A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.

Read twice and referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Sep 28, 2005

CARE Act of 2005 - Amends Internal Revenue Code provisions relating to charitable giving, including to: (1) allow nonitemizing taxpayers to claim a tax deduction for charitable contributions; (2) permit tax-free distributions from individual retirement accounts for charitable purposes; (3) expand the tax deductions for charitable contributions of food and book inventories; (4) allow an increased tax deduction for charitable contributions of literary, musical, artistic, and scholarly compositions; and (5) exclude from gross income reimbursements to volunteers for the charitable use of an automobile. Revises various disclosure and oversight requirements relating to tax-exempt organizations.

Restores and increases funding for the Social Services Block Grant Program.

Savings for Working Families Act of 2005 - Allows certain low income individuals to establish individual development accounts (IDAs) to accumulate assets for homeownership, education, business startup, and other purposes. Allows an investment tax credit for contributions to an IDA.

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Authorizes the Secretary of Health and Human Services, the Corporation for National and Community Service, the U.S. Attorney General, and the Secretary of Housing and Urban Development to award grants to, and enter into cooperative agreements with, nongovernmental organizations to assist nonprofit community-based organizations in delivering social services.

Requires the Secretary of Health and Human Services to contract for an evaluation of maternity group homes under the Runaway and Homeless Youth Act.

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People & committees

Who introduced it

Sen. Santorum, Rick [R-PA] · R–PA

Committees

Finance Committee

14 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Sep 28, 2005
Read twice and referred to the Committee on Finance.
Sep 28, 2005
Sponsor introductory remarks on measure. (CR S10597-10598)
Sep 28, 2005
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Sep 28, 2005 Formatted Text PDF

Related bills identified by Congress.gov

Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze S.1780 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss S.1780, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1780

Text version to examine: Introduced in Senate · 2005-09-28.

Official full text: https://www.congress.gov/109/bills/s1780/BILLS-109s1780is.htm

Imported record last updated by the source: 2025-01-14T19:02:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.1780 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine S.1780 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss S.1780, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1780

Text version to examine: Introduced in Senate · 2005-09-28.

Official full text: https://www.congress.gov/109/bills/s1780/BILLS-109s1780is.htm

Imported record last updated by the source: 2025-01-14T19:02:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1780 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.1780 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.1780, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1780

Text version to examine: Introduced in Senate · 2005-09-28.

Official full text: https://www.congress.gov/109/bills/s1780/BILLS-109s1780is.htm

Imported record last updated by the source: 2025-01-14T19:02:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1780 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.1780 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.1780, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1780

Text version to examine: Introduced in Senate · 2005-09-28.

Official full text: https://www.congress.gov/109/bills/s1780/BILLS-109s1780is.htm

Imported record last updated by the source: 2025-01-14T19:02:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1780 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.