text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Supporting America's Charities 
  Act''.
  
  SEC. 2. SPECIAL RULE FOR QUALIFIED CONSERVATION CONTRIBUTIONS MODIFIED 
                AND MADE PERMANENT.
  
      (a) Made Permanent.--
              (1) Individuals.--Section 170(b)(1)(E) of the Internal 
          Revenue Code of 1986 is amended by striking clause (vi).
              (2) Corporations.--Section 170(b)(2)(B) of such Code is 
          amended by striking clause (iii).
      (b) Contributions of Capital Gain Real Property Made for 
  Conservation Purposes by Native Corporations.--
              (1) In general.--Section 170(b)(2) of such Code is amended 
          by redesignating subparagraph (C) as subparagraph (D), and by 
          inserting after subparagraph (B) the following new 
          subparagraph:
                      ``(C) Qualified conservation contributions by 
                  certain native corporations.--
                              ``(i) In general.--Any qualified 
                          conservation contribution (as defined in 
                          subsection (h)(1)) which--
                                      ``(I) is made by a Native 
                                  Corporation, and
                                      ``(II) is a contribution of 
                                  property which was land conveyed under 
                                  the Alaska Native Claims Settlement 
                                  Act,
                          shall be allowed to the extent that the 
                          aggregate amount of such contributions does not 
                          exceed the excess of the taxpayer's taxable 
                          income over the amount of charitable 
                          contributions allowable under subparagraph (A).
                              ``(ii) Carryover.--If the aggregate amount 
                          of contributions described in clause (i) 
                          exceeds the limitation of clause (i), such 
                          excess shall be treated (in a manner consistent 
                          with the rules of subsection (d)(2)) as a 
                          charitable contribution to which clause (i) 
                          applies in each of the 15 succeeding years in 
                          order of time.
                              ``(iii) Native corporation.--For purposes 
                          of this subparagraph, the term `Native 
                          Corporation' has the meaning given such term by 
                          section 3(m) of the Alaska Native Claims 
                          Settlement Act.''.
              (2) Conforming amendment.--Section 170(b)(2)(A) of such 
          Code is amended by striking ``subparagraph (B) applies'' and 
          inserting ``subparagraph (B) or (C) applies''.
              (3) Valid existing rights preserved.--Nothing in this 
          subsection (or any amendment made by this subsection) shall be 
          construed to modify the existing property rights validly 
          conveyed to Native Corporations (within the meaning of section 
          3(m) of the Alaska Native Claims Settlement Act) under such 
          Act.
      (c) Effective Date.--The amendments made by this section shall 
  apply to contributions made in taxable years beginning after December 
  31, 2013.
  
  SEC. 3. EXTENSION AND EXPANSION OF CHARITABLE DEDUCTION FOR 
                CONTRIBUTIONS OF FOOD INVENTORY.
  
      (a) Permanent Extension.--Section 170(e)(3)(C) of the Internal 
  Revenue Code of 1986 is amended by striking clause (iv).
      (b) Increase in Limitation.--Section 170(e)(3)(C) of such Code, as 
  amended by subsection (a), is amended by striking clause (ii), by 
  redesignating clause (iii) as clause (iv), and by inserting after 
  clause (i) the following new clauses:
                              ``(ii) Limitation.--The aggregate amount of 
                          such contributions for any taxable year which 
                          may be taken into account under this section 
                          shall not exceed--
                                      ``(I) in the case of any taxpayer 
                                  other than a C corporation, 15 percent 
                                  of the taxpayer's aggregate net income 
                                  for such taxable year from all trades 
                                  or businesses from which such 
                                  contributions were made for such year, 
                                  computed without regard to this 
                                  section, and
                                      ``(II) in the case of a C 
                                  corporation, 15 percent of taxable 
                                  income (as defined in subsection 
                                  (b)(2)(D)).
                              ``(iii) Rules related to limitation.--
                                      ``(I) Carryover.--If such aggregate 
                                  amount exceeds the limitation imposed 
                                  under clause (ii), such excess shall be 
                                  treated (in a manner consistent with 
                                  the rules of subsection (d)) as a 
                                  charitable contribution described in 
                                  clause (i) in each of the 5 succeeding 
                                  years in order of time.
                                      ``(II) Coordination with overall 
                                  corporate limitation.--In the case of 
                                  any charitable contribution allowable 
                                  under clause (ii)(II), subsection 
                                  (b)(2)(A) shall not apply to such 
                                  contribution, but the limitation 
                                  imposed by such subsection shall be 
                                  reduced (but not below zero) by the 
                                  aggregate amount of such contributions. 
                                  For purposes of subsection (b)(2)(B), 
                                  such contributions shall be treated as 
                                  allowable under subsection 
                                  (b)(2)(A).''.
      (c) Determination of Basis for Certain Taxpayers.--Section 
  170(e)(3)(C) of such Code, as amended by subsections (a) and (b), is 
  amended by adding at the end the following new clause:
                              ``(v) Determination of basis for certain 
                          taxpayers.--If a taxpayer--
                                      ``(I) does not account for 
                                  inventories under section 471, and
                                      ``(II) is not required to 
                                  capitalize indirect costs under section 
                                  263A,
                          the taxpayer may elect, solely for purposes of 
                          subparagraph (B), to treat the basis of any 
                          apparently wholesome food as being equal to 25 
                          percent of the fair market value of such 
                          food.''.
      (d) Determination of Fair Market Value.--Section 170(e)(3)(C) of 
  such Code, as amended by subsections (a), (b), and (c), is amended by 
  adding at the end the following new clause:
                              ``(vi) Determination of fair market 
                          value.--In the case of any such contribution of 
                          apparently wholesome food which cannot or will 
                          not be sold solely by reason of internal 
                          standards of the taxpayer, lack of market, or 
                          similar circumstances, or by reason of being 
                          produced by the taxpayer exclusively for the 
                          purposes of transferring the food to an 
                          organization described in subparagraph (A), the 
                          fair market value of such contribution shall be 
                          determined--
                                      ``(I) without regard to such 
                                  internal standards, such lack of 
                                  market, such circumstances, or such 
                                  exclusive purpose, and
                                      ``(II) by taking into account the 
                                  price at which the same or 
                                  substantially the same food items (as 
                                  to both type and quality) are sold by 
                                  the taxpayer at the time of the 
                                  contribution (or, if not so sold at 
                                  such time, in the recent past).''.
      (e) Effective Date.--
              (1) In general.--Except as otherwise provided in this 
          subsection, the amendments made by this section shall apply to 
          contributions made after December 31, 2013, in taxable years 
          ending after such date.
              (2) Limitation; applicability to c corporations.--The 
          amendments made by subsection (b) shall apply to contributions 
          made in taxable years beginning after December 31, 2013.
  
  SEC. 4. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 
                RETIREMENTS ACCOUNTS FOR CHARITABLE PURPOSES MADE 
                PERMANENT.
  
      (a) In General.--Section 408(d)(8) of the Internal Revenue Code of 
  1986 is amended by striking subparagraph (F).
      (b) Effective Date.--The amendment made by this section shall apply 
  to distributions made in taxable years beginning after December 31, 
  2013.
  
  SEC. 5. BUDGETARY EFFECTS.
  
      (a) Paygo Scorecard.--The budgetary effects of this Act shall not 
  be entered on either PAYGO scorecard maintained pursuant to section 
  4(d) of the Statutory Pay-As-You-Go Act of 2010.
      (b) Senate Paygo Scorecard.--The budgetary effects of this Act 
  shall not be entered on any PAYGO scorecard maintained for purposes of 
  section 201 of S. Con. Res. 21 (110th Congress).
target: Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes&nbsp;of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation.  Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent. 
feat_title: Supporting America's Charities Act