H.R. 7083: Charity Enhancement Act of 2008

110th Congress · introduced 2008-09-25 · Taxation · Latest: Received in the Senate.

federal

Follow this bill, step by step

Where it came from: introduced 2008-09-25 · official record
Who proposed it: Rep. Lewis, John [D-GA-5] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Received in the Senate. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Charity Enhancement Act of 2008

Plain summary

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to modify rules and definitions relating to the excise tax on distributions from donor advised funds (charitable funds in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such funds by reason of his or her status as a donor). Excludes from the definition of "donor advised fund" charitable funds that receive contributions or are advised solely by one or more public charities or governmental entities. Exempts certain scholarship distributions from the tax on distributions from donor advised funds. Repeals the requirement of a written acknowledgment by a supporting organization (a charitable organization that maintains one or more donor advised funds) that it has exclusive legal control over assets contributed to it. Exempts certain compensation and benefits paid to substantial contributors by supporting organizations from treatment as excess benefits. Exempts certain supporting organizations established before January 1, 1970, from applicable holdings and payout requirements. Treats contributions to tax-exempt organizations by Indian tribal governments in the same manner as contributions by states for purposes of determining the classification of an organization as a public charity or private foundation. Requires certain tax-exempt organizations that file at least five tax returns annually with the Internal Revenue Service (IRS) to use electronic filing. Extends the bad check penalty to payments of tax by commercially acceptable means (e.g., electronic payments).

Congressional Research Service summary (Passed House without amendment), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Charity Enhancement Act of 2008

Source: Congressional Research Service summary (Passed House without amendment)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Lewis, John [D-GA-5] · 5 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Mike Thompson (D-CA), Richard E. Neal (D-MA)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (1)

Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Passed House without amendment)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-110hr7083.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/110/hr>

Record fed-us-cong110-hr7083 · catalog fed-us-congress-bills-cong110 · updated 2026-11-15 by psicol fed-bills-cong110