Charitable Giving Privacy Protection Act

Charitable Giving Privacy Protection Act

This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from requiring or accepting the Social Security account numbers of donors of charitable donations from donee organizations when such organizations are providing substantiation of such donations. The IRS may require the use of an identifier other than a Social Security account number.

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4281 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 4281

To amend the Internal Revenue Code of 1986 to prohibit the inclusion of 
     social security numbers of donors in charitable contribution 
                    substantiation acknowledgements.


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                    IN THE HOUSE OF REPRESENTATIVES

                           December 17, 2015

  Mr. Rothfus (for himself and Mr. Higgins) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to prohibit the inclusion of 
     social security numbers of donors in charitable contribution 
                    substantiation acknowledgements.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Charitable Giving Privacy Protection 
Act''.

SEC. 2. PROHIBITION ON INCLUSION OF SOCIAL SECURITY NUMBERS OF DONORS 
              IN CHARITABLE CONTRIBUTION SUBSTANTIATION 
              ACKNOWLEDGEMENTS.

    (a) In General.--Section 170(f)(8) of the Internal Revenue Code of 
1986 is amended by redesignating subparagraph (E) as subparagraph (F) 
and by inserting after subparagraph (D) the following:
                    ``(E) Prohibition on requiring or accepting 
                collection of social security numbers.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the Secretary may not require or 
                        accept social security numbers of donors from 
                        donee organizations.
                            ``(ii) Use of alternative number.--The 
                        Secretary may require the use of an identifier 
                        other than a social security number for 
                        purposes of this paragraph.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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