Neighbor to Neighbor Act

[AI summary unavailable — showing source text] Neighbor to Neighbor Act - Amends the Internal Revenue Code respecting charitable contributions to: (1) allow non-itemizing taxpayers a limited charitable deduction; (2) exclude charitable deductions from the income-based limitation on itemized deductions: (3) repeal the special limitation on charitable contributions of capital gain property; (4) extend the excess contribution carryover period; and (5) allow tax-free distributions from individual retirement accounts (IRAs) for qualifying charitable purposes.…