The Senate Judiciary Committee's hearing on the legal implications of charitable choice legislation was held last Wednesday (June 6th) in the midst of the switch from Republican to Democratic leadership. The hearing adjourned temporarily as the Senate leadership changed, and when it resumed only Sen. Charles Schumer (D-NY), who is not the chair, was present for the remainder of the hearing.

OMB Watch has prepared a chart comparing the many tax bills introduced to help charities. 107th Congress: Proposed Legislation on Charitable Giving Bill Number Sponsor Non-itemizer Deduction IRA Rollover Carry Over Capital Gains Property Increase Deduction Limits Expand Deduction for Food Donation of Land or Easements Art, Medical, Education Other Issues S 35 Title VI Gramm Phased in, no floor. Deduct up to amount of standard deduction At 59 1/2     Increase corporate ceiling from 10% of income to 15%       Tax Cuts S. 205 Hutchinson   At 59 1/2         S. 298 McConnell

OMB Watch has urged Reps. Christopher Shays (R-CT) and Marty Meehan (D-MA) to strengthen the portion of their bill dealing with exceptions to the ban on broadcast "issue advocacy" during an election cycle. The bill would allow the Federal Election Commission (FEC) to make rules exempting these activities, but does not require the FEC to act.

Citing First Amendment considerations, the Fourth Circuit Court of Appeals distinguished between nonprofits, which serve as vehicles for citizen participation in the political process, and for-profit corporations, which are concerned with "aggregation of capital or the issuance of equity shares."