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Abstract: 

There is plenty of charitable legislation pending in Congress in various forms, but it appears that there is more activity than action. The collection of charitable incentives passed in the Pension Protection Act of 2006 all expired at the end of 2007. Several of those items—namely, the higher percentage limitations and longer carryovers for certain conservation contributions— have already been extended through the end of 2009 in the farm bill passed early this summer.

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