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S. 587Senate115th Congress (2017-2019)In Committee

Protecting Charitable Contributions Act of 2017

A bill to amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.

Sponsored by Pat RobertsSen. Pat Roberts (R-KS)
Introduced March 9, 2017

AI-Generated Summary

Updated April 15, 2026 at 1:40 PM UTC

The Protecting Charitable Contributions Act of 2017 changes the tax code so that donors, not charities, are responsible for providing the paperwork needed to prove a charitable donation for tax purposes. The amendment applies to any contributions made in tax years beginning after December 31, 2016, and simplifies the record‑keeping burden for charities.

Key Provisions

  • Amends Internal Revenue Code section 170(f)(8) by removing the existing subparagraph (D) and renaming the former subparagraph (E) as the new subparagraph (D), thereby limiting the substantiation requirements to documents submitted by the donor.
  • Sets the effective date of these changes to contributions made in taxable years starting after December 31, 2016.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

March 9, 2017

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SenateIntro Referral

Introduced in Senate

March 9, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

March 9, 2017

Bill Text

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Introduced in SenateIssued March 9, 2017

II

115th CONGRESS

1st Session

S. 587

IN THE SENATE OF THE UNITED STATES

March 9, 2017

Mr. Roberts introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to limit substantiation requirements for charitable contributions to returns submitted by the donor.

1.

Short title

This Act may be cited as the Protecting Charitable Contributions Act of 2017.

2.

Modification of substantiation requirements for charitable contributions

(a)

In general

Paragraph (8) of section 170(f)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D).

(b)

Effective date

The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2016.