S. 1475Senate116th Congress (2019-2021)In Committee

Charities Helping Americans Regularly Throughout the Year Act of 2019

Sponsored by John ThuneSen. John Thune (R-SD)
Introduced May 15, 2019

AI-Generated Summary

Updated April 14, 2026 at 5:07 AM UTC

The Charities Helping Americans Regularly Throughout the Year Act of 2019 changes the tax code to make charitable giving and nonprofit reporting easier and cheaper. It updates the mileage deduction rate for charitable travel, requires most tax‑exempt groups to file returns electronically, adds new reporting rules for donor‑advised funds, and lowers the excise tax that private foundations pay.

Key Provisions

  • Sets the standard mileage rate for charitable‑use automobiles to be at least the rate used for medical expenses, as determined by the Treasury Secretary.
  • Mandates electronic filing of all required returns for exempt organizations, makes those returns publicly available in a machine‑readable format, and gives small organizations (under $200,000 receipts and $500,000 assets) a two‑year delay before the rule applies.
  • Adds reporting requirements for donor‑advised funds, including the total number of funds, how many made grants, and whether the organization has and enforces a policy for inactive or dormant funds.
  • Reduces the excise tax on private foundations’ investment income from 2 % to 1 % and removes the special reduced‑tax provision that applied when certain distribution tests were met.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text: CR S2887-2888)

May 15, 2019

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SenateIntro Referral

Introduced in Senate

May 15, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S2887-2888)

May 15, 2019

Floor Debate

5 members

What members said about S. 1475 on the floor

2 Republicans3 Democrats
John Cornyn
Sen. John CornynR-TX · May 15, 2019

Mr. President, I come to the floor to talk about Police Week and some legislation we have introduced to honor and support our men and women in blue called, not surprisingly, the Back the Blue Act.…

Tim Kaine
Sen. Tim KaineD-VA · May 15, 2019

Mr. President. Sexual assault is a major issue on our Nation's college campuses. In 2016, the Department of Justice found that one in four college women are sexually assaulted while in school.…

Joe Manchin III
Sen. Joe Manchin IIID-WV · May 15, 2019

Mr. President, today I am introducing the Prioritizing Our Workers Act, which will make changes to the current bankruptcy code, requiring companies going through bankruptcy proceedings to pay unpaid…

John Thune
Sen. John ThuneR-SD · May 15, 2019

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Tom Udall
Sen. Tom UdallD-NM · May 15, 2019

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Show 1 more
John Thune
Sen. John ThuneR-SD · May 15, 2019

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued May 15, 2019

II

116th CONGRESS

1st Session

S. 1475

IN THE SENATE OF THE UNITED STATES

May 15, 2019

Mr. Thune (for himself, Mr. Casey, Mr. Wyden, and 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 to extend and modify certain charitable tax provisions.

1.

Short title

This Act may be cited as the Charities Helping Americans Regularly Throughout the Year Act of 2019.

2.

Determination of standard mileage rate for charitable contributions deduction

(a)

Determination of standard mileage rate for charitable contributions deduction

Subsection (i) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows:

(i)

Standard mileage rate for use of passenger automobile

For purposes of computing the deduction under this section for use of a passenger automobile, the standard mileage rate shall be the rate determined by the Secretary, which rate shall not be less than the standard mileage rate used for purposes of section 213.

.

(b)

Effective date

The amendment made by this section shall apply to miles traveled after the date of the enactment of this Act.

3.

Mandatory e-filing by exempt organizations

(a)

In general

Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection:

(n)

Mandatory electronic filing

Any organization required to file a return under this section shall file such return in electronic form.

.

(b)

Conforming amendment

Paragraph (7) of section 527(j) of such Code is amended by striking if the organization has and all that follows through such calendar year.

(c)

Inspection of electronically filed annual returns

Subsection (b) of section 6104 of such Code is amended by adding at the end the following: Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format..

(d)

Effective date

(1)

In general

Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

(2)

Transitional relief

(A)

Small organizations

(i)

In general

In the case of any small organizations, or any other organizations for which the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this paragraph as the Secretary) determines the application of the amendments made by this section would cause undue burden without a delay, the Secretary may delay the application of such amendments, but such delay shall not apply to any taxable year beginning on or after the date 2 years after of the enactment of this Act.

(ii)

Small organization

For purposes of clause (i), the term small organization means any organization—

(I)

the gross receipts of which for the taxable year are less than $200,000; and

(II)

the aggregate gross assets of which at the end of the taxable year are less than $500,000.

(B)

Organizations filing form 990–T

In the case of any organization described in section 511(a)(2) of the Internal Revenue Code of 1986 which is subject to the tax imposed by section 511(a)(1) of such Code on its unrelated business taxable income, or any organization required to file a return under section 6033 of such Code and include information under subsection (e) thereof, the Secretary may delay the application of the amendments made by this section, but such delay shall not apply to any taxable year beginning on or after the date 2 years after of the enactment of this Act.

4.

Modification of rules relating to donor advised funds

(a)

Allowance of tax-Free charitable distributions from individual retirement accounts

(1)

In general

Clause (i) of section 408(d)(8)(B) of the Internal Revenue Code of 1986 is amended by striking or any fund or account described in section 4966(d)(2).

(2)

Effective date

The amendment made by this subsection shall apply to distributions made in taxable years beginning after December 31, 2018.

(b)

Return disclosures

(1)

Distributions

Subsection (k) of section 6033 of the Internal Revenue Code of 1986 is amended—

(A)

in paragraph (2), by striking and at the end;

(B)

in paragraph (3), by striking the period at the end and inserting a comma; and

(C)

by adding at the end the following new paragraphs:

(4)

list the total number of such funds which were in existence for the 36-month period ending at the close of such taxable year,

(5)

list the total number of funds described in paragraph (4) which made at least 1 grant during the period described in such paragraph, and

(6)

set forth—

(A)

whether such organization has a publicly available policy with respect to funds which are inactive, dormant, or do not make distributions during the period described in paragraph (4),

(B)

a description of the organization's policy for responding to funds described in subparagraph (A) or a statement that no such policy is in effect, and

(C)

whether such organization regularly and consistently monitors and enforces compliance with the policy described in subparagraph (A) with respect to such funds.

.

(2)

Effective date

The amendment made by this subsection shall apply to returns for taxable years beginning after December 31, 2019.

5.

Modification of the tax rate for the excise tax on investment income of private foundations

(a)

In general

Section 4940(a) of the Internal Revenue Code of 1986 is amended by striking 2 percent and inserting 1 percent.

(b)

Elimination of reduced tax where foundation meets certain distribution requirements

Section 4940 of such Code is amended by striking subsection (e).

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.