The Senate Finance Committee intends to introduce a package of nonprofit accountability reforms and charitable giving tax incentives soon, according to sources on the Hill. Sources say the committee hopes to mark up the Charity Aid and Recovery Act (CARE) in September. The CARE Act, contained in Title III of S. 6, the Marriage, Opportunity, Relief, and Empowerment Act of 2005 (MORE Act), includes several charitable-giving incentives, including a charitable deduction for itemizers, and tax-free distributions to charities from individual retirement accounts. The bill also contains provisions to improve the oversight of exempt organizations, including providing more money for IRS-oversight operations and making public more IRS determination letters. The committee is also working on several charitable reform proposals and will likely introduce these proposals in September. Legislation may also address donor-advised fund reform, supporting organization reform and self-dealing, however, it is unclear to much of the sector the exact content of the legislation. It is uncertain whether Santorum will support the nonprofit accountability legislation that Sen. Charles Grassley, chairman of the Senate Finance Committee, intends to introduce, even if it contains Santorum's CARE Act provisions. On May 31, Santorum and 20 senators, both Republican and Democrat, raised their concerns in a letter to Grassley and Ranking Member Max Baucus (D-MT). Santorum is concerned that the legislation will not focus on giving resources to the IRS to enforce the current laws, and that new laws might have an adverse effect on small nonprofits. If Santorum opposes the legislation, it will be more difficult for Grassley to move his bill through the Senate — and this will have a large impact on whether the CARE Act will pass. In the House, Leadership is waiting to see what the fallout from the Senate will be. Rep. Roy Blount (R-MO) has indicated his intention to re-introduce the House version of the CARE Act and companion nonprofit accountability legislation after the Senate has acted.