1. Short title This Act may be cited as the Charities Helping Americans Regularly Throughout the Year Act of 2019 . 2. Determination of standard mileage rate for charitable contributions deduction (a) Determination of standard mileage rate for charitable contributions deduction Subsection (i) of section 170 of the Internal Revenue Code of 1986 is amended to read as follows: (i) Standard mileage rate for use of passenger automobile For purposes of computing the deduction under this section for use of a passenger automobile, the standard mileage rate shall be the rate determined by the Secretary, which rate shall not be less than the standard mileage rate used for purposes of section 213. . (b) Effective date The amendment made by this section shall apply to miles traveled after the date of the enactment of this Act. 3. Mandatory e-filing by exempt organizations (a) In general Section 6033 of the Internal Revenue Code of 1986 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection: (n) Mandatory electronic filing Any organization required to file a return under this section shall file such return in electronic form. . (b) Conforming amendment Paragraph (7) of section 527(j) of such Code is amended by striking if the organization has and all that follows through such calendar year . (c) Inspection of electronically filed annual returns Subsection (b) of section 6104 of such Code is amended by adding at the end the following: Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format. . (d) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (2) Transitional relief (A) Small organizations (i) In general In the case of any small organizations, or any other organizations for which the