Legislative update - JCT report on tax treatment of charitable contributions 

February 11: The Joint Committee on Taxation (JCT) today released in advance of a February 14 hearing of the House Ways and Means Committee, a report describing the federal tax treatment of charitable contributions.

The JCT report—Present Law and Background Relating to the Federal Tax Treatment of Charitable Contributions, JCX-4-13 [PDF 825 KB]—provides:


  • An overview of the current rules relating to the federal tax treatment of charitable contributions
  • A discussion of economic issues relating to federal tax incentives for charitable giving
  • Descriptions of legislative proposals to reform the taxation of charitable contributions (including proposals relating to tax compliance and administration)



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