Support and expand charitable giving incentives
Congress should pass the Charitable Act (S. 317, H.R. 801) —introduced by Sens. Lankford (R-OK), Coons (D-DE), and Reps. Moore (R-UT), Pappas (D-NH)—to provide non-itemizers a tax deduction for charitable contributions up to one-third of the standard deduction in 2026 and 2027. A Capital Analytics Policy study found that the Charitable Act would increase charitable donations by non-itemizers by $40 billion per year.
Oppose new or expanded taxes on private foundations and universities
The House package proposes an increased excise tax on private foundations and an increased endowment tax on colleges and universities. As federal support for charitable and community programs declines, private foundations play an even more crucial role. Taxing them would only worsen conditions for the people and communities that rely on their support.
Oppose the reinstated "nonprofit parking tax," which creates a significant cost to nonprofits that offer parking and commuting benefits and was successfully repealed in 2019.
Ensure full access to ERTC Payments: After the date of enactment of the new tax package, Employee Retention Tax Credit payments would be continued only for requests filed before January 31, 2024. Due to significant delays and administrative challenges at the IRS, many good-faith filings have been improperly processed and even lost. Curtailing payouts of promised relief would unfairly deprive many organizations that have been relying on payment.