,i #aafth ,,congress #ast ,session ,h4 ,r4 #cbei ,,in ,,the ,,house ,,of ,,representatives ,june #ac1 #bjai,mr4 ,blumenauer 7for himself and ,mr4 ,kelly of ,pennsylvania7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code to extend and modify certain charitable tax provisions4 #a4 ,short title ,this ,act may be cited as the ,charities ,helping ,americans ,regularly ,throughout the ,year ,act of #bjai4 #b4 ,determination of standard mileage rate for charitable contributions deduction 7a7 ,determination of standard mileage rate for charitable contributions deduction ,subsection 7i7 of section #agj of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7i7 ,standard mileage rate for use of passenger automobile ,for purposes of computing the deduction under this section for use of a passenger automobile1 the standard mileage rate shall be the rate determined by the ,secretary1 which rate shall not be less than the standard mileage rate used for purposes of section #bac4 4 7b7 ,effective date ,the amendment made by this section shall apply to miles traveled after the date of the enactment of this ,act4 #c4 ,mandatory e-filing by exempt organizations 7a7 ,in general ,section #fjcc of the ,internal ,revenue ,code of #aihf is amended by redesignating subsection 7n7 as subsection 7o7 and by inserting after subsection 7m7 the following new subsection3 7n7 ,mandatory electronic filing ,any organization required to file a return under this section shall file such return in electronic form4 4 7b7 ,conforming amendment ,paragraph 7#g7 of section #ebg7;j7 of such ,code is amended by striking if the organization has and all that follows through such calendar year4 7c7 ,inspection of electronically filed annual returns ,subsection 7b7 of section #fajd of such ,code is amended by adding at the end the following3 ,any annual return required to be filed electronically under section #fjcc7n7 shall be made available by the ,secretary to the public as soon as practicable in a machine readable format44 7d7 ,effective date 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 7#b7 ,transitional relief 7,a7 ,small organizations 7i7 ,in general ,in the case of any small organizations1 or any other organizations for which the ,secretary of the ,treasury or the ,secretary's delegate 7hereafter referred to in this paragraph as the ,secretary7 determines the application of the amendments made by this section would cause undue burden without a delay1 the ,secretary may delay the application of such amendments1 but such delay shall not apply to any taxable year beginning on or after the date #b years after the date of the enactment of this ,act4 7ii7 ,small organization ,for purposes of clause 7i71 the term small organization means any organization-- 7,i7 the gross receipts of which for the taxable year are less than #bjj1jjj2 and 7,,ii7 the aggregate gross assets of which at the end of the taxable year are less than #ejj1jjj4 7,b7 ,organizations filing form #iij-,t ,in the case of any organization described in section #eaa7;a77#b7 of the ,internal ,revenue ,code of #aihf which is subject to the tax imposed by section #eaa7;a77#a7 of such ,code on its unrelated business taxable income1 or any organization required to file a return under section #fjcc of such ,code and include information under subsection 7e7 thereof1 the ,secretary may delay the application of the amendments made by this section1 but such delay shall not apply to any taxable year beginning on or after the date #b years after the date of the enactment of this ,act4 #d4 ,modification of rules relating to donor advised funds 7a7 ,allowance of tax-,free charitable distributions from individual retirement accounts 7#a7 ,in general ,clause 7i7 of section #djh7;d77#h77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking or any fund or account described in section #diff7;d77#b74 7#b7 ,effective date ,the amendment made by this subsection shall apply to distributions made in taxable years beginning after ,december #ca1 #bjah4 7b7 ,return disclosures 7#a7 ,distributions ,subsection 7k7 of section #fjcc of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 in paragraph 7#b71 by striking and at the end2 7,b7 in paragraph 7#c71 by striking the period at the end and inserting a comma2 and 7,c7 by adding at the end the following new paragraphs3 7#d7 list the total number of such funds which were in existence for the #cf-month period ending at the close of such taxable year1 7#e7 list the total number of funds described in paragraph 7#d7 which made at least #a grant during the period described in such paragraph1 and 7#f7 set forth-- 7,a7 whether such organization has a publicly available policy with respect to funds which are inactive1 dormant1 or do not make distributions during the period described in paragraph 7#d71 7,b7 a description of the organization's policy for responding to funds described in subparagraph 7,a7 or a statement that no such policy is in effect1 and 7,c7 whether such organization regularly and consistently monitors and enforces compliance with the policy described in subparagraph 7,a7 with respect to such funds4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to returns for taxable years beginning after ,december #ca1 #bjai4 #e4 ,modification of the tax rate for the excise tax on investment income of private foundations 7a7 ,in general ,section #didj7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking #b percent and inserting #a percent4 7b7 ,elimination of reduced tax where foundation meets certain distribution requirements ,section #didj of such ,code is amended by striking subsection 7e74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4