,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #adge  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ae1 #bjai,mr4    
,?une 7= himself1 ,mr4 ,casey1 ,mr4     
,wyd51 & ,mr4 ,rob]ts7 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code to    
ext5d & modify c]ta9 *>itable tax       
provisions4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,*>ities ,help+         
,am]icans ,regul>ly ,?r\gh\t ! ,ye> ,act
 ( #bjai4  #b4 ,det]m9ation ( /&>d      
mileage rate = *>itable contributions   
d$uction  7a7 ,det]m9ation ( /&>d       
mileage rate = *>itable contributions   
d$uction ,subsection 7i7 ( section #agj 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7i7 ,/&>d      
mileage rate = use ( pass5g] automobile 
,= purposes ( comput+ ! d$uction "u ?is 
section = use ( a pass5g] automobile1 ! 
/&>d mileage rate %all be ! rate det]m9$
 by ! ,secret>y1 :i* rate %all n be less
 ?an ! /&>d mileage rate us$ = purposes 

( section #bac4  4  7b7 ,effective date 
,! am5dm5t made by ?is section %all     
apply to miles travel$ aft] ! date ( !  
enactm5t ( ?is ,act4  #c4 ,m&atory      
e-fil+ by exempt organizations  7a7 ,9  
g5]al ,section #fjcc ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subsection 7n7 z subsection  
7o7 & by ins]t+ aft] subsection 7m7 !   
foll[+ new subsection3  7n7 ,m&atory    
electronic fil+ ,any organization       
requir$ to file a return "u ?is section 
%all file su* return 9 electronic =m4  4
  7b7 ,con=m+ am5dm5t ,p>agraph 7#g7 (  
section #ebg7;j7 ( su* ,code is am5d$ by
 /rik+ if ! organization has & all t    
foll[s ?r\gh su* cal5d> ye>4  7c7       
,inspection ( electronically fil$ annual
 returns ,subsection 7b7 ( section #fajd
 ( su* ,code is am5d$ by add+ at ! end !
 foll[+3 ,any annual return requir$ to  
be fil$ electronically "u section       
#fjcc7n7 %all be made available by !    
,secret>y to ! public z soon z          
practicable 9 a ma*9e readable =mat44   

7d7 ,effective date  7#a7 ,9 g5]al      
,except z provid$ 9 p>agraph 7#b71 !    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  7#b7 ,transitional
 relief  7,a7 ,small organizations  7i7 
,9 g5]al ,9 ! case ( any small          
organizations1 or any o!r organizations 
= :i* ! ,secret>y ( ! ,treasury or !    
,secret>y's delegate 7h]eaft] ref]r$ to 
9 ?is p>agraph z ! ,secret>y7 det]m9es !
 application ( ! am5dm5ts made by ?is   
section w\ld cause undue burd5 )\t a    
delay1 ! ,secret>y may delay !          
application ( su* am5dm5ts1 b su* delay 
%all n apply to any taxable ye> beg9n+  
on or aft] ! date #b ye>s aft] ( !      
enactm5t ( ?is ,act4  7ii7 ,small       
organization ,= purposes ( clause 7i71 !
 t]m small organization means any       
organization-- 7,i7 ! gross receipts (  
:i* = ! taxable ye> are less ?an        
#bjj1jjj2 &  7,,ii7 ! aggregate gross   
assets ( :i* at ! end ( ! taxable ye>   
are less ?an #ejj1jjj4  7,b7            

,organizations fil+ =m #iij-,t ,9 ! case
 ( any organization describ$ 9 section  
#eaa7;a77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf :i* is subject to ! tax impos$  
by section #eaa7;a77#a7 ( su* ,code on  
its unrelat$ bus9ess taxable income1 or 
any organization requir$ to file a      
return "u section #fjcc ( su* ,code &   
include in=mation "u subsection 7e7     
!re(1 ! ,secret>y may delay !           
application ( ! am5dm5ts made by ?is    
section1 b su* delay %all n apply to any
 taxable ye> beg9n+ on or aft] ! date #b
 ye>s aft] ( ! enactm5t ( ?is ,act4  #d4
 ,modification ( rules relat+ to donor  
advis$ funds  7a7 ,all[ance ( tax-,free 
*>itable di/ributions f individual      
retirem5t acc\nts  7#a7 ,9 g5]al ,clause
 7i7 ( section #djh7;d77#h77;,b7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or any fund or acc\nt describ$ 
9 section #diff7;d77#b74  7#b7          
,effective date ,! am5dm5t made by ?is  
subsection %all apply to di/ributions   
made 9 taxable ye>s beg9n+ aft] ,decemb]

 #ca1 #bjah4  7b7 ,return disclosures   
7#a7 ,di/ributions ,subsection 7k7 (    
section #fjcc ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7,a7 9 p>agraph     
7#b71 by /rik+ & at ! end2  7,b7 9      
p>agraph 7#c71 by /rik+ ! p]iod at ! end
 & ins]t+ a comma2 &  7,c7 by add+ at ! 
end ! foll[+ new p>agraphs3  7#d7 li/ ! 
total numb] ( su* funds :i* 7 9 exi/5ce 
= ! #cf-mon? p]iod end+ at ! close ( su*
 taxable ye>1  7#e7 li/ ! total numb] ( 
funds describ$ 9 p>agraph 7#d7 :i* made 
at lea/ #a grant dur+ ! p]iod describ$ 9
 su* p>agraph1 &  7#f7 set =?-- 7,a7    
:e!r su* organization has a publicly    
available policy ) respect to funds :i* 
are inactive1 dormant1 or d n make      
di/ributions dur+ ! p]iod describ$ 9    
p>agraph 7#d71  7,b7 a description ( !  
organization's policy = respond+ to     
funds describ$ 9 subp>agraph 7,a7 or a  
/atem5t t no su* policy is 9 effect1 &  
7,c7 :e!r su* organization regul>ly &   
consi/5tly monitors & en=ces compliance 
) ! policy describ$ 9 subp>agraph 7,a7 )

 respect to su* funds4  4  7#b7         
,effective date ,! am5dm5t made by ?is  
subsection %all apply to returns =      
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4  #e4 ,modification ( ! tax rate =
 ! excise tax on inve/m5t income (      
private f\ndations  7a7 ,9 g5]al        
,section #didj7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ #b p]c5t
 & ins]t+ #a p]c5t4  7b7 ,elim9ation (  
r$uc$ tax :]e f\ndation meets c]ta9     
di/ribution requirem5ts ,section #didj (
 su* ,code is am5d$ by /rik+ subsection 
7e74  7c7 ,effective date ,! am5dm5ts   
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4