How the New Tax Law Affects Charities: Online Sources of Information

Congressional summaries

Full text of the law (HR 4), the Pension Protection Act of 2006
(To see the charitable provisions, go to Pages 780 to 902)

Summary of the law’s charitable provisions by the Congressional Joint Committee on Taxation

Summary of the law’s charitable-giving incentives and restrictions by the House Committee on Ways and Means

Analyses of the new law by nonprofit organizations

Independent Sector’s analysis of the new law, including tips for charities on carrying out the charitable provisions and tips for donors on how the new law affects charitable giving.

United Way of America’s overview of all giving incentives and restrictions on donors and charities contained in the new law

Council on Foundations’ analysis of the law’s rules allowing charitable donations from individual retirement accounts

Council on Foundations’ summary of the law’s provisions affecting grant makers (includes measures on donor-advised funds and supporting organizations)

Council on Foundations’ summary of provisions on record-keeping requirements for small gifts

Land Trust Alliance’s analysis of the law’s provisions: on conservation easements