JCX-2-22 (March 11, 2022)

Present Law And Background Relating To The Federal Tax Treatment Of Charitable Contributions

The Senate Committee on Finance has scheduled a public hearing on March 17, 2022, entitled “Examining Charitable Giving and Trends in the Nonprofit Sector.” The staff of the Joint Committee on Taxation has prepared a hearing document containing an overview of the present law rules relating to the Federal tax treatment of charitable contributions, a discussion of economic issues relating to Federal tax incentives for charitable giving, and data relating to charitable contributions.

Related Publications

  • JCX-26-24 (May 23, 2024)

    Overview Of The Federal Tax System As In Effect For 2024

    view details
  • JCX-25-24 (May 20, 2024)

    Present Law And Data Relating To Tax-Preferred Accounts For Education And Other Purposes

    view details
  • JCX-24-24 (May 14, 2024)

    Description Of The Chairman's Amendment In The Nature Of A Substitute To H.R. 8314, The "No Foreign Election Interference Act"

    view details