The Senate unanimously approved House passed legislation (H.R. 4462) that allows taxpayers to make charitable contributions to Haiti relief programs before March 1, 2010 and claim those contributions on their 2009 income tax return.  It includes a provision that allows phone bills as proof of text-messaged donations. The Senate had introduced a companion bill (S. 2936) but instead approved the House bill by unanimous consent.  The President is expected to sign the bill into law immediately.

We ask that all of our clients provide us with details of these contributions; we will then evaluate during the preparation of their 2009 tax return, whether it is best to include in 2009 or delay to 2010.