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HR 3908 109th Congress House Taxation Adoption Agriculture and Food Aid to dependent children Animals Block grants Blood banks Capital gains tax Cash welfare block grants Charitable contributions Child development Child health Child nutrition Childbirth Church and social problems Commerce Computers Corporate philanthropy Counseling Economics and Public Finance

Charitable Giving Act of 2005

Introduced: September 29, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 7, 2005
Referred to the Subcommittee on Select Education.
Nov 7, 2005
Referred to the Subcommittee on 21st Century Competitiveness.
Sep 27, 2005
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sep 27, 2005
Introduced in House
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 Plain-English summary Congressional Research Service
Charitable Giving Act of 2005 - Amends the Internal Revenue Code with respect to charitable giving and charitable organizations to: (1) allow individuals who do not itemize a deduction from gross income for a portion of their charitable contributions; (2) allow tax-free distributions from individual retirement accounts for charitable purposes; (3) increase the cap on corporate charitable contributions; (4) allow non-corporate taxpayers a tax deduction for charitable contributions of food inventory; (5) revise certain excise taxes related to private foundations; (6) modify the excise tax on unrelated business taxable income of charitable remainder trusts; (7) extend and expand the charitable contribution for scientific property used for research and for computer technology and equipment used for educational purposes; (8) adjust the basis of S corporation stock for certain charitable contributions; (9) revise church tax inquiry provisions; and (10) exclude from gross income certain landowner initiatives programs to conserve endangered habitats or species.

Amends title IV of the Social Security Act to: (1) authorize the Secretary of Health and Human Services to make grants to any private entity that operates a promising social services program (as defined by this Act): and (2) restore the 10 percent limit on transfers to the Social Services Block Grant Program.

Amends the Assets for Independence Act to reauthorize the assets for independence demonstration program through FY2008.

Expresses the sense of Congress encouraging corporate contributions to faith-based organizations.

Amends the Runaway and Homeless Youth Act to include maternity group homes within the program for transitional living youth projects for homeless youth.

What's happening now November 7, 2005

Referred to the Subcommittee on Select Education.

 Related & companion bills 2
  • S 6 Related bill MORE Act
  • S 1780 Related bill A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
 Cosponsors 17
All 17 Democratic 2 Republican 14
R
Calvert, Ken
California · Nov 9, 2005
 R
Blackburn, Marsha
Tennessee · Sep 29, 2005
DIAZ-BALART, LINCOLN
· Sep 29, 2005
 R
Rogers, Harold
Kentucky · Sep 29, 2005
 R
Smith, Christopher H.
New Jersey · Sep 29, 2005
 R
Turner, Michael R.
Ohio · Sep 29, 2005
 D
Bishop, Sanford D.
Georgia · Sep 27, 2005
 R
Boozman, John
Arkansas · Sep 27, 2005
 R
Graves, Sam
Missouri · Sep 27, 2005
 R
Issa, Darrell
California · Sep 27, 2005
 R
McCaul, Michael T.
Texas · Sep 27, 2005
 R
Moran, Jerry
Kansas · Sep 27, 2005
 D
Norton, Eleanor Holmes
District of Columbia · Sep 27, 2005
 R
Rogers, Mike D.
Alabama · Sep 27, 2005
 R
Sessions, Pete
Texas · Sep 27, 2005
 R
Wicker, Roger F.
Mississippi · Sep 27, 2005
 R
Wilson, Joe
South Carolina · Sep 27, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3908: Charitable Giving Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3908/
MLA
"H.R. 3908: Charitable Giving Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3908/.
Bluebook (legal)
H.R. 3908, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3908/.
Markdown link
[H.R. 3908: Charitable Giving Act of 2005](https://openamerica.io/bill/109-HR-3908/)
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