12/9/20 – Charitable Giving Coalition Urges Congress to Expand and Extend the Universal Charitable Deduction Through at Least 2021 in COVID-19 Relief
The Charitable Giving Coalition sent the following letter to Senate and House leadership, encouraging lawmakers to expand and extend the universal charitable deduction in an end-of-year COVID relief package. You can find a PDF of the letter here.
Dear Majority Leader McConnell, Democratic Leader Schumer, Speaker Nancy Pelosi, and Republican Leader McCarthy:
On behalf of the Charitable Giving Coalition (CGC), we urge you to increase the $300 cap on the above-the-line charitable deduction, as provided in the bipartisan CARES Act that passed in March, and to extend its availability through at least 2021 in the next COVID-19 relief package. The CGC is a coalition of associations representing thousands of charitable and faith-based organizations across the country.
As negotiations on a year-end package continue, Congress can strengthen and expand the temporary, above-the-line universal charitable deduction included in the CARES Act by lifting the cap and extending the proposal through at least 2021. We were encouraged to see an increase to the current $300 cap to $600 for single filers and $1,200 for joint filers proposed in the Senate, first this summer and as recently as last week, and urge inclusion of this provision in a final bill.
We also continue to support bipartisan legislation, the Universal Giving Pandemic Response Act (S. 4032, H.R. 7324), sponsored by Sens. James Lankford (R-OK), Chris Coons (D-DE), Amy Klobuchar (D-MN), Mike Lee (R-UT), Tim Scott (R-SC), and Jeanne Shaheen (D-NH) in the Senate and Reps. Mark Walker (R-NC) and Chris Pappas (D-NH) in the House, that would raise the $300 cap to roughly $4,000 for individuals and $8,000 for couples.
Enhanced charitable giving incentives would encourage all Americans to donate more, helping charitable and faith-based organizations continue to provide vital services to families, workers, and communities, especially those critically impacted by COVID-19. As you know, nonprofits are and will remain on the front lines of supporting our communities, including the most vulnerable.
The most recent data from the Fundraising Effectiveness Project indicates an increase in charitable giving and donors in the second quarter of 2020, showing a 7.5 percent increase in overall charitable giving and a 7.2 percent increase in the number of donors, compared to 2019. Notably, the largest increase in gifts came from donors giving $250 or less, which increased by 19.2 percent. Although it’s not unusual to see an increase in giving during times of increased need, historically the greatest percentage increase has come from donations of $1,000 or more. While there are many factors that have contributed to the increase in giving, we know the temporary above-the-line charitable deduction enacted in the CARES Act is a policy that has encouraged Americans to give more.
Encouraging all American taxpayers—regardless of their income—to give more provides charities and faith-based organizations across the country with the critical resources needed to achieve their missions and support their communities and workforces during these challenging times and as the nation recovers. We urge you to expand and extend the above-the-line universal charitable deduction in the next relief package. Thank you for your leadership and commitment to America’s charitable community.
Charitable Giving Coalition
Signatories (December 2020):
Abuse Recovery Ministry Services, Academy for Precision Learning, Accessible Hope International, Accord Network, Adirondack Foundation, Agudath Israel of America, AL MS Alliance of YMCAs, Alexandria Arts Alliance, Alexandria Film Festival, Alexandria Seaport Foundation, Alexandria Symphony Orchestra, Allegany County United Way. Inc., Alliance for Nevada Nonprofits, Alliance for Strong Families and Communities, Alliance of Arizona Nonprofits, Alzheimer’s Association, American Alliance of Museums, American Heart Association, American Red Cross, Americans for the Arts, ANA Nonprofit Federation, Arizona Community Foundation, Arizona Grantmakers Forum, Arkansas Community Foundation, Association of American Universities, Association of Art Museum Directors, Association of Christian Schools International, Association of Fundraising Professionals, Association of Fundraising Professionals–Washington Area Metro Chapter
Banks & Shane, Bethany Christian Services, Birmingham Museum of Art, Birthright Of Rockland Inc, Bloomington-Normal YMCA, Brewton Area YMCA
California Association of Nonprofits, Catalyst of San Diego & Imperial Counties, Catawba County Hispanic Ministry, Inc. (dba Centro Latino), Catholic Charities USA, Center for Development and Learning, Center for Nonprofit Excellence, Center for Non-Profits (NJ), Centro Cristiano Torreon Fuerte, Chenango United Way Inc., Children & Families First, Children’s Home Society of Washington, Chorus America, Christian Alliance for Orphans, Christian Medical & Dental Associations, Church Hill Activities & Tutoring, CitiHope International, Citygate Network, Cleveland Foundation, Coastal Community Foundation of SC, Colorado Nonprofit Association, Common Good Vermont, Community Culinary School of Charlotte, Community Foundation for Palm Beach and Martin Counties, Community Foundation of Greater Birmingham, Community Foundation of Sarasota County, Community Foundation of St. Joseph County, Community Foundation of the Ozarks, Community Foundations of the Hudson Valley, Compassion First, COR Consulting, Council for Advancement and Support of Education, Council for Christian Colleges & Universities, Council on Foundations, Covenant House International, CT Community Nonprofit Alliance, Cultural Arts Alliance at Johns Creek (GA), CVTC Foundation, Inc.
Dance/USA, Dave Tinker CFRE FAFP, Dearborn YMCA, Delaware Alliance for Nonprofit Advancement, Delaware Community Foundation, Des Moines Performing Arts, Disabled Children’s Fund, Donor Maven, Ducks Unlimited, Early Learning Focus, East Texas Communities Foundation, Eau Claire Community Foundation, EDEN+ Fundraising Consulting, EmberHope Inc., Evangelical Council for Financial Accountability (ECFA), EveryLibrary Institute NFP, Fairfield County’s Community Foundation, Faith & Giving Coalition, Family & Children’s Place, Fargo Moorhead Area Foundation, Flint Institute of Arts, Florida Nonprofit Alliance, Fond du Lac Area United Way, Food for the Hungry, Forefront (Illinois), Fort Wayne Zoological Society, Foundation For The Carolinas, Freedom2Care, Friends of Guest House
General Conference of Seventh-day Adventists, Girl Scouts of the USA, Girls Inc., Goettler Associates, Inc., Goodwill Industries International, Inc., Granite United Way, Great River Shakespeare Festival, Greater Peoria Family YMCA, Greater Toledo Community Foundation, Habitat for Humanity Winona-Fillmore Counties, Hawaii Alliance of Nonprofit Organizations, Head Start of Rockland, Inc., Heard
Idaho Nonprofit Center, Illinois State Alliance of YMCAs, Independent Sector, Indiana United Ways, Indianapolis Symphonic Choir, Iowa Council of Foundations, JCC Rockland, JEFFERSON COUNTRY UNITED WAY INC, Jewish Federation of Chicago, Jewish Federations of North America, Johns Creek Community Arts Center, Kalamazoo Community Foundation, Kentucky Nonprofit Network, La Crosse Community Foundation, Lake Area United Way, Langham Partnership USA, League of American Orchestras, League of Chicago Theatres, LifeWire, Los Angeles Philharmonic Association, Louisiana Association of Nonprofit Organizations, Louisiana Association of United Ways, Lycoming County United Way
m3 Development, Madison Community Foundation, Maine Association of Nonprofits, Marshall County Community Foundation, Maryland Nonprofits, Massachusetts Nonprofit Network, Metropolitan School of the Arts, MetroStage, Michigan Nonprofit Association, Mid West Music Fest, Mile High United Way, Minnesota Alliance of YMCAs, Minnesota Conservatory for the Arts (Affiliate of Saint Mary’s University of Minnesota), Minnesota Council of Nonprofits, Mississippi Gulf Coast YMCA, Momentum Nonprofit Partners, Monroeville Area YMCA, Montana Community Foundation, Montana Nonprofit Association, Mt. Zion Sanctuary of Rockland
National Association of College and University Business Officers, National Association of Evangelicals, National Association of Independent Schools, National Council of Nonprofits, National Health Council, Network for Strong Communities, New Hampshire Center for Nonprofits, New Mexico Thrives, New York Council of Nonprofits, Inc., Nonprofit Association of Oregon, Nonprofit Association of the Midlands, Nonprofit New York, North Carolina Center for Nonprofits, Inc., North Dakota Association of Nonprofit Organizations (NDANO), Northern Berkshire United Way, NY Funders Alliance
Office for People with Disabilities, Oklahoma Center for Nonprofits, Open Bible Church International Inc., OPERA America, Orange County United Way, Orlando Philharmonic Orchestra, Partners Worldwide Entrepreneurs, Pennsylvania Association of Nonprofit Organizations, Philadelphia Museum of Art, Philanthropy Southwest, Plant With Purpose, Prattville YMCA, Presbyterian Children’s Homes and Services, Providers’ Council, Public Justice Center, Rochester Area Community Foundation, Rockland Conservatory of Music
Safe Harbor, Saint Paul & Minnesota Foundation, Samaritan Center, San Angelo Area Foundation, San Francisco Gay Men’s Chorus / National LGBTQ Center Of The Arts, Scholarship Fund of Alexandria, Seventh-day Adventist Church – North American Division, Shenandoah Valley Battlefields Foundation, South Bend Symphony Orchestra, South Carolina Grantmakers Network, Southeastern Council Of Foundations, Southern Baptist Ethics & Religious Liberty Commission, St Ann Food Cupboard, Team Rubicon, The Alford Group, The Center for Public Justice, The Chicago Community Trust, The Community Foundation of Western North Carolina, The Dallas Foundation, The Dayton Foundation, The Family Conservancy, The Family YMCA of South East Mississippi, The Foraker Group – Alaska, The Fullerton Foundation, The Georgia Center for Nonprofits, The Nonprofit Alliance, Theatre Communications Group, Tioga United Way, Together SC, TOUCH-Together Our Unity Can Heal, Tri-County United Way
Union of Orthodox Jewish Congregations of America, United Philanthropy Forum, United Way Association of South Carolina, United Way Fox Cities, United Way Montcalm – Ionia Counties, MI, United Way of Brazoria County, United Way of Buffalo and Erie County, United Way of Cayuga County, Inc., United Way of Central Carolinas, United Way of Central Indiana, United Way of Central Iowa, United Way of Central New York, Inc., United Way of Central Texas, United Way of Delaware, United Way of Dodge County, United Way of Door County, United Way of Dunn County, United Way of Greater Atlanta, United Way of Greater Cincinnati, United Way of Greater Milwaukee and Waukesha County, United Way of Greater Rochester, United Way of Greater St. Louis, United Way of Greater Stark County, United Way of Greater Toledo, United Way of LaPorte County, United Way of Long Island, United Way of Marion and Taylor Counties, United Way of Marshall County, United Way of Miami-Dade, United Way of Monroe County, United Way of Moore County, NC, United Way of New York State, United Way of Northern New Jersey, United Way of Northern Shenandoah Valley, United Way of Northwest Alabama, United Way of Oswego County, United Way of Pennsylvania, United Way of Racine County, United Way of Rockland County, United Way of Sidney, United Way of South Texas, United Way of Southern Chautauqua County, United Way of Southwestern Indiana, United Way of Southwestern PA, United Way of St. Joseph County, United Way of the Dutchess-Orange Region, United Way of the Greater Capital Region, United Way of the Greater Chippewa Valley, United Way of the Mohawk Valley, United Way of the Wabash Valley, United Way of Tompkins County, United Way of Walworth County, Inc., United Way of Westchester and Putnam, United Way of Wisconsin, United Way of Wyoming Valley, United Way of Youngstown and Mahoning Valley, United Way Whitewater Valley, United Way Worldwide, United Ways of California, United Ways of Iowa, United Ways of Texas, United Ways of TN, Upper Room House Of Worship, Utah Nonprofits Association, UWGC SE Indiana
Valley of the Sun United Way, Villa of Hope, Volunteers of America, Wabash County United Fund, Washington Metropolitan Philharmonic Association, Washington Nonprofits, West Virginia Nonprofit Association, White County United Way, INC., Wings of Hope, Winona Community Foundation, WOLF Consulting, World Hope International, World Vision, Wyoming Nonprofit Network, YMCA of Birmingham, YMCA of Calhoun County, YMCA of Central Florida, YMCA of the Coosa Valley, YMCA of Greater Oklahoma City, YMCA of Metropolitan Chicago, YMCA of Metropolitan Jackson, YMCA of Rock River Valley, YMCA of Selma-Dallas County, YMCA of South Alabama, YMCA of the Shoals, YMCA of the USA, YMCA of West San Gabriel Valley, YWCA USA, Zimmerman Lehman