Charitable Act Would Reverse Decline in Giving, Group Says
Charitable Act Would Reverse Decline in Giving, Group Says
- Institutional AuthorsCharitable Giving Coalition
- Subject Areas/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2023-34396
- Tax Analysts Electronic Citation2023 TNTF 227-162023 TNTG 227-342024 EOR 1-41
- Magazine CitationThe Exempt Organization Tax Review, Jan. 2024, p. 3593 Exempt Org. Tax Rev. 35 (2024)
November 28, 2023
The Honorable Jason Smith
Chairman
House Committee on Ways and Means
1139 Longworth House Office Building
Washington, D.C. 20515
The Honorable Ron Wyden
Chairman
Senate Committee on Finance
219 Dirksen Senate Office Building
Washington, D.C. 20510
The Honorable Richard Neal
Ranking Member
House Committee on Ways and Means
H1129 Longworth House Office Building
Washington, D.C. 20515
The Honorable Mike Crapo
Ranking Member
Senate Committee on Finance
219 Dirksen Senate Office Building
Washington, D.C. 20510
RE: Passage of the Charitable Act (H.R. 3435, S. 566)
Dear Chairman Smith, Chairman Wyden, Ranking Member Neal, and Ranking Member Crapo:
Today is Giving Tuesday. In recognition of this date, the Charitable Giving Coalition (CGC), a diverse group representing thousands of charitable and faith-based organizations across the country, writes to you in support of the Charitable Act (H.R. 3435, S. 566), bipartisan legislation that would restore and expand the charitable deduction for non-itemizing taxpayers, also known as the universal charitable deduction.
Giving Tuesday was created in 2012 as a simple idea: a day to encourage people to do good and make giving more central in daily life. Ten years later, it has since become a network of local leaders in over 80 countries as a global movement to reimagine a world built upon shared humanity and radical generosity. In 2022, an estimated $3.1 billion was donated in twenty-four hours in the U.S. alone, a 15% percent increase over the prior year and a 25 percent increase since 2020. This is the latest example of America's long culture of giving to benefit others.
However, this American tradition is at risk. Currently, 88 percent of charitable giving is provided by 13 percent of donors. The bipartisan Charitable Act would encourage more giving from middle-income and lower-income families that are not incentivized to give through the charitable deduction since they do not itemize.
In 2022, charitable giving fell to $499 billion, a 10.5 percent inflation-adjusted decline (a 3.4 percent decline in current dollars) and the largest year-over-year decline in total giving since Giving USA began tracking it in 1956. While all categories of charitable giving – individual, foundation, bequest, and corporate — experienced declines after adjusting for inflation, individual giving had the largest drop of 13.4 percent.
Data from this year signals this troubling downturn could worsen, as the Association of Fundraising Professionals' Fundraising Effectiveness Project found declines in both charitable giving (.7 percent) and the number of donors (3.8 percent) in the first quarter of 2023 compared to the first quarter of 2022.
This alarming data, coupled with the steady decline in the percentage of Americans giving to charity from two-thirds of households in 2000 to just less than half in 2018, according to the Indiana University Lilly Family School of Philanthropy, reinforces the need for legislation like the Charitable Act to help reverse these trends and drive more dollars to the nonprofits serving our communities across the country.
Giving trends from 2020 and 2021, when the temporary non-itemizer charitable deduction was in place, indicate the deduction works. According to the Fundraising Effectiveness Project, charitable gifts of $300 — the cap of the temporary deduction in 2020 — increased by 28 percent on the last day of the year. Furthermore, interim Internal Revenue Service data for tax year 2021 shows 47 million households used the non-itemizer charitable deduction for donations totaling around $18 billion. A higher deduction cap, as included in the Charitable Act, would encourage even more charitable giving in communities across the country.
The charitable deduction is sound tax policy. It encourages individuals to give away more money to charity than they otherwise would, as evidenced by a recent Independent Sector poll that found 53 percent of respondents said they would give more to charity if they were able to claim a charitable deduction for it. Unfortunately, the current charitable deduction is only available to those who itemize, allowing only about 10 percent of taxpayers to access it.
Despite declining donations, the sector continues to be called upon to do more. From natural disasters and economic hardship at home to unrest and suffering abroad, America is facing unprecedented challenges that nonprofit services can and do help to address. Congress can boost the sector's capacity to serve communities and help those who need it most by restoring and expanding the universal charitable deduction, which encourages all Americans, regardless of income, to give more to charity.
The bicameral and strongly bipartisan Charitable Act is a step in that direction. If enacted, the bill would restore the non-itemizer charitable deduction and increase the amount taxpayers could deduct to one-third of the standard deduction, approximately $4,600 for individuals and $9,200 for joint filers. The legislation would also make gifts to donor-advised funds, which have proven to be nimble in times of crisis, eligible for the universal charitable deduction. We encourage you and your colleagues to renew and expand the non-itemizer universal charitable deduction this year.
Thank you for your leadership and your commitment to America's charitable community.
Sincerely,
Charitable Giving Coalition
Alabama
Birmingham Jewish Foundation
Childcare Resources
LAD Consulting, LLC
Martha Christine White Foundation
Mitchell's Place
Opera Birmingham
Parkinson Association of Alabama
Prattville YMCA
Ronald McDonald House Charities of Alabama Inc
Alaska
AK Child & Family
Kodiak Public Broadcasting Corporation
KUAC Public Radio and Television
Museums Alaska
The Foraker Group
Arizona
Administration of Resources and Choices Agape House of Prescott
Alliance of Arizona Nonprofits + Arizona Grantmakers Forum
Alzheimer's Research and Prevention Foundation
Axiom Community of Recovery
Black Canyon Heritage Park
Chart Work Consulting
Compass Affordable Housing
Desert Star Institute for Family Planning Inc
East Valley Children's Theatre
Family Promise — Greater Phoenix
Friends of the Verde River
Gift Planning Institute
Heritage Square Foundation
Hickey Family Foundation
Homeless ID Project, Inc
Literacy Connects
Little Chapel of All Nations, Inc.
Lutheran Social Services of the Southwest
Medieval Mayhem Historical Arts Foundation
Museum Association of Arizona
New Pathways for Youth
Northbridge College Success Program
Northland Pioneer College Friends & Family Inc.
Old Pueblo Trolley, Inc.
Phoenix Pride
Ryan House
Sojourner Center
Splinter Art and Community Fund
Stardust Non-Profit Building Supplies, Inc.
Tempe Community Council
The Hearth Foundation
Tubac Center of the Arts
United Way of Tucson and So. Arizona
Valley View Community Food Bank
Arkansas
Arkansas Community Foundation
California
Association of Fundraising Professionals, Golden Gate Chapter
California Association of Museums
California Lutheran Homes Foundation
Canine Companions
Catalyst of San Diego & Imperial Counties
Community Environmental Council
Community Foundation of the North State
Ferrari Philanthropic Consultants, Inc.
Foundation for Santa Barbara City College/SBCC Foundation
Impact Fund
Jesus Film Project
Jewish Family Service Los Angeles
KVIE
Loma Linda Academy
Luther Burbank Center for the Arts
Medical Ambassadors International
Mercy For Animals, Inc.
MOXIE Theatre
Pacific Locomotive Association dba Niles Canyon Railway
Partners in Animal Welfare
Plant With Purpose
Rady Children's Hospital
Rebuilding Together Peninsula
Roosters Foundation of Orange County
Save the Shores
Segerstrom Center for the Arts
SFMOMA
SLO Food Bank
Steen Fundraising Services
Sunday Friends Foundation
Team Rubicon
United Way of California
University of California, Los Angeles
Variety International
VolunteerMatch
Colorado
Association of Fundraising Professionals — Colorado Chapter
Citygate Network
Colorado Historical Foundation
Colorado-Wyoming Association of Museums
Community Shares of Colorado
Compassion International
Courtney Johnson Philanthropy Advisors
Davis Phinney Foundation
Engineering Ministries International
Independence Institute
Parkinson Association of the Rockies
Philanthropy Colorado
Pikes Peak United Way
Project I See You
Reclaiming Hope
Splendid Fundraising LLC
The Navigators
Connecticut
Association of Fundraising Professionals,
Connecticut Chapter
CCARC Inc.
CT Community Nonprofit Alliance
G Marc & Associates, LLC
Goodspeed Musicals
University of New Haven
Delaware
Brandywine Village Civic Association
CHILD, Inc.
Delaware Alliance for Nonprofit Advancement
Family Promise of Southern Delaware
Fostering Wishes Foundation
Lighthouse for Broken Wings
Literacy Delaware
Wilmington Alliance
YWCA Delaware
District of Columbia
American Red Cross
Americans for the Arts
Association of Christian Schools International
Association of Fundraising Professionals, Washington, DC, area chapter
Association of National Advertisers — Nonprofit Federation
Ayuda
Boys and Girls Clubs of America
Calloway & Company
CCCU — Council for Christian Colleges& Universities
Coalition of State Museum Associations
Council for Advancement and Support of Education
Council on Foundations
Dance/USA
DC Youth Orchestra Program
Fair Chance
Faith & Giving
Hemophilia Federation of America
Independent Sector
KABOOM!
National Alliance for Public Charter Schools
National Association of College and
University Business Officers
National Association of Evangelicals
National Community Action Partnership
National Council of Nonprofits
National Health Council
PEAK Grantmaking
Quinn Marketing
Social Current
Special Olympics International
The Arc of the United States
The Nonprofit Alliance
The Philanthropy Roundtable
United Philanthropy Forum
YWCA USA
Florida
Advocacy Network on Disabilities
Allegany Franciscan Ministries
Association of Fundraising Professionals Indian River Chapter
Association of Fundraising Professionals, Miami Chapter
Big Brothers Big Sisters of America
BKVN Consulting, Inc
Cinematique of Daytona CITA Rescue Mission
Community Foundation of Sarasota County
Council on Aging of Martin County
Cross Catholic Outreach
Endow America Network Foundation
Florida Conference of SDA
Florida Philanthropic Network
Heart of Florida United Way
Hibiscus Children's Center
Planned Giving Interactive
Side Project Inc
Spirit Love and Kindness for Children
Families in Need Inc.
Georgia
Association of Fundraising Professionals, Greater Atlanta Chapter
Camp Rock of Georgia Communities in Schools of Georgia
Community Foundation for the Central Savannah River Area
Community Foundation of West Georgia
Corporate Volunteer Council of Atlanta
Cousins Foundation
Denmont Consulting
Georgians For The Arts
Girl Scouts of Greater Atlanta
Habitat for Humanity International
J. Bulow Campbell Foundation
Judson Advisory Group LLC
MINT
North Georgia Community Foundation
Philanthropy Southeast
Pisgah Consulting
South Arts
The Fraser-Parker Foundation
The Newland Family Foundation, Inc.
United Way of the Chattahoochee Valley
Hawaii
Community Impact Advisors
Ku'ikahi Mediation Center
Idaho
Boise Art Museum
Henry's Fork Foundation
Idaho Nonprofit Center
Interlink Volunteer Caregivers
NewWest Community Capital
Palouse Land Trust
The Idaho Foodbank
Valley Mission
Illinois
6018 North
Access Contemporary Music
Albany Park Theatre Project
American Academy of Pediatrics
Arts of Life
ArtsPartners of Central Illinois
Batavia United Way
Brushwood Center at Ryerson Woods
Chapelstreet Church
Chicago Commons
Chicago Human Rhythm Project
Chicago Humanities Festival
College Bound Opportunities
Community Foundation of Grundy County
Disability Resource Center
Dream Center Peoria
Edwardsville Arts Center
EveryLibrary Institute NFP
Family Focus
Farmworker and Landscaper Advocacy Project-FLAP
First Love International Ministries
Forefront (IL)
HandsOn Suburban Chicago
Heart of Illinois Youth for Christ
Hyde Park Jazz Festival
ILCC
Illinois Coalition Against Domestic Violence
Illinois Collaboration on Youth
Illinois Dance Education Organization
Illinois Partners for Human Services
Illinois State Alliance for YMCAs
Illinois Valley Center for Independent Living
Jewish Federation of Chicago
Joel Hall Dancers & Center
John G. Shedd Aquarium
Kartemquin Educational Films
Lifeline Theatre
Maywood Fine Arts Association
McKendree University
Meyer Partners, LLC
Midwest Food Bank, NFP
Momenta
MorningStar Mission
Peoria Rescue Ministries
Porchlight Music Theatre
Progress Center for Independent Living
Quincy Symphony Orchestra
Ravinia Festival Association
Regional Access & Mobilization Project Inc
Rockford Area Habitat for Humanity
Rosalind Franklin University
Safe Passage
Sankofa Safe Child
Segundo Ruiz Belvis Cultural Center
Silk Road Rising
Society of the Little Flower
South Size Jazz Coalition
Springfield Area Arts Council
Springfield Center for Independent Living
Ted Rhodes Foundation Inc.
The Center for Youth and Family Solutions
The Joffrey Ballet
Three Brothers Theatre
United Way of Champaign County
United Way of Logan County
United Way of Northwest Illinois Inc.
Waukegan Arts Council
West Central Illinois Center for Independent Living
Winifred Haun & Dancers
YMCA of the USA
Indiana
Associated Churches of Fort Wayne and Allen County
Association of Fundraising Professionals — Indiana, Northwest Chapter
Association of Fundraising Professionals Northeast Indiana Chapter
Bethel University
Blue Pen Consulting
Community Foundation of St. Joseph County
Eskenazi Museum of Art at Indiana University
Indiana Alliance on Prenatal Substance Exposure
Indianapolis Symphony Orchestra
Kosciusko County Community Foundation
National Association of Charitable Gift
Planners
Peace Learning Center
The Honeywell Foundation, Inc.
United Way of Cass County
Iowa
Catherine McAuley Center
Des Moines Area Religious Council
Divine Word College
EDEN+ Fundraising Consulting
Habitat for Humanity Quad Cities
Iowa Council of Foundations
Northwestern College
Quad Cities Community Foundation
United Way Quad Cities
United Ways of Iowa
Kansas
Council Grove Area Foundation
Friends of the Kaw
Graham County Community Foundation
Hutchinson Community Foundation
Kansas Alliance for Wetlands & Streams
Kansas Association of Community Foundations
Kansas Museums Association
Kansas State Alliance of YMCAs
McPherson County Community Foundation
Passageways
Rice County Community Foundation
Shared Solution Foundation
The Fight 4 Light Foundation
United Way of the Flint Hills
Kentucky
Anne M. Maxfield, LLC
Appalachian Hospice Care
Art Center of the Bluegrass
Ashley | Rountree and Associates
Beacon House Aftercare
Beattyville Housing and Development
Berea ReCreate Arts Haven
Blue Grass Community Foundation
CAFCA Cares, Inc.
Central Louisville Community Ministries
Christian Family Media Ministries
Community Foundation of Louisville
Community Foundation of West Kentucky
Community Health Clinic, Inc.
Community Response Coalition of Kentucky Inc.
Early Child Training Center
Exploited Children's Help Organization (ECHO)
Family & Children's Place
Family Y of Owensboro/Daviess County, Inc.
DBA Owensboro Family YMCA
Felix E. Martin Jr. Foundation
Fund for the Arts
GivingThree
GreenHouse17, Inc.
Home of the Innocents
Homeless and Housing Coalition of Kentucky
Hope House Ministries
International We Serve Foundation, Inc.
James Graham Brown Foundation
Jewish Community of Louisville
Jobs for America's Graduates Kentucky
Kentuckians for the Arts Kentucky CancerLink
Kentucky Nonprofit Network, Inc.
Kids Cancer Alliance, Inc.
KY/WV YMCA State Alliance
Lighthouse Recovery Services Inc
Lincoln Foundation
Main Street Prayer Center
Making A Difference Now
Maryhurst
Mental Health America of Kentucky
Metro United Way
Mission Behind Bars and Beyond
Muhl Co Opportunity Center
My Nose Turns Red Theatre Company
NAMI Louisville Inc.
National Parkinsons Institute
Noble Homes of Kentucky
Northern Kentucky Children's Law Center, Inc.
Nursing Home Ombudsman Agency of the Bluegrass
Opportunity Center of Owensboro
Owensboro Family YMCA
Parks Alliance of Louisville
People Advocating Recovery
People's Clinic Foundation, Inc.
Pikeville Area Family YMCA, Inc.
Prevent Child Abuse Kentucky
Ronald McDonald House Charities of Kentuckiana
SOS International
South Louisville Community Ministries
St. Matthews Area Ministries
Stevenson Leadership Strategies, LLC
Summit Christian University The Asclepius Initiative
The Center for Women and Families, Inc
The Coalition for the Homeless, Inc.
The Gathering Place Mission Inc.
The Gheens Foundation, Inc.
The United Way of the Pennyrile
UP for Women and Children
WATCH, Inc.
Welcome House, Inc.
Wellspring, Inc.
Witnessing History Education Foundation, Inc.
World Missions and Evangelism, Inc.
YMCA of Greater Louisville (KY)
ZeroV
Louisiana
David W. Aucoin, CPA, APAC
Early Learning Focus, Inc.
Fablanthropy
Greater New Orleans Foundation
Jefferson Community Foundation
Louisiana Association of United Ways
Morning Star Rising Inc DBA Woman's New
Life Clinic
United Way of Northwest Louisiana
Maine
Americans Who Tell the Truth ArtVan
Bowdoinham Food Pantry
Central Main Area Agency on Aging dba Spectrum Generations
Dark Sky Maine
Dempsey Centers for Quality Cancer Care
For Deeper Learning
Furniture Friends
Goodwill NNE
JM Innovates, LLC
Main Street Skowhegan
Maine Association of Nonprofits
Maine GearShare
Maine Senior Games
Maine Writers & Publishers Alliance
Mid Coast Hunger Prevention Program
Midcoast Symphony Orchestra
New England Frontier Camp Oasis Free Clinic Opera Maine
Rett's Roost
Riding To The Top Therapeutic Riding Ctr
RSC Consulting
Ruth's Reusable Resources
Southwest Harbor Public Library
Spurwink
TEMPOart
The Dempsey Center
United Way of Kennebec Valley
United Way of Southern Maine
Waterfall Arts
York Public Library Association
Maryland
Adventists Development & Relief Agency
AFP Western MD
Anne Arundel County Literacy Council
Apra Maryland
Disabled Children's Fund
Friends & Foundations of HCLS
Goodwill Industries International
Maryland Coalition of Families
Maryland Nonprofits
Maryland Philanthropy Network
Melwood
Public Justice Center
Saltzberg Consulting
Seventh-Day Adventist Church — North American Division
Star Community
The Religious Coalition for Emergency Human Needs
The Sheridan Group
Youth Sports Collaborative Network
Massachusetts
Alliance of Massachusetts YMCAs
Bunker Hill Community
College Foundation College of the Holy Cross
Jacob's Pillow Dance Festival
Making Tomorrow
Massachusetts Nonprofit Network
New England Foundation for the Arts
Philanthropy Massachusetts
Shelburne Falls Trolley Museum, Inc.
Michigan
Accord Network
Adrian Dominican Sisters
Ann Arbor Hands-On Museum
Ann Arbor Street Art Fair
Anne Arbor Symphony Orchestra
Artrain, Inc.
Barry County Community Foundation
Bethany Christian Services
Chaldean American Ladies of Charity
Child and Family Services of Northwestern Michigan
Christ Child Society of Detroit
Community Foundation of Marquette County
Council of Michigan Foundations
Creative Washtenaw
D.A. Blodgett — St. John's
Emerson School
Grand Traverse Area Community Living Management Corp DBA: BrickWays
Grand Traverse Regional Community Foundation
Greenville Area Community Foundation
Habitat for Humanity of Ionia County
Have Mercy
Highfields, Inc.
Historical Society of Michigan
Ionia Montcalm Secure and Friendly Environment Child Advocacy Center
Jail and Outreach Ministry
Kalamazoo Loaves & Fishes
Looking At The Whole Picture Foundation
Mel Trotter Ministries
Mercy Education Project
Methodist Children's Home Society
Michigan Transit Museum
Neutral Zone
OOWS
Plowshares Theatre Company
Public Libraries of Saginaw
Rescue Ministries of Mid Michigan
State Street District
The Children's Center
The Henry Ford
United Way of Montcalm — Ionia Counties
Western Oakland Meals on Wheels
Where Individuals Nurtured Gain Structure Support Strength
Minnesota
Children's Minnesota
Duluth Harbor Rescue Mission
Elder Network
Engage Winona
EVOLVE Adoption & Family Services
Great River Shakespeare Festival
Hennepin Healthcare Foundation
Minnesota Conservatory for the Arts
Minnesota Council of Nonprofits
Minnesota Council on Foundations
Minnesota State University, Mankato Foundation
Morrison County Historical Society
National Ataxia Foundation
Ready Set School
The Reading Center/Dyslexia Institute of MN
VINE Faith in Action
WACOSA
Winona Art Center
Winona Community Foundation YMCA of the North
Mississippi
Community Foundation of Northwest Mississippi
Do All Things Children's Circle, Inc.
Kristina Carlson Philanthropic Counsel LLC
Mississippi Alliance for Arts Education
Mississippi Alliance for Nonprofits and Philanthropy
Tupelo Children's Mansion
United MSD Foundation
Missouri
Child and Family Legal Advocacy
Concerns of Police Survivors
Experience Makes the Difference Consulting
HavenHouse St. Louis
Logan University
Mercy Health Foundation
Outreach International
Phoenix Family
Society of St. Vincent de Paul National Council of the United States
VOYCE
YMCA of Greater Kansas City
Montana
Bitterroot Performing Arts Council
Montana Community Foundation, Inc.
Nebraska
Food Bank of Lincoln Incorporated
Lincoln Arts
Nonprofit Association of the Midlands
Omaha Community Foundation
State Alliance of Nebraska YMCAs
United Way of South Central Nebraska
YMCA of Greater Omaha
Nevada
Feeding Pets of the Homeless
Food Bank of Northern Nevada
Nevada Blind Children's Foundation
Nevada Outdoor School
New Hampshire
Blue Ocean Society for Marine Conservation
Great Bay Services, Inc.
NH Center for Nonprofits
The Foundation for NH Community Colleges
The Front Door Agency, Inc
New Jersey
Bergen Volunteer Medical Initiative
Big Brothers Big Sisters of Atlantic & Cape May Counties
Friends of Ortley Beach
LG Fundfinder Consulting, LLC
Multicultural Community Services, Inc.
New Jersey Association of Mental Health and Addiction Agencies, Inc.
New Jersey Association on Correction New Jersey Center for Nonprofits
New Jersey Youth Development Foundation
NewBridge Services
Ocean Professional Theatre Company
Pillar College
Princeton-Blairstown Center
Special Strides, Inc.
Tommy's Cats
United Way of Central Jersey
New Mexico
Association of Fundraising Professionals-New Mexico Chapter
DalyConsulting
Food is Free Albuquerque
La Plaza de Encuentro
New Mexico Thrives
Rebuilding Together Sandoval County
United Voices for Newcomer Rights
New York
AFP, NY Hudson-Mohawk
Agudath Israel of America
Association of Art Museum Directors
Association of Fundraising Professionals, Western New York Chapter
Buffalo Zoo
Charles Settlement House & Community Place of Greater Rochester
Covenant House International
Dance/NYC
Dancewave
Davidoff Hutcher & Citron LLP
DM Pros
Friends of the Railroad, Inc.
Girl Scouts of the USA
Girls Inc.
Goodwill of the Finger Lakes
Humane Society of Rochester & Monroe County PCA, Inc
Huntington Arts Council, Inc.
JDFR
League of American Orchestras
Mark Morris Dance Group
New York Council of Nonprofits, Inc.
Niagara Gospel Mission
Nonprofit Finance Fund
NY Funders Alliance
OPERA America
Parkinson's Foundation
The Book Fairies, Inc.
The Child Center of NY
The Jewish Federations of North America
The Michael J. Fox Foundation for Parkinson's Research
Theatre Communications Group
Union of Orthodox Jewish Congregations of America
United Way of Buffalo & Erie County
United Way of Northern Chautauqua County Wood Library Association
North Carolina
a/perture cinema
Alamance Community College Foundation
Albemarle Hopeline, Inc.
Alliance of Disability Advocates
American Children's Home
Area Christians Together in Service
Artgivers Co
Asheville Area Habitat for Humanity
Association of Fundraising Professionals Triangle (North Carolina)
Aziz & Gwen Sancar Foundation Belmont Trolley Inc.
Big Brothers Big Sisters of Western North Carolina
Big Brothers Big Sisters of the Central Piedmont
Bleeding Disorders Foundation of North Carolina
Bridge to Turkiye
Burke County United Way Canine for Service Caring Services Inc Charlotte Ballet
Charlotte Wine & Food Weekend
Carolina Pro Musica
Children's Homes of Cleveland County
College Pathways of the Triad
Community Housing Coalition of Madison County
Community Partnerships, Inc.
Compass Center
Conservation Trust for NC
COR Consulting
Council on Aging of Buncombe County
Democracy North Carolina Disability Rights & Resources
Disability Rights North Carolina
Dispute Settlement Center, Inc.
Eagle's Wings Food Pantry
Echo System
Erik J. Daubert, MBA, ACFRE
Family Care Center Of Catawba
Family Service of the Piedmont
Farmington Community Association, Inc.
Fayetteville Animal Protection Society
Four Square Inc.
Friends of the WNC Nature Center
HandsOn Northwest North Carolina
HDH Advancement Group, LLC
Historic Rosedale Foundation
Home Sweet Hope
Hope Center
Independent Animal Rescue
International Society on Thrombosis and Haemostasis
John Rex Endowment
Keep Durham Beautiful
Kids Making It
KinderMission Foundation
League of Women Voters of Wake County North Carolina
Life Enrichment Center of Cleveland County, Inc.
Life Experiences, Inc.
Lutheran Services Carolinas
Meals on Wheels Wake County
Mimosa Christian Counseling Center
Musical Instruments for Children, Inc.
Mustard Seed Community Health
Next Ascent LLC
North Carolina Alliance of YMCAs, Inc.
North Carolina Center for Nonprofits
North Carolina Community Health Worker Association
Oak City Cares, Inc.
OnFire Nonprofit Consulting
Open Arms Community, Inc.
Operation Xcel
Outer Banks Relief Foundation
Parkinsons Association of the Carolinas
Passage Home Inc
paws4people, Inc.
Penland School of Craft
People That Care, Inc.
Pivot Ministry, Inc.
Polk County Community Foundation
Possumwood Acres Wildlife Sanctuary
Pro Bono Counseling Network
Promising Pages
Psychoanalytic Center of the Carolinas
Quilt Trails of the Tar & Roanoke Rivers
Reintegration Support Network, Inc.
Religious Community Services
Rufty-Holmes Senior Center
Safe Harbor Helpline
Samara's Village
Samaritan's Purse
Second Harvest Food Bank of Northwest North Carolina
Smart Start of Mecklenburg County
Special Olympics of North Carolina
The Arts Council of Wilson, Inc.
The Carousel Center
The Community Foundation of Western North Carolina
The Epiphany School of Global Studies
The Farmington Community Association, Inc.
The Hope Center at Pullen
Toxic Free North Carolina
Union County Education Foundation
United Way of Alamance County, NC Inc.
Oklahoma
Camp Fire Green Country, Inc.
Communities Foundation of Oklahoma
First Americans Museum
Oklahoma Alliance of YMCAs
Oklahoma Center for Nonprofits
Oklahoma Museums Association
Survivor Resource Network
United Way of Lee County
United Way of North Carolina
Vernon Center for Early Learning
Water Well Trust
Welcome Home Angel
Wilson Arts
Winston-Salem Foundation
YMCA Greensboro
North Dakota
Fargo-Moorhead Area Foundation
State Alliance of North Dakota YMCAs
Ohio
American Legacy Theatre
Association of Fundraising Professionals Mahoning and Shenango Valleys
Cincinnati Art Museum
Community Foundation of the Mahoning Valley
Dominican Sisters of Peace
Flat Rock Homes
Goettler Associates, Inc.
Greater Toledo Community Foundation
Ignatain Solidarity Network
Jackson Bear Hugs
Maumee Valley Habitat for Humanity
Ohio Museums Association
Philanthropy Ohio
Refuge of Hope Ministries
Sustainable Medical Missions
The Cleveland Museum of Natural HistoryArt
The Roberto Ocasio Foundation
United Way of the Dayton Area
Wilmington College
YMCA of Greater Cincinnati
Oregon
Artists Repertory Theatre
Clatsop Community College Foundation
Compassion First
Crown Point Country Historical Society
Cultural Advocacy Coalition of Oregon
Pacific University
Portland Art Museum
Portland Opera
Pennsylvania
100,000 Friends of Pennsylvania
1715 Fleet Society
Aaron's Acres
Achieva
Adelphio
Allegheny Valley Association of Churches, Inc.
American INSIGHT
Annville Free Library
Association of Fundraising Professionals Western PA Chapter
Aurora Philanthropic Consulting
Awaken Pittsburgh
Awbury Arboretum
Berks Community Television
Berks Connections Pretrial Services
Books Through Bars
Brighter Days Inc.
Carbon County Community Foundation
Cheltenham Township Library System
Children's Aid Society in Clearfield County
Coalition to Shelter and Support the Homeless
Community Action Association of Pennsylvania
Community Action Partnership of Lancaster County
Community College of Allegheny County Educational Foundation
Community Health and Gardens Inc.
Community Library Association
Crawford Heritage Community Foundation
Crescendo Phoenixville
Delaware County Firemen's Association
Delaware County Victim Assistance Center
Edinboro University Foundation
Foster Love Project
Girard College
Greater Scranton YMCA
Highland Cemetery Company
Historical Society of Pennsylvania
Horses with Hope, Inc. Immerse
International
Individual Abilities in Motion
J. Alton Consulting
Keystone Opportunity Center
Keystone SMILES Community Learning Center Inc
KYL Dancers Inc.
Lancaster Science Factory
Lycoming County United Way
Mennonite Central Committee U.S.
Morningstar Living Foundation
MW Strategies LLC
NAMI Butler County PA
NAMI Keystone Pennsylvania
National Giving Alliance
National Philanthropic Trust
National Scenic Visitors Center
NLArts
North City Congress
OrgSpring
Owen Law Group, LLC
PA Council of Children, Youth & Family Services
Pennsylvania Association of Nonprofit Organizations
Pennsylvania Congress of Parents and Teacher Association
Pennsylvania Council of Children, Youth & Family Services
Pennsylvania Fire & Emergency Services Institute
Pennsylvania Recreation and Park Society
Pennypack Farm Education Center for Sustainable Food Systems
Philadelphia Schools of Psychoanalysis
Philly House (formerly Sunday Breakfast Rescue Mission)
Planned Giving Success
PKMASP — Kidz Zone
Pocono Mountains United Way
Power Packs Project
Prince Charming's Circle of Friends
Productive Fundraising
Rachel Kohl Community Library
Senior Adults for Greater Education Setebaid Services, Inc.
Sights for Hope
St. Paul's
Stewartstown Area Senior Center
Susquehanna Valley CASA — Voice for Children
The Bridge of the Penn-York Valley Churches
The Children's Home of Reading
The Learning Lamp
TLW Strategy
TriCounty Community Network, Inc.
Turning Points for Children Inc.
United Way of Chester County
Ursuline Support Services
Variety the Children's Charity of the Delaware Valley
Via of the Lehigh Valley
Village Improvement Association of Doylestown
Vision Resources of Central Pennsylvania
W.B Konkle Memorial Library
Warren Library Association
Whosoever Gospel Mission and Rescue Home Association
William Jeanes Memorial Library
Women's Resources of Monroe County
Workplace Leadership Solutions
Rhode Island
Girls on the Run Rhode Island
Grantmakers Council of Rhode Island
MENTOR RI
New Urban Arts
Oasis International
Ocean Community YMCA
Partners in Philanthropy, LLC
Rhode Island Chapter of the Association for Fundraising Professionals
Southside Community Land Trust
United Way of Rhode Island
South Carolina
Central Carolina Community Foundation
Children's Trust of South Carolina
Coastal Community Foundation of SC
Fact Forward
HALOS
Lexington Medical Center Foundation
Vital Connections of the Midlands Inc
Waccamaw Community Foundation
Wofford College
South Dakota
Lutheran Planned Generosity of South Dakota
South Dakota Nonprofit Network
State Alliance of South Dakota YMCAs
Tennessee
A Step Ahead Foundation
ABR Firm
Agape Child & Family Services
Alcy Ball Community Development
Alpha Omega Veterans Services, Inc.
Alzheimer's and Dementia Services of Memphis, Inc.
Ambassadors of Memphis, Inc.
Apple Seeds, Inc
ArtsMemphis
Asha's Refuge
Ave Maria Foundation of Memphis, Inc.
Ave Maria Home
Big Mama's House Inc
Boys & Girls Clubs of Greater Memphis Breast Connect, Inc.
Bridges for the Deaf and Hard of Hearing
Cazateatro Bilingual Theatre Group
Chattanooga Christian Community Foundation
Chattanooga Technology Council
Circuit Playhouse, Inc.
Coffee County Child Care Center Inc
Columbia Academy
Community Alliance For The Homeless
Crabtree Farms of Chattanooga
Day 7 Inc
Diverse Learners Cooperative
Don't Drive Drowsy Foundation
DreamWeavers Learning Academy
Dress for Success Memphis
Drug Rescue
Dyersburg Army Air Base Memorial Association, Inc.
East Tennessee State University Foundation
Ethics & Religious Liberty Commission of the Southern Baptist Convention
Focus on Memphis
Freedom Awaits 901
Germantown Education Foundation
Gestalt Community Schools
Grace House of Memphis
Greenwood Villages Community
Development Corporation
Hananiah House, Inc.
Harris Homeownership Foundation Hemline, LLC
Heritage Alliance of Northeast Tennessee and Southwest Virginia
Hero's Home Inc
International Folklore Society Planning Council
IRIS Orchestra, Inc.
JOOK
Kids On The Rise
Kid's Place A Child Advocacy Center
Kindred Place
Knoxville Opera
Last House on the Block
Love Doesn't Hurt
Megan Klein Consulting
Memphis Area Women's Council
Memphis Music Initiative
Memphis Youth Symphony Program
Metropolitan Inter-Faith Association (MIFA)
Mid-South Food Bank
Mid-South Immigration Advocates, Inc
Momentum Nonprofit Partners
MoSH Memphis
My City Rides
National Foundation for Transplants
National Ornamental Metal Museum
Nercher Older Adult Community Resource
New Ballet Ensemble and School
New Moon Theatre
Nonprofit Leadership LLC
On Location Memphis, Inc.
Owl's Hill Nature Sanctuary
Panther Creek Foundation
Playback Memphis
Porter-Leath
Positively Memphis
Priority Teachers University
PRIZM Ensemble
Regional Interfaith Association
RESPECT The Haven CDC
Rising Together Foundation
Sharpe Group
Shelby Farms Park Conservancy
Shelby Literacy Center
Students Tackling Autism Related
Syndromes
Tennessee Cow Rescue
Tennessee Men's Health Network
Tennessee Nonprofit Network
Tennessee Shakespeare Company
The International Consortium of Young Artists
The Overton Park Shell
The Price of Freedom Foundation
This is Living Ministries
Thomas W. Briggs Foundation
Thrive Memphis
Tivoli Theatre Foundation
Transit Alliance of Middle Tennessee, Inc.
Trees Knoxville
United Way of Greater Chattanooga
United Way of Greater Knoxville
United Way of West Tennessee
United Ways of Tennessee
Uplift Westwood Community Development Corporation
Vision Philanthropy Group
Warren County Home Delivery Meals Inc
WEE Care Juvenile Success & Community Re-Entry
Welcome to Memphis
West Cancer Foundation
Woman's Exchange of Memphis
Women's Foundation for a Greater Memphis
WYXR
Texas
Amarillo College Foundation
Amarillo Symphony
American Heart Association
Amy Juba, CFRE Nonprofit Consulting
Another Chance House
Association of Fundraising Professionals Texas Plains Chapter
Bonterra
BookSpring
Dallam Hartley Counties Healthcare Foundation
DMGroupConsulting
El Buen Samaritano
Energy For Mission
Heal the City Free Clinic
Higher Education Innovation, LLC
Knapp Community Care Foundation
Menninger Clinic
One Voice Central Texas
OneStar Foundation
Parkinson Voice Project
Peak Philanthropy
Philanthropy Southwest
Sustainable Food Center
Texans for the Arts
Texas A&M University-Kingsville Foundation, Inc.
Texas Association of Museums
Texas Plains Chapter, Association of Fundraising Professionals
The Nonprofit Council
The SAFE Alliance
Trinity Valley School
Turn Center
Turner Syndrome Society of the United States
United Way of Greater Houston
United Way of Metropolitan Dallas
United Ways of Texas
Utah
Community Foundation of Utah
Gina Bachauer International Piano Foundation
Mundi Project
Rescue Mission of Salt Lake
Utah Cultural Alliance
Utah Museum of Fine Arts
Utah Nonprofits Association
Vermont
Common Good VT
Craft Emergency Relief Fund
North Branch Nature Center
Structural Integrity
United Way of Northwest Vermont/Common Good Vermont
Vermont Community Foundation
YMCA Alliance of Northern New England
Virginia
AFP Foundation for Philanthropy
American Alliance of Museums
Association of Fundraising Professionals
Catholic Charities USA
Center for Public Justice
Christian Alliance for Orphans
Christian Connections for International Health
Evangelical Council for Financial Accountability
IMPACT Philanthropy Partners
Institutional Religious Freedom Alliance
Johnathan Cares
March of Dimes
Meals on Wheels America
National Association of Free and Charitable Clinics
NetworkPeninsula
Safe Routes Partnership
Smart Beginnings Virginia Peninsula
Strategy 27, LLC
Susan Feathers Associates
The Elmer Back Gifting Center
The Multiple System Atrophy Coalition
The Salvation Army
THRIVE Peninsula, Inc.
United Way Worldwide
Virginia Alliance of YMCAs
Virginia Arts Festival
Virginia Peninsula Foodbank
Volunteers of America
Washington
Bainbridge Arts & Crafts
Bread of Life Mission
Cascade Connections
Center for Chronic Illness
Forward Edge International
Girl Scouts of Eastern Washington and Northern Idaho
Habitat for Humanity Seattle-King & Kittitas Counties
Inspire Washington
J.M. Greenfield & Associates Lakeside School
Nonprofit Association of Washington
Providence
Seattle University
Tri-City Union Gospel Mission
Wenatchee River Institute
Whitman County Humane Society
World Concern
World Vision
West Virginia
Philanthropy WV
Tygart Valley United Way
West Virginia Nonprofit Association
Wisconsin
Adult & Teen Challenge of Western Wisconsin
Association of Fundraising Professionals, Upper Mississippi Valley Chapter
Driftless Region Youth Flight, Inc.
Family & Children's Center
Great Rivers United Way, Inc.
Groundswell Conservancy
La Crosse Public Education Foundation
La Crosse Symphony Orchestra
Saint Benedict's Abbey
Saint Lawrence Seminary
Vernon Memorial Healthcare Foundation
Women's Fund of Greater La Crosse, Inc.
Wyoming
Albany County Public Library Foundation
Gillette College Foundation
Northwest College Foundation
Wyoming Nonprofit Network
- Institutional AuthorsCharitable Giving Coalition
- Subject Areas/Tax Topics
- Industry GroupsNonprofit sector
- Jurisdictions
- Tax Analysts Document Number2023-34396
- Tax Analysts Electronic Citation2023 TNTF 227-162023 TNTG 227-342024 EOR 1-41
- Magazine CitationThe Exempt Organization Tax Review, Jan. 2024, p. 3593 Exempt Org. Tax Rev. 35 (2024)