All Charitable contributions Legislation - Federal Government

Giving Incentives to Volunteers Everywhere Act of 2008 or the GIVE Act of 2008 - Amends the Internal Revenue Code to: (1) increase the standard mileage rate for use of a passenger automobile for charitable purposes to 70% of the current rate for business usage; and (2) exclude from the gross income of charitable volunteers reimbursements paid to them for the use of a passenger automobile for the benefit of a charitable organization.

Amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of passenger automobiles from 14 cents per mile to the standard mileage rate prescribed by the Secretary of the Treasury for business purposes (50.5 cents per mile for January 1 through June 30, 2008, and 58.5 cents per mile for July 1 through December 31, 2008).

Fair Deal for Volunteers Act of 2008 - Amends the Internal Revenue Code to provide that the standard mileage rate for the tax deduction for use of a passenger automobile for charitable purposes (currently prescribed as 14 cents per mile) shall be determined by the Secretary of the Treasury.

S Corporation Modernization Act of 2008 - Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) reducing from 10 to seven years the period during which S corporation built-in gains are subject to tax; (2) repealing mandatory termination of S corporation elections for excessive passive investment income; (3) allowing S corporations to increase passive investment income from 25 to 60% without incurring additional tax; (4) allowing nonresident aliens to be potential current beneficiaries of an electing small business trust (ESBT); (5) allowing individual retirement accounts (IRAs) to be S corporation shareholders; and (6) allowing ESBTs to claim expanded charitable tax deductions.

Recognizes the 100th anniversary of the founding of the Congressional Club.

Acknowledges the contributions of political spouses to public life in the United States and around the world through the Congressional Club for the past 100 years.

Honors the Club's past and present membership.

Encourages the people of the United States to strive for greater friendship, civility, and generosity in order to heighten public service, elevate the culture, and enrich humanity, to seek opportunities to give financially, and to volunteer to assist charitable organizations in their own communities.

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

Designates June 10, 2008, as National Hunger Awareness Day.

Authorizes the collection of food donations between May 12 and June 10, 2008, from concerned Members of Congress and staff to assist families suffering from hunger and food insecurity in the Washington, D.C., metropolitan area.

Recognizes the 100th anniversary of the founding of the Congressional Club.

Acknowledges the contributions of political spouses to public life in the United States and around the world through the Congressional Club for the past 100 years.

Honors the Club's past and present membership.

Encourages the people of the United States to strive for greater friendship, civility, and generosity in order to heighten public service, elevate the culture, and enrich humanity, to seek opportunities to give financially, and to volunteer to assist charitable organizations in their own communities.

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

Designates April 23, 2008, as National Adopt A Library Day.

Honors organizations that help facilitate donations to schools and libraries.

Urges all people in the United States who own unused books to donate them to local libraries.

Charitable Aid to Community Heroes Act of 2008 - Amends the Internal Revenue Code to permit charitable organizations to receive contributions on behalf of federal, state, or local government employees or members of a volunteer emergency response organization who are injured or killed while protecting life or property and to distribute such contributions to such employees or members and their family members within a specified time period.

Honors Arnold Palmer for his outstanding golf career and for his dedication to charity and helping others.

Expresses support for the U.S. Golf Association as it celebrates Palmer with the opening of the Arnold Palmer Center for Golf History.

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.

Congratulates Chi-Chi Rodriguez for his successes in the sport of golf. Commends his exemplary conduct as a humanitarian and advocate for underprivileged youth.

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

Recognizes the 100th anniversary of the founding of the Congressional Club.

Acknowledges the contribution of political spouses to public life in America and around the world through the Congressional Club for the past 100 years.

Honors the Club's past and present membership.

Encourages all Americans to strive for greater friendship, civility, and generosity in order to heighten public service, elevate the culture, and enrich humanity, to seek out opportunities to give financially, and to volunteer to assist charitable organizations in their own communities.

Protecting the Spirit of Giving Act - Prohibits a manufacturer or retailer from using the name of a charitable organization to solicit donations or to sell or market a product under certain arrangements unless the manufacturer or retailer, for each solicitation, sale, or promotion, notifies the organization, obtains advance written approval, and limits the use of the organization's name to the scope approved.

Requires a manufacturer or retailer that sells or markets a product with the intention of remitting a portion of the proceeds to a charitable organization to disclose to the purchaser the portion of the purchase price that will be remitted, the maximum amount that will be remitted, the applicable time period, and the organization's contact information.

Expresses the sense of the United States House of Representatives that: (1) Congress and the philanthropic sector should partner to create a legislative and regulatory environment that enhances the growth of philanthropy; (2) the Congressional Philanthropy Caucus will help lawmakers and congressional staff learn more about foundations and the role these organizations play in our communities and around the globe; (3) such Caucus will highlight issues of mutual interest to both Congress and the philanthropic sector; and (4) lawmakers are encouraged to join the Caucus.

Minerals Reclamation Foundation Establishment Act of 2007 - Establishes the Minerals Reclamation Foundation as a charitable, nonprofit, non-federal entity to: (1) obtain gifts, devises, and bequests of real and personal property for abandoned mine lands projects that further the conservation of natural, scenic, historic, scientific, educational, wildlife habitat, or recreational resources; (2) foster compensation or approved and authorized offsite mitigation for ongoing mining on federal lands, state lands, and split estate lands; and (3) work with other persons, including foundations, to foster wider public knowledge of issues related to mineral resource extraction, reclamation, and sustainable development, including minerals education.

Emergency Relief Tax Check-Off for Our Armed Forces Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction (available to taxpayers who do not itemize their tax deductions) for charitable contributions of up to $1,000 ($2,000 in the case of a joint return) to the Armed Forces Relief Trust.

Allows taxpayers to designate on their tax returns a portion of any overpayment of tax as a contribution to the Trust or to make a cash contribution to the Trust with their tax returns.

Establishes an advisory board to advise the Trust on its operation and on the distribution of contributed funds.