Law and Government Legislation regarding 'Charities' in Federal Government

Recognizes Green Bay Packers quarterback Brett Favre on the occasion of his retirement from the National Football League and commends his generosity to victims of Hurricanes Katrina and Rita, his work with Deanna Favre in breast cancer research, and his charitable work to benefit disabled children in Mississippi and Wisconsin.

Expresses the sense of Congress that: (1) the Iraqi refugee crisis must be addressed before it becomes a major factor in the destabilization of Iraq and an increasing threat to U.S. security; and (2) the United States should support the Iraqi Red Crescent Organization in their work to provide humanitarian relief to the people of Iraq.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Honors the life and contributions of Diane Wolf (a member of the Senate Preservation Board of Trustees and a former member of the U.S. Commission of Fine Arts).

Conveys the sorrow and deepest condolences of the Senate to the family of Diane Wolf on her untimely death.

(This measure has not been amended since it was passed by the House on December 4, 2007. The summary of that version is repeated here.)

Excludes from gross income, for federal income tax purposes, any payments made by Virginia Polytechnic Institute & State University (Virginia Tech) out of the Hokie Spirit Memorial Fund to the victims of the tragic shootings at such school on April 16, 2007.

Increases the penalty for failure to file a partnership income tax return, for a taxable year beginning in 2008, by one dollar (from $85 to $86) per month (multiplied, as under current law, by the number of partners in the offending partnership during any part of the taxable year).

Excludes from gross income, for federal tax purposes, any payments made by Virginia Polytechnic Institute & State University (Virginia Tech) out of the Hokie Spirit Memorial Fund to the victims of the tragic shootings at such school on April 16, 2007.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Third Higher Education Extension Act of 2007 - Amends the Higher Education Extension Act of 2005 to extend the programs under the Higher Education Act of 1965 through March 31, 2008.

Amends the Higher Education Act of 1965 to consider trustees acting on behalf of certain governmental or tax-exempt entities as eligible nonprofit holders of Federal Family Education Loans (FFELs), regardless of whether or not such entities are eligible FFEL lenders.

Expresses sympathy for the victims of the devastating thunderstorms that caused severe flooding during August 2007 in Illinois, Iowa, Minnesota, Ohio, Oklahoma, and Wisconsin and conveys gratitude to the officials and emergency personnel who responded swiftly to the crisis.

Recognizes the generous support of citizens, local businesses, the American Red Cross, the United Way, Catholic Charities, and the Salvation Army.

Reaffirms support for helping the victims rebuild.

Honors the 50th anniversary of Althea Gibson's becoming the first African-American to win at Wimbledon and the U.S. Championship at Forest Hills in New York City.

Encourages: (1) support of the Althea Gibson Foundation and other organizations that support under-privileged youth in their educational aspirations and athletic pursuits in tennis and golf; and (2) preservation of the memory, legacy, and well-being of pioneer athletes who served as inspirations for succeeding generations.

Enhancing Education through Tax Relief Act of 2007 - Amends the Internal Revenue Code to extend through 2011: (1) the tax deduction for certain expenses of elementary and secondary school teachers; (2) the expanded tax deduction for charitable contributions of book inventories to public schools; (3) the expanded tax deduction for charitable contributions of computer technology or equipment to schools, charities, and public libraries; (4) the tax credit for holders of qualified zone academy bonds; and (5) the tax deduction for qualified tuition and related expenses.

Extends gratitude to the United Services Organization (USO) on its 67th anniversary and recognizes that its work in supporting members of the U.S. Armed Forces is critical to their success and mission.

Expresses sympathy for the victims of the devastating thunderstorms that caused severe flooding during August 2007 in Illinois, Iowa, Minnesota, Ohio, and Wisconsin and conveys gratitude to the officials and emergency personnel who responded swiftly to the crisis.

Recognizes the generous support of citizens, local businesses, the American Red Cross, the United Way, Catholic Charities, and the Salvation Army.

Reaffirms support for helping the victims rebuild.

Amends the Internal Revenue Code to allow certain support organizations for tax-exempt teaching hospitals to acquire debt secured by income-producing real property used to provide financial support for such hospitals.

Authorizes the President Pro Tempore of the Senate and the Speaker of the House of Representatives to make appropriate arrangements for the presentation, on behalf of Congress, of a gold medal of appropriate design to comedian Jerry Lewis in recognition of his outstanding service to the Nation.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Expresses sympathy for the victims of the devastating thunderstorms that caused severe flooding in 20 counties in eastern Kansas beginning on June 26, 2007.

Conveys gratitude to the officials and emergency personnel who responded swiftly to the crisis.

Recognizes the support of volunteers, donors, religious groups, and charitable organizations for the relief efforts.

Commends the spirit and compassion of the people of Kansas.

North Dakota Enabling Act and First Morrill Act Amendments Act of 2007 - Amends the Act of February 22, 1889 (relating to enabling North Dakota, South Dakota, Montana, and Washington to become states), and the Act of July 2, 1862, commonly known as the First Morrill Act (relating to land grant aid to states for agricultural and mechanical colleges), to set forth requirements for the management and disposition of the proceeds from certain public land trust funds in North Dakota.

Grants, effective July 1, 2009, consent to the amendments to the Constitution of North Dakota proposed by North Dakota House Concurrent Resolution 3037 of the 59th Legislature concerning management of the common schools and other educational or charitable institution trust funds.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Honors the life, work, and legacy Ruth Bell Graham (wife of the Reverend Billy Graham).

Children's Hope Act of 2007 - Amends the Internal Revenue Code to allow a tax credit of up to $100 ($200 for joint returns) for charitable contributions to an education investment organization that disburses 90% of its contributions to provide grants to students for elementary and secondary education expenses, if at least 50% of such disbursements go to students who qualify for free or reduced-cost school lunches. Requires a taxpayer claiming such credit, as a condition of eligibility to receive it, to first claim a state qualified scholarship tax credit.

Authorizes the President Pro Tempore of the Senate and the Speaker of the House of Representatives to make appropriate arrangements for the presentation, on behalf of Congress, of a gold medal of appropriate design to comedian Jerry Lewis in recognition of his outstanding service to the Nation.

Education for Public Service Act of 2007 - Amends the Higher Education Act of 1965 to direct the Secretary of Education to forgive the balance due on Direct Loans and direct consolidation loans by individuals who have been public sector employees for 10 years and have made 120 income contingent payments on such loans.

Revises income contingent Direct Loan repayment schedules for married borrowers to attribute to the borrower one-half (rather than all) of the combined adjusted gross income of the borrower and the borrower's spouse.

Personal Philanthropy Account Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction (whether or not the taxpayer itemizes deductions) for cash contributions to a personal philanthropy account. Defines "personal philanthropy account" as a tax-exempt trust created to make distributions for charitable purposes. Sets forth rules providing for employer contributions to such accounts, default charitable distributions in the event of an account holder's death, and minimum annual distributions.

Allows an exclusion from the gross income of an employee for contributions made by an employer to the employee's personal philanthropy account.

Civil Rights Act of 1964 Commemorative Coin Act - Requires the Secretary of the Treasury to mint and issue, during 2014, up to 350,000 one-dollar coins designed to be emblematic of the enactment of the Civil Rights Act of 1964 and its contribution to civil rights in America.

Requires sales to include a $10 surcharge per coin, which shall be paid to the United Negro College Fund.

Commends the humanitarian efforts of Red Cross, Red Crescent, and Magen David Adom National Societies worldwide on the occasion of World Red Cross Red Crescent Day.

Civil Rights Act of 1964 Commemorative Coin Act - Requires the Secretary of the Treasury to mint and issue, during 2014, up to 350,000 one-dollar coins designed to be emblematic of the enactment of the Civil Rights Act of 1964 and its contribution to civil rights in America.

Permits the Secretary to initiate sales of such coins, without issuance, before 2014. Terminates such minting authority after December 31, 2014.

Requires sales to include a $10 surcharge per coin, which shall be paid to the United Negro College Fund. Subjects the Fund to certain federal audit requirements and a specified issuance limitation.

Personal Philanthropy Account Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction (whether or not the taxpayer itemizes deductions) for cash contributions to a personal philanthropy account. Defines "personal philanthropy account" as a tax-exempt trust created to make distributions for charitable purposes. Sets forth rules providing for employer contributions to such accounts, default charitable distributions in the event of an account holder's death, and minimum annual distributions.

Allows an exclusion from the gross income of an employee for contributions made by an employer to the employee's personal philanthropy account.

Recognizes and commends the volunteers and supporters of Our Military Kids, Inc., for their efforts in supporting children of our military personnel and awarding grants to over 1,100 school-aged children of deployed and severely injured National Guard and Reserve personnel in 49 states and the District of Columbia.

Charitable Driving Tax Relief Act of 2007 - Amends the Internal Revenue Code to provide that volunteers who use their automobiles for the benefit of a charitable organization may exclude from their gross income reimbursements for their automobile operating expenses at the same level as business employees (i.e., 48.5 cents per mile in 2007).

Joins the Secretary of Defense in honoring the children of members of the Armed Forces and recognizes that they share in the burden of protecting the Nation.

Urges Americans to join the military community in observing April as "National Month of the Military Child."

Recognizes with great appreciation the contributions of private sector organizations in providing resources and assistance to military families and their communities.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Honors and recognizes the work of the Meals On Wheels Association of America, its member senior nutrition programs throughout the country, and their annual March for Meals campaigns.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Honors the life of Ernest Gallo, a pioneer in the field of winemaking, dedicated philanthropist, and community leader.

Honors the life of Ernest Gallo, a pioneer in the field of winemaking, dedicated philanthropist, and community leader.

Emergency Child Care Lending for the Gulf Coast Act of 2007 - Authorizes the proceeds of a loan for plant acquisition, construction, conversion, or expansion under the Small Business Investment Act of 1958 to be used by the certified development company to provide loans to small, nonprofit child care businesses that have a track record of providing such services in the presidentially declared disaster areas in the Gulf Coast region.

Limits to 3% the amount of the total number of such loans guaranteed in FY2008-FY2009 that may be awarded for the program under this Act. Terminates such program after December 30, 2008.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Recognizes the contributions of American citizens of Hellenic heritage to the United States and commemorates the 85th Anniversary of the founding of the American Hellenic Educational Progressive Association.

Amends the Internal Revenue Code to impose an excise tax penalty on contributions received by a tax-exempt charitable organization used to relocate donated property contrary to the intent of the donor of such property. Allows an exemption from such penalty if a court determines that the relocation is the only viable alternative to preserve and protect the property.

Corporate Charitable Disclosure Act of 2007 - Amends the Securities and Exchange Act of 1934 to require disclosure of: (1) corporate charitable contributions whose value exceeds what the issuer made during the previous year to any nonprofit organization of which a director, officer, or controlling person of the issuer (or a spouse) was a director or trustee (insider affiliated charity); (2) the name of such nonprofit organization and the value of the contribution; (3) the total value of contributions made by the issuer to nonprofit organizations during its previous fiscal year; and (4) the organization name and the value of contributions if the value to any one organization exceeds the amount designated by Securities and Exchange Commission rule.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Recognizes the contributions of American citizens of Hellenic heritage to the United States and commemorates the 85th Anniversary of the founding of the American Hellenic Educational Progressive Association.

Collegiate Housing and Infrastructure Act of 2007 - Amends the Internal Revenue Code to allow tax-exempt charitable or educational organizations to make collegiate housing and infrastructure improvement grants to certain tax-exempt social clubs (e.g., college fraternities and sororities) so long as all of the active members of such clubs are full-time students at the college or university with which such clubs are associated. Defines "collegiate housing and infrastructure grants" to include grants to provide, improve, operate, or maintain collegiate housing.