The Protecting Charitable Giving Act (S. 477, 118th Congress, introduced February 15, 2023, by Sen. James Lankford (R-OK)) is a U.S. Senate bill that amends the Internal Revenue Code of 1986 to establish a permanent above-the-line deduction for charitable contributions up to $300 ($600 for joint filers) for non-itemizing taxpayers, thereby expanding access to the charitable deduction. It also prohibits the Treasury Secretary from requiring disclosure of donor names and addresses for contributions over $5,000 to 501(c)(3) organizations on Form 990 Schedule B, enhancing donor privacy. The bill was co-sponsored in the Senate, referred to the Senate Committee on Finance, read twice, and placed on the Senate Legislative Calendar (Calendar No. 25) on the day of introduction. It is supported by DonorsTrust.