage Network; Greenbelt Land Trust of Mid-
Missouri.
Greensboro Land Trust; Grosse Ile Nature and Land
Conservancy; Grounds For Sculpture; Gulf Coast Community
Foundation; Gulf Coast Symphony; Hammer Museum; Harmony
House; Harry Chapin Food Bank of Southwest Florida; Harry S.
Truman Little White House; The Hartt School; Harvard Art
Museums; Harvest Assembly, House of Blessing; Harvest House;
Harvest Texarkana Regional Food Bank; Harvesters--The
Community Food Network (KS); Harvesters--The Community Food
Network (MO); Hawaiian Islands Land Trust; Heart of the Lakes
Center for Land Conservation Policy; Heaven's Windows; Hedley
Senior Citizens; Heifer Foundation; Heifer International;
Helping Hands Outreach Center of Gasconade County; Henderson
Food Pantry; The Henry Ford; Herbert F. Johnson Museum of
Art.
Heritage Museum (OR); Heritage Museum of Orange County;
Hidalgo Medical Services; High Museum of Art; High Plains
Food Bank; Higher Heights Church of God Food Pantry;
Highlands-Cashiers Land Trust; Hill Country Land Trust;
Hillsboro Independent School District Education Foundation;
Hillwood Estate, Museum & Gardens; Historic Flat Rock, Inc.;
The History Center in Tompkins County; Holy Family Home and
Shelter, Inc.; Holy Family St. Vincent de Paul; Holy Ghost St
Vincent de Paul; HomeAid Atlanta; Honolulu Museum of Art;
Hope Food Pantry; HOPE Outreach; House of Help Hempstead; The
House of the Seven Gables Settlement Association; Houston
Food Bank; The Humanity Institute for Children & Families
(HICF); Hunger-Free Pennsylvania; Hyde Hall; IBB Local 684
Labor Participation.
Idaho Coalition of Land Trusts; The Idaho Foodbank; Iglesia
Trinidad (TX); Illinois Coalition Against Domestic Violence;
Illinois Collaboration on Youth; Illinois Network of Charter
Schools; Illinois Valley Symphony Orchestra; Immune
Deficiency Foundation; Indian Hill Music; Indiana
Philanthropy Alliance; Indianapolis Museum of Art; Informal
Learning Experiences; Inner Wisdom, Inc.; Interfaith Caring
Ministries; International Primate Protection League; Iowa
Natural Heritage Foundation; IRIS Orchestra; Iron and Steel
Museum of Alabama; Irving S. Gilmore International Keyboard
Festival; Isabella Stewart Gardner Museum; The Isamu Noguchi
Foundation; Islamic Society of North America; Jack Hadley
Black History Museum; Jacksonville Zoo and Gardens; Jacob and
Terese Hershey Foundation; Jefferson Land Trust.
Jemez Helping Hands; Jeremiah Call Christ Ministry/
Jeremiah's Food Pantry; Jesus Outreach Ministries; Jewish
Federations of North America; The Jewish Museum; Jordan
Schnitzer Museum of Art; Joseph's House; Julian Pathways;
Kansas City Symphony; Kansas Land Trust; Kenton Conservancy;
The Kingdom Zone Before & After Community Center; Kings Local
Food Pantry; The King's Palace Food Pantry; Kohl Children's
Museum of Greater Chicago; The Kreeger Museum; Kress United
Methodist Church; Ku'ikahi Mediation Center; K-VA-T Food
Stores/Food City (TN); K-VA-T Food Stores/Food City (VA);
Ladies In Action; Lafayette Symphony; Lancaster Community
Library; Lancaster Farmland Trust; The Land Conservancy for
Southern Chester County; Land Conservancy of Adams County;
Land Trust Alliance.
The Land Trust for Tennessee; Laredo Crime Stoppers, Inc.;
LeadingAge; League of American Orchestras; Leander
Independent
School District Educational Excellence Foundation; Lebanon
Food Pantry; Leelanau Conservancy; Lehigh Valley Abundant
Life Ministries; Leigh Yawkey Woodson Art Museum; The Leighty
Foundation; Life Challenge; Light of Christ Food Pantry;
Literary Arts; Little Miami Food Service; Littleton
Conservation Trust; LIVESTRONG Foundation; Living Faith Food
Pantry; Living Water I.A.M; Livingston County Historical
Society; LJC Mercy Ministries; Local Infant Formula for
Emergencies, Inc. (LIFE-Houston); Lorraine Street Church of
God in Christ; Los Angeles Regional Food Bank; Louisiana Food
Bank Association; Louisiana Landmarks Society.
Louisville Zoological Garden; Lowe Art Museum; Lupus and
Allied Diseases Association, Inc.; Lutheran Services in
America; Magdalena Samaritan Center; Maiden Alley Cinema;
Maine Appalachian Trail Land Trust; Maine Association of
Nonprofits; Maine Coast Heritage Trust; March of Dimes; Marin
Agricultural Land Trust; Martin Luther King Jr. Center; Mary
Reynolds Babcock Foundation; Mason Food Pantry; Massachusetts
Land Trust Coalition; Massillon Museum; Matthew 25 Ecumenical
Food Pantry; Maxwell Museum of Anthropology; McCary's Chapel
United Methodist Church; McHenry County Historical Society &
Museum; Mead Art Museum; Meadowlark Methodist Food Pantry;
Meals On Wheels Association of America; Memorial Baptist Food
Pantry; Menil Collection; Mental Health Association of Rhode
Island; Mesothelioma Applied Research Foundation.
Miami Springs Historical Museum; Michigan Historic
Preservation Network; Michigan Nonprofit Association; Mid-
South Food Bank; The Miller Art Museum; Milwaukee Art Museum;
Mims Chapel Drydock Food Pantry; The Minneapolis Foundation;
Minneapolis Institute of Arts; Minnesota Historical Society;
Minnesota Land Trust; Mission Aviation Fellowship; Mission
Northeast, Inc.; Mississippi Food Network; Mississippi Valley
Conservancy; Missouri Association for Museums and Archives;
Missouri Street Church of Christ Pantry Program; Mitchell
Prehistoric Indian Village Preservation Society; Mobile
Medical Museum; Mojave Desert Land Trust; Molly Brown House
Museum; Mon General Foundation; Monadnock Conservancy;
Montana Association of Land Trusts; Montana Food Bank
Network; Montclair Art Museum.
Montgomery County Emergency Assistance; Montgomery County
Food Bank (TX); Montgomery County Lands Trust (PA);
Montgomery County Youth Services (TX); Montgomery Museum of
Fine Arts; Morton County Historical Society Museum; Mountain-
Plains Museums Association; Mt. Canaan Missionary Baptist;
Mt. Manna; Murphysboro Food Pantry, Inc.; Muscarelle Museum
of Art; Museo de Arte de Ponce; Museum Association of New
York; Museum at FIT (Fashion Institute of Technology); Museum
of Arts and Design; Museum of Contemporary Art; Museum of
Contemporary Art Denver; Museum of Contemporary Art San
Diego; Museum of Cultural and Natural History; Museum of
Danish America; Museum of Fine Arts Boston; The Museum of
Fine Arts Houston; Museum of Fine Arts, St. Petersburg, FL;
The Museum of Flight; Museum of Glass; Museum of Latin
American Art; Museum of Science, Boston.
Museum of Zavkhan Province; My Brother's Keeper Outreach
Center; Mystic Art Association, dba Mystic Arts Center; N.C.
Center for Nonprofits; Nacogdoches HOPE; Nantucket Historical
Association; Naperville Heritage Society; Naples Historical
Society; National Alliance on Mental Illness (NAMI) Omaha;
National Association for Interpretation; National Association
of Area Agencies on Aging; National Association of Clock and
Watch Collectors; National Atomic Testing Museum; National
Audubon Society; National Bottle Museum; National Civil
Rights Museum; National Council of Nonprofits; National Czech
& Slovak Museum & Library; National Multiple Sclerosis
Society; National Museum of American Jewish History; National
Museum of Wildlife Art; National Parks Conservation
Association; National Soaring Museum; National Veterans Art
Museum; National Watch and Clock Museum.
National Wildlife Federation; National Woodland Owners
Association; National Youth Leadership Council; Native
American Rights Fund; Natural Land Institute; Natural Lands
Trust; Natural Resources Defense Council; The Nature
Conservancy; Nebraska Land Trust; Needy Basket of Southern
Miami County, Inc.; Nelson-Atkins Museum of Art; Nevada Land
Trust; New Canaan Historical Society; New Covenant Christian
Fellowship; New England Museum Association; New Hampshire
Boat Museum; New Hampshire Charitable Foundation; New Hope
Seventh Day Adventist Church; New Jersey Conservation
Foundation; New Museum; New Path, Inc. aka New Path Outreach;
New River Conservancy; New River Land Trust; New York
Botanical Garden; New York Live Arts; NGO Foundation;
Nisqually Land Trust; Nonprofit Association of Oregon.
Nonprofit Coordinating Committee of New York; Nonprofit
Institute at College of Southern Maryland; Norman Rockwell
Museum; North Carolina Museum of Art; North Carolina
Symphony; North Creek Baptist Church; North Creek Baptist
Church Food Pantry; North Group Consultants; North Olympic
Land Trust; North Salem Open Land Foundation; North Shore
Land Alliance; Northeast Iowa Food Bank; Northwest Montana
Historical Society; Northwest Railway Museum; Norwich
University; NPO Accounting Solutions; Nunda Historical
Society; NY Textile Conservation, LLC; Oblong Land
Conservancy; Ohio League of Conservation Voters; Okanogan
County Community Action Council; Okanogan Land Trust;
Oklahoma City Museum of Art; Old Pine Farm Natural Lands
Trust; Old Stone Fort Museum.
One Powerful Movement Community Development Center;
Onondaga Historical Association; Open Door Pantry; OPERA
America; Orlando Museum of Art; Orlando Science Center;
Ouabache Land Conservancy; The Our House Tavern; Ozark
Regional Land Trust; Pacific Battleship Center; Pacific Grove
Museum of Natural History; Pacific Science Center; Paducah
Area Food Pantry; Paducah Symphony Orchestra; Pajarito
Environmental Education Center; Palm Springs Art Museum;
Parkdale Valley Land Trust; Parks & Trails New York; Passages
Alternative Living Programs, Inc.; Pathways Food Pantry;
Patsy's Place Transitional Home; Peabody Essex Museum;
Pelican Coast Conservancy; Pennsbury Land Trust; Pennsylvania
Academy of the Fine Arts; People Attempting To Help ``PATH'';
People Helping People.
Peoria Riverfront Museum; Peralta Memorial United Methodist
Church; Petersen Automotive Museum Foundation; Philabundance;
The Phillips Collection; Phoenix Art Museum; PhotoArts
Imaging Professionals, LLC; Pines and Prairies Land Trust;
Pinnacle Community Church; The Pittsburgh Foundation; Places
of New Beginnings; Plant City Photo Archives & History
Center; Point Blue Conservation Science; Portland Art Museum
(OR); Portland Museum of Art (ME); Pound Ridge Land
Conservancy, Inc.; Prairie Public Broadcasting; Primary Care
Development Corporation (PCDC); Project Restoration Outreach;
Project Sister Family Services; Prospect House Museum; Puerto
Seguro, Inc. (PSI) Safe Harbor; Pulitzer Arts Foundation;
Ralphs Grocery Company; Redwood Empire Food Bank.
Reginald F. Lewis Museum of Maryland, African American
History and Culture; Regional Food Bank of Northeastern New
York; Renaissance Charitable Foundation, Inc.; Renaissance
Entrepreneurship Center; Rensselaer County Historical
Society; Rescue Rehome Resource; Restoration Care Ministry;
Restore & Enlightenment Ministries; Riverside Baptist Church
Crisis Closet; Rochester Area Community Foundation; Roger
Williams Park Zoo; Rooted In; Roxbury Land Trust; Sacramento
Mountains Senior Services, Inc.; Sagebrush Steppe Land Trust;
The Salvation Army; San Angelo Museum of Fine Arts; San
Antonio Food Bank; San Antonio Museum of Art; San Diego
Natural History Museum; San Diego Youth Symphony and
Conservatory; San Diego Zoo Global; San Francisco Heritage/
Haas Lilienthal House; San Isabel Land Protection Trust; San
Jacinto County Historical Commission; San Jose Museum of Art;
San Jose Museum of Quilts & Textiles.
Santa Fe Texas Education Foundation; Save The Prairie
Society; Scenic Hudson; Schingoethe Museum, Aurora
University; Science Factory Children's Museum & Exploration
Dome; Scleroderma Foundation; Sealy Christian Pantry; Seattle
Art Museum; Second Harvest Food Bank Mahoning Valley; Second
Harvest Food Bank of Central Florida; Second Harvest Food
Bank of East Central Indiana; Second Harvest Food Bank of
Northeast Tennessee; Second Harvest Food Bank of Northeast
Tennessee; Second Harvest Food Bank of Northwest North
Carolina; Second Harvest Food Bank of Santa Clara and San
Mateo Counties; Second Harvest North Central Food Bank;
Sedoan Historical Society; Senior Connections; Sequoia
Riverlands Trust; Seventh-Day Adventist Church (Tulia, TX);
Shared Harvest Foodbank; Sharlot Hall Museum; Shepherd Senior
Citizens, Inc.; Sheridan Community Land Trust.
Shiloh Museum of Ozark History; Sierra Foothill
Conservancy; Silver City Gospel Mission; Six Rivers Land
Conservancy; Skagit Land Trust; Society for Experimental
Graphic Design (SEGD); Society for Preservation of Long
Island Antiquities; Society of St. Stephen Outreach Ministry
(SOSS); Society of St. Vincent de Paul in Houston, TX;
Solomon R. Guggenheim Museum; South Carolina Conservation
Exchange; South Texas Food Bank; South Union Church of Christ
Food Pantry; Southbury Land Trust; Southeast Area Ministries;
Southeast Missouri Food Bank; Southeast Texas Arts Council;
Southern Appalachian Highlands Conservancy; Southside Church
of Christ Food Pantry; Spearman Ministerial Alliance; Spinal
Cord Injury Network International; Springfield Museum of Art;
Squam Lake Natural Science Center; St Vladimir's Orthodox
Theological Seminary; St. Andrews United Methodist Church
Food Pantry; St. Anne de Beaupre Food Pantry; St. Anthony's
Bread Food Pantry; St. Augustine Lighthouse and Museum.
St. James Episcopal Church Food Pantry; St. John of the
Cross Food Pantry; St. Joseph Museums, Inc.; St. Leo the
Great St. Vincent de Paul; St. Louis Area Foodbank; St. Louis
Art Museum; St. Mary's Food Bank Affiance; St. Mary's United
Methodist Church (TX); St. Monica Food Pantry; St. Monica
Knights of Peter Claver, Ladies Auxiliary, Court # 151; St.
Monica's Altar Society; St. Paul's Lutheran Food Pantry; St.
Stephen Presbyterian Food Pantry; St. Stephen's of St.
Andrews United Methodist Church (TX); St. Vincent de Paul in
Los Lunas, NM; St. Vincent de Paul in Artesia,
NM; St. Vincent de Paul Society (St. Philip Neri Catholic
Church); Stax Museum of American Soul Music; Sterling and
Francine Clark Art Institute; Stockton Symphony Association;
Sts. Joachim and Ann Care Service.
Stuart Pimsler Dance & Theater; Studebaker National Museum;
Sullivan Museum and History Center; Summit Land Conservancy;
Tacoma Art Museum; Tall Timbers Research Station & Land
Conservancy; Tampa Museum of Art; Telfair Museums; Temenos
CDC/Bread of Life, Inc.; Temple University Anthropology
Laboratory; Tennessee Parks and Greenways Foundation; Texas
Land Conservancy; Texas Land Trust Council; Texas Quilt
Museum; THE PROGRAM for Offenders, Inc.; Theatre
Communications Group; Three Angels Seventh Day Adventist
Church; Three Village Community Trust; The Time IN Children's
Arts Initiative; Timken Museum of Art; Toledo Museum of Art;
Toledo Northwestern Ohio Food Bank; Towne Learning Center;
Travis Audubon; Tread of Pioneers Museum; The Treehouse
Center, Inc.; Tri County Assembly Choice Food Pantry;
Triangle Land Conservancy; Tri-county Meals.
Trinity Garden First Food Pantry; The Trust for Public
Land; U.S. Military Combat Camera History & Stories Museum;
U.S. Pain Foundation, Inc.; UJA-Federation of New York, Inc.;
The Ukrainian Museum; Ukrainian National Women's League of
America; Union Symphony Society, Inc.; United Assembly
(Plainview, TX); United Food Bank; United Way Fox Cities;
United Way of Buffalo and Erie County; United Way of Greater
Cincinnati; United Way of Portage County; United Way
Worldwide; University Christian Church; University of
Michigan--Dearborn; University of Michigan Law School; Upper
Savannah Land Trust; Upscale CDC; Upshur County Shares Food
Pantry; Urban Gateways; Utah Food Bank.
Utah Museum of Fine Arts; Uvalde Baptist Church Food
Pantry; Venice Community Housing Corporation; The Vermont
River Conservancy; Vermont Symphony Orchestra; Vero Beach
Museum of Art; Vesterheim Museum; Vietnamese American
Community Center; Virginia Museum of Fine Arts; The Viscardi
Center; Vision Weavers Consulting, LLC; VisionServe Alliance;
Voices of Victory; Walker Art Center; Wallowa Land Trust;
Wartburg Community Symphony; Washington Association of Land
Trusts; Washington Nonprofits; Washington State Historical
Society; Washington Street Family Service Center; Way Food
Pantry; Wee Care Child Center, Inc.; Wellsprings Village,
Inc.; West Central Ohio Land Conservancy; West Side Baptist
Early Education Center; West Wisconsin Land Trust; Western
New York Land Conservancy; Western Reserve Land Conservancy;
Western Rhode Island Civic Historical Society; Westmoreland
County Agricultural Land Preservation.
Westmoreland Museum of American Art; Westport Arts Center;
Whidbey Camano Land Trust; White Deer-Skellytown Lighthouse
Food Pantry; Whitney Museum of American Art; Wilbarger Creek
Conservation Alliance; The Wilderness Society; Wildling
Museum; Wildwood United Methodist Church; Williams Temple
Church of God In Christ; Wilmette Historical Museum; Wings
for L.I.F.E. (Life skills Imparted to Families through
Education); Winston-Salem Symphony; Wisconsin Youth Symphony
Orchestras; Wood County Senior Citizens Association; Woods
and Waters Land Trust; Wyoming Symphony Orchestra;
Yellowstone Art Museum; YMCA of the USA; York County Heritage
Trust; Zimmerli Art Museum.
The goodwill of the American people is unmatched, and we should do everything we can to encourage Americans to do more, enabling charities, nonprofits, foundations, and schools across the country to expand their reach and serve those most in need.
A ``yes'' vote on this bill is a vote for hardworking Americans who selflessly lend a hand every day to their neighbors, communities, and others in need.
Mr. Speaker, I reserve the balance of my time.
Mr. Speaker, at this time, I yield 3 minutes to the gentleman from New York (Mr. Reed), a distinguished member of the Ways and Means Committee.
Mr. Speaker, at this time, I yield 3 minutes to the gentleman from Pennsylvania (Mr. Gerlach), a distinguished member of the Ways and Means Committee.
Mr. Speaker, I yield 3 minutes to the gentleman from Illinois (Mr. Schock), a distinguished member of the Ways and Means Committee.
Mr. Speaker, at this time, I yield 3 minutes to the gentleman from Minnesota (Mr. Paulsen), a distinguished member of the Ways and Means Committee.
Mr. Speaker, I yield 3 minutes to the gentleman from Pennsylvania (Mr. Kelly), a distinguished member of the Ways and Means Committee.
I yield the gentleman an additional 30 seconds.
At this time, I yield 2 minutes to the distinguished gentleman from Alaska (Mr. Young).
(Mr. YOUNG of Alaska asked and was given permission to revise and extend his remarks.)
Mr. Speaker, at this time, I yield 2 minutes to the distinguished gentleman from Montana (Mr. Daines).
At this time, I yield 2 minutes to the distinguished gentleman from Pennsylvania (Mr. Fitzpatrick).
Mr. Speaker, at this time, I yield 2 minutes to the distinguished gentlewoman from Wyoming (Mrs. Lummis).
Mr. Speaker, how much time is remaining?
At this time, I yield 2 minutes to the gentleman from Illinois (Mr. Roskam), the distinguished member of the Ways and Means Committee.
Mr. Speaker, I yield myself such time as I may consume.
Mr. Speaker, the provisions we are talking about today, the policies, whether it is donations to food inventory or IRA contributions, excess dollars from an IRA, or whether it is a conservation easement, these are all items that have been extended unpaid for, if you will, time and time again.
We have heard a lot about the cost from the other side. But if charities, religious groups, foundations, food banks, if we can make these permanent--because, right now, these three are expired. They can't be used. But if we can make these permanent, we will see an increase in charitable giving--850 organizations have written us and said that would happen, all of them who serve the poor, who serve the needy, who serve Americans in trouble.
Also, it doesn't go through the government. What these charities do, what these religious groups do, and what these foundations do is beyond the power of government to give. Let's make these permanent. Let's extends these provisions. Let's increase charitable giving in the United States, and let's help people help themselves.
I urge a ``yes'' vote on the legislation, and I yield back the balance of my time.
I object, Mr. Speaker, and I reserve a point of order against the motion to recommit.
Mr. Speaker, I withdraw my point of order and seek time in opposition to the motion.
Mr. Speaker, this motion would create chaos for the charitable community. Americans are more generous than any other nation in the world. What we need is certainty in our Tax Code--certainty for those who want to donate food to food banks, certainty for those who want to make excess contributions to IRAs, and certainty for those who want to preserve fragile land for future generations.
This motion makes it much harder to help those in need, and God knows, we have a lot of Americans in need with a contracting economy and the worst recovery since the Great Depression.
We are the only nation in the world with temporary tax policies. Some of these provisions have expired and have been renewed time and time again, and we need to admit it and make them permanent.
Let me just say, when it comes to inversions, the administration agrees with me that the best way to address this issue is through lower rates and through comprehensive tax reform, and we should be doing that, but this motion actually creates a perverse incentive for American companies to pack up and move overseas. That is the worst thing we can do for American workers.
I urge a ``no'' vote on this motion to recommit and a ``yes'' vote on the underlying legislation.
I yield back the balance of my time.