,,iv  #aae? ,,congress  #a/ ,session    
,h4 ,,con4 ,,res4 #cd  ,,9 ,,! ,,h\se   
,,( ,,repres5tatives  ,m>* #ag1 #bjag   
,mr4 ,lewis ( ,georgia 7= himself & ,mr4
 ,tib]i7 submitt$ ! foll[+ concurr5t    
resolution2 :i* 0 ref]r$ to ! ,committee
 on ,ways & ,means  ,,concurr5t         
,,resolution  ,recogniz+ ! #ajj?        
anniv]s>y ( ! *>itable contribution     
d$uction4  ,:]eas ! d$uction = *>itable 
contributions is "o ( ! olde/ pref]5ces 
9 tax law2 ,:]eas ! evolution ( a tax   
exemption relat$ to *>ity & philan?ropy 
began at ! end ( ! #ai? c5tury dur+     
consid]ation ( ! ,t>iff ,act ( #ahid2   
,:]eas ! ,sixte5? ,am5dm5t to !         
,con/itution 0 ratifi$ 9 #aiac & all[$ =
 ,congress to tax income2 ,:]eas foll[+ 
! ratification ( ! ,sixte5? ,am5dm5t1   
,congress pass$ ! ,rev5ue ,act ( #aiac  
:i* e/abli%$ ! income tax sy/em &       
includ$ an exemption = c]ta9            
organizations2 ,:]eas1 on ,octob] #c1   
#aiag1 9 response to ,unit$ ,/ates      
entrance into & ! ne$ to f9ance ,_w ,w> 

,i1 ! ,congress pass$ ! ,w> ,rev5ue ,act
 ( #aiag2 ,:]eas ! ,w> ,rev5ue ,act (   
#aiag includ$ ! fir/ individual income  
tax d$uction 9 ord] to ensure t         
philan?ropic ef=ts cont9u$2 ,:]eas !    
*>itable d$uction emp[]s individuals to 
give ( _! p]sonal income = ! b5efit ( ! 
public2 ,:]eas individual contributions 
b5efit ! arts1 humanities1 religi\s     
in/itutions1 education1 human s]vices1 !
 environm5t1 heal? programs1 & _m o!r   
sectors2 ,:]eas philan?ropy s]ves z a   
dynamic =ce to direct private res\rces  
t[>d address+ ! difficult issues &      
evolv+ ne$s ( society ov] a p]iod ( "t1 
beyond a s+le act ( good w2 ,:]eas      
?r\gh\t ! #bj? c5tury1 ,democratic &    
,republican adm9i/rations work$ to      
e/abli% :at became ! ,comb9$ ,f$]al     
,campaign1 :i* seeks to create & support
 ,f$]al employees' ef=ts to promote &   
support philan?ropy2 ,:]eas1 9 #bjae1 ! 
l>ge/ s\rce ( *>itable giv+ 0 f         
individual contributions2 ,:]eas        
*>itable end[m5ts provide f\ndations &  

o!r philan?ropic in/itutions ) !        
flexibility to op]ate /rategically & ) a
 long] t]m focus = id5tify+ innovative  
approa*es = solv+ issues at ! local1    
,/ate1 national1 & int]national level2 &
 ,:]eas philan?ropy uniquely contributes
 to a ?riv+ civil society z an ess5tial 
p>tn] to ,gov]nm5t ) deep roots &       
expansive networks 9 communities across 
! c\ntry & ar\nd ! _w3 ,n[1 !re=e1 be x 
,t ! ,h\se ( ,repres5tatives 7! ,s5ate  
concurr+7--  7#a7 reaffirms ! importance
 ( enc\rag+ r ?an dim9i%+ philan?ropic  
s]vices :i* respond to ! ne$s (         
communities2 &  7#b7 recognizes ! #ajj? 
anniv]s>y ( ! *>itable contribution     
d$uction4