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Tax Incentives for Charitable Giving in the Tax Cuts and Jobs Act (H.R. 1)

Published Nov 17, 2017Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Tax Incentives for Charitable Giving in the Tax Cuts and Jobs Act (H.R. 1) — Informed