S.1821 - Philippines Charitable Giving Assistance Act113th Congress (2013-2014)
Summary: S.1821 — 113th Congress (2013-2014)
Introduced in Senate (12/12/2013)
Philippines Charitable Giving Assistance Act - Treats cash contributions made after January 1, 2014, and before March 1, 2014, for the relief of victims of Typhoon Haiyan in the Philippines as having been made on December 31, 2013, for purposes of the tax deduction for charitable contributions. Deems such a contribution as meeting the recordkeeping requirements of the Internal Revenue Code if the taxpayer produces a telephone bill showing the name of the donee organization and the date and amount of the contribution.