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HR 6397 115th Congress House

GIVING Act

Official title: To amend the Internal Revenue Code of 1986 to establish a new status for certain tax-exempt organizations with administrative expenses not exceeding 25 percent of contributions.

Introduced: July 17, 2018 See on congress.gov
Taxation Business expensesCharitable contributionsSocial work, volunteer service, charitable organizationsTax administration and collection, taxpayersTax-exempt organizations
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 17, 2018
Referred to the House Committee on Ways and Means.
Jul 17, 2018
Introduced in House
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 Latest action July 17, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Good Incentives for Vital Non-profit Governance Act or the GIVING Act

This bill amends the Internal Revenue Code to establish a new 501(c)(3)(A) status for certain tax-exempt organizations with exempt-purpose expenditures that comprise at least 75% of the total expenditures of the organization for the year. Exempt-purpose expenditures exclude administrative expenses.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6397: GIVING Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6397/
MLA
"H.R. 6397: GIVING Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6397/.
Bluebook (legal)
H.R. 6397, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6397/.
Markdown link
[H.R. 6397: GIVING Act](https://openamerica.io/bill/115-HR-6397/)
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