United States · Bill · S
S. 780 (107th)
Neighbor to Neighbor Act
Introduced
26 April 2001
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
10 February 2026
Summary
Neighbor to Neighbor Act - Amends the Internal Revenue Code respecting charitable contributions to: (1) allow non-itemizing taxpayers a limited charitable deduction; (2) exclude charitable deductions from the income-based limitation on itemized deductions: (3) repeal the special limitation on charitable contributions of capital gain property; (4) extend the excess contribution carryover period; and (5) allow tax-free distributions from individual retirement accounts (IRAs) for qualifying charitable purposes. Repeals the excise tax on the net income of tax-exempt foundations.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 26 April 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 26 April 2001
Introduced in Senate
summary · EN · 26 April 2001
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/780
- Open data entity: https://api.congress.gov/v3/bill/107/s/780