,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cacd  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ai1      
#bjac,mr4 ,kelly of ,pennsylvania       
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
allow charitable contributions made by  
an individual after the close of the    
taxable year1 but before the tax return 
due date1 to be treated as made in such 
taxable year4  #a4 ,short title ,this   
,act may be cited as the ,charitable    
,giving ,extension ,act4  #b4 ,extension
 of time for making charitable          
contributions  7a7 ,in general          
,subsection 7a7 of section #agj of the  
,internal ,revenue ,code of #aihf is    
amended by redesignating paragraphs 7#b7
 and 7#c7 as paragraphs 7#c7 and 7#d71  
respectively1 and by inserting after    
paragraph 7#a7 the following new        
paragraph3  7#b7 ,treatment of          
charitable contributions made by        

individuals before due date of return   
,if any charitable contribution is made 
by an individual after the close of a   
taxable year but not later than the due 
date 7determined without regard to      
extensions7 for the return of tax for   
such taxable year1 then the taxpayer may
 elect to treat such charitable         
contribution as made in such taxable    
year4 ,such election may be made only at
 the time of the filing of such return  
of tax and shall be signified in such   
manner as the ,secretary may provide4  4
  7b7 ,effective date ,the amendments   
made by this section shall apply to     
contributions made in taxable years     
beginning after ,december #ca1 #bjac4