The Virginia Beach Strong Act, Pub. L. No. 116-98, signed December 20, 2019, confirms that cash contributions made on or after May 31, 2019, for the exclusive benefit of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, may qualify as deductible charitable contributions. The legislation also confirms that payments made on or after May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent of the dead or wounded victims of such mass shooting by an tax-exempt organizations shall be treated as related to such organization's tax-exempt purpose and shall not be treated as inuring to the benefit of any private individual, if such payments are made in good faith using a reasonable and objective formula that is consistently applied with respect to such victims. Additional information Publication 526, Charitable Contributions
