To amend the Internal Revenue Code of 1986 to provide for the deductibility of charitable contributions to certain organizations for members of the Armed Forces.
Sponsors
Legislative Progress
ReportedAdditional sponsors: Mr. Grothman, Mr. Murphy, Mrs. Miller of West …
Reported with an amendment, committed to the Committee of the …
Mr. Wenstrup (for himself and Mr. Panetta) introduced the following …
Summary
What This Bill Does
This bill makes donations to federally chartered veterans service organizations (VSOs) tax-deductible. Currently, 501(c)(19) veterans organizations like VFW and American Legion cannot offer donors the same tax benefits as 501(c)(3) charities. This bill changes that.
Who Benefits and How
Veterans service organizations benefit from increased donations due to tax deductibility. Donors to these organizations benefit from being able to deduct contributions. Veterans served by these organizations benefit from increased funding for programs and services.
Who Bears the Burden and How
The federal government bears a cost through reduced tax revenue from newly deductible donations. No direct burden on individuals or businesses.
Key Provisions
- Adds federally chartered 501(c)(19) organizations to the list of entities eligible for deductible charitable contributions
- Applies to taxable years beginning after enactment
- Limited to federally chartered corporations (not all 501(c)(19) organizations)
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Allows charitable contribution tax deductions for donations to federally chartered veterans service organizations (VSOs) organized under 501(c)(19).
Policy Domains
Legislative Strategy
"Extend tax deductibility to federally chartered VSOs to encourage donations"
Likely Beneficiaries
- Federally chartered veterans service organizations
- Donors to VSOs
- Veterans served by these organizations
Likely Burden Bearers
- Federal government (reduced tax revenue)
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
Key Definitions
Terms defined in this bill
Tax-exempt veterans organization (e.g., VFW, American Legion)
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology