Congress needs to hear from students, faculty, alumni, and others who care about the future of higher education, about the value of philanthropy for higher education and the importance of restoring the universal charitable deduction. Congressional Republicans are working on tax reform, and their proposals could significantly impact charitable giving. Past tax changes have reduced the number of taxpayers who itemize their deductions, limiting incentives for charitable contributions and leading to a decline in donations that support students, families, and institutions.  Restoring the universal charitable deduction—like the temporary one included in the CARES Act—would ensure that all taxpayers, regardless of income level, have an incentive to give. We urge Congress to enact legislation that strengthens philanthropy and higher education.