Summary: S.1821 — 113th Congress (2013-2014)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Passed Senate amended (03/06/2014)

Philippines Charitable Giving Assistance Act - Treats cash contributions made after the enactment of this Act and before April 15, 2014, for the relief of victims in areas affected by Typhoon Haiyan as having been made on December 31, 2013, for purposes of the tax deduction for charitable contributions. Deems such a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution.