[20050729]RS22213_税务联委会有关慈善捐款的职员建议摘要.pdf

1 Options to Improve Tax Compliance and Reform Tax Expenditures, prepared by the staff of theJoint Committee on Taxation, JCS-02-05 (January 27, 2005).2 Id. at 277-87.3 IRC 170(h).Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22213July 29, 2005Summary of Joint Committee on TaxationsStaff Proposals Relating to CharitableContributionsErika LunderLegislative AttorneyAmerican Law DivisionSummaryThis report summarizes several proposals by the staff of the Joint Committee onTaxation dealing with charitable contributions that have received significant attention.The proposals would affect the treatment of contributions of conservation and facadeeasements, clothing and household items, and appreciated property. Legislation thatincorporates these proposals has not yet been introduced. This report will be updated.In January 2005, the Joint Committee on Taxation released a report that addressesways to improve compliance with the tax laws and reform certain tax expenditures.1 Thereport was written at the request of Senators Grassley and Baucus, but the proposals aresuggestions by the Joint Committees staff and were not appr