The Chronicle of Philathropy provides a good overview of the Grassley tax bill. It can be found here. The article quotes lobbyist Rick Grafmeyer's view on the packageThe chairman is letting the charitable community know that unless there is action on the larger package, he will start moving on his own to pass the reforms he thinks are needed, without the other provisions," said Rick Grafmeyer, a Washington lawyer who lobbies Congress on behalf of several nonprofit groups. More details can be found here as well. 501cstrategies says: Chairman Grassley unexpectedly rolled these reforms into S. 1321 though a manager’s amendment. Chairman Grassley’s action - moving select charitable reforms in a piecemeal fashion — likely illustrates his frustration that comprehensive legislation to crack down on nonprofit abuses of tax law has stalled in the Senate and not moved in the House due to fierce opposition from many in the nonprofit sector. This piecemeal approach, however, threatens to leave behind many of the charitable giving incentives that have been paired with charitable reforms in the past.