The Report summarizes major proposals by the staff of the Joint Committee on Taxation (JCT) for dealing with high-profile issues in the area of charitable giving. The proposals came from a January 2005 report compiled by the JCT staff (JCS-02-05) and have not been endorsed by the chairman or the ranking member on the Senate Finance Committee. However, the ideas could play a role as the Finance Committee staff molds a comprehensive overhaul of tax exemptions with introduction of legislation possible in September.

A new study concludes that Bush administration efforts to expand faith-based contracting via targeted initiatives are changing the nature of social services supported directly with federal funds far more than has legislation passed in the mid-1990s. The study is the first in-depth look at the major block grant programs in the Department of Health and Human Services with legislated Charitable Choice provisions, as well as at discretionary programs funded under the Compassion Capital Fund (CCF).

The Election Assistance Commission, which is charged with implementing the Help America Vote Act, has issued VOLUNTARY GUIDANCE ON IMPLEMENTATION OF STATEWIDE VOTER REGISTRATION LISTS, which are intended to "assist States in their efforts to develop and implement a single, uniform, official, centralized, interactive computerized statewide voter registration list."

Foundation Expenses and Compensation: Interim Report 2005, issued by the Urban Institute, the Foundation Center and GuideStar, represents the largest study ever of the expense and compensation patterns of grantmaking foundations. It was funded by the Mott and Ford foundations. With federal legislation affecting nonprofits and foundations expected later this summer, the study is designed to inform the policy debate. The findings suggest that, along with type and size, a foundation’s mission and program goals are important factors in analyzing its charitable expenditures.