Giving Incentive and Volunteer Empowerment (GIVE) Act
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Giving Incentive and Volunteer Empowerment (GIVE) Act - Amends the Internal Revenue Code to increase (to a specified percentage above the regularly allowed amount) the tax deduction for charitable contributions by allowing a taxpayer to elect to treat a contribution made not later than the tax return filing date for the taxable year as made on the last day of such taxable year.
Allows individuals who do not itemize deductions a charitable contribution deduction to the extent the amount claimed exceeds $1,000 ($2,000 in the case of a joint return).
Excepts charitable contribution deductions from the overall limitation on itemized deductions.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 969: Giving Incentive and Volunteer Empowerment (GIVE) Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-969/
"H.R. 969: Giving Incentive and Volunteer Empowerment (GIVE) Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-969/.
H.R. 969, 106th Cong. (2026), https://openamerica.io/bill/106-HR-969/.
[H.R. 969: Giving Incentive and Volunteer Empowerment (GIVE) Act](https://openamerica.io/bill/106-HR-969/)