National Legislative Updates

Latest COVID-19 Legislation Has Some Good Signs for Nonprofits, Fate Uncertain

On May 12, House Democrats unveiled their latest proposal to confront the public health, economic, and societal consequences of the COVID-19 pandemic. Dubbed the Health and Economic Recovery Omnibus Emergency Solutions—HEROES—Act, the roughly $3 trillion bill is perhaps a starting point for negotiations once all parties can be coaxed to the table. If negotiations do start with the HEROES Act, it would represent yet another positive step for nonprofit advocates who have lifted their voices nationwide.
Posted on: May 14, 2020

Complete Repeal of Taxes on Transportation Benefits

In an end-of-year push, nonprofits nationwide scored a huge victory late Friday night (12/20/2019): the comprehensive budget bill passed by Congress, and signed into law by the President, includes a complete repeal of the federal unrelated business income tax (UBIT) on nonprofits that provide transportation benefits to their employees.  
Posted on: December 24, 2019

Transportation Benefits Tax: Interim Guidance and Congressional Action

The new 21% tax for nonprofits on employee transportation benefits resulting from 2017 comprehensive tax reform has been getting recent attention from the Treasury in the form of interim guidance and from the US House in the form of proposed legislation.
Posted on: December 14, 2018

Unrelated Business Income Tax and Transportation Benefit Tax Regulations

The nonprofit sector is awaiting the guidance promised by the US Treasury Department and the IRS on computation of unrelated business taxable income for separate trades or businesses (UBIT) under new section 512(a)(6). Although some tentative guidance was released as a Request for Comments on August 21 (comments are due on December 3),  the 21% new tax on transportation benefits is still in regulatory limbo. 
Posted on: October 19, 2018

Tax Reform Bills Have Nonprofit Sector on High Alert

After months of anticipation about the specifics of federal tax reform proposals, national nonprofit sector policy leaders expressed grave concerns about both House and Senate bills.
Posted on: November 13, 2017

Non-Itemizer Charitable Deduction Bill Introduced in House

Rep. Mark Walker (R-NC) recently introduced the Universal Charitable Giving Act (HR 3988), which would allow taxpayers to deduct up to one-third of the amount of the standard deduction.
Posted on: October 11, 2017

Charitable Deduction and Tax Reform

Nonprofit leaders are concerned about some of the proposed changes to the standard deduction outlined in the Unified Framework for Fixing Out Broken Tax Code released by GOP leaders.
Posted on: October 11, 2017

U.S. Senators Thune and Wyden Introduce CHARITY Act, S.2750

In advance of Foundation Week in Washington, Senators John Thune (R-SD) and Ron Wyden (D-OR) today introduced the "Charities Helping Americans Regularly Throughout the Year Act" (CHARITY Act), S.2750.
Posted on: April 11, 2016

IRS Seeks to Define Political Activity for Nonprofits

“The Internal Revenue Service could issue as early as next month new draft regulations governing political activity by tax-exempt organizations, according to a notice issued on Thursday. But it remains unlikely that the new rules would be in place before the 2016 election.”
Posted on: May 26, 2015

America Gives More Act Passes in House

The Chronicle of Philanthropy reported  that nonprofits cheered a successful vote in the House on Wednesday, February 11, 2015 that would make several tax breaks for charitable giving permanent, but the legislation faces a steep climb to become law. Read more on the Chronicle of Philanthropy
Posted on: February 13, 2015

NH Reps Show Support for Nonprofit Sector, But Tax Extenders Bill Falls Short

Despite affirmative votes from NH’s Congresswomen Carol Shea-Porter and Annie Kuster, the Supporting America’s Charities Act fell short of the ⅔ majority needed for passage in the House. The Senate is expected to pass the House’s short-term tax-extenders bill this week before adjourning.
Posted on: December 15, 2014

The Supporting America's Charities Act

In the few remaining days of the lame duck Congress, there may be an opportunity to pass legislation - HR 5806, the Supporting America's Charities Act - to make three charitable tax incentives permanent.
Posted on: December 10, 2014

Lame Duck Congress Could Mean Progress

The last weeks of Congress in 2014 could mean progress on restoring and extending important tax provisions to the nonprofit sector.
Posted on: November 20, 2014

Support for the America Gives More Act

The NH Center for Nonprofits and NH Charitable Foundation will be sending a letter to both Senator Ayotte and Senator Shaheen regarding the America Gives More Act, and we need your support.
Posted on: September 11, 2014

Bill Proposes Cutting Red Tape for Car Donations to Nonprofits

A bill that will help minimize the red tape and easily allow owners of cars valued between $500 to $5000 to donate the automobiles to charitable nonprofits has been introduced in the US House of Representatives.
Posted on: September 2, 2014

Federal Bill Aimed at Nonprofit Financial Practices

Head of the House Ways and Means Committee Rep. Dave Camp, Michigan Republican, announced a draft bill early last week that if enacted would levy a tax on nonprofits that pay employees $1-million or more and would require gifts to donor-advised funds to be deployed to charities within five years.
Posted on: March 5, 2014

House Tax Plan Would Penalize Nonprofits That Pay High Salaries

The House is taking aim at nonprofit financial practices with an eye toward putting more gifts directly to work for charities. It would slap a tax on nonprofits that pay employees $1-million or more and would require gifts to donor-advised funds to be deployed to charities within five years.
Posted on: February 28, 2014

Tax Reform, Extensions, and the Charitable Giving Incentive

Late in January, a third of the US Senate took a public position in support of the charitable giving incentive in federal tax law in a letter delivered to Senate tax committee leaders. Senators Ron Wyden (D-OR), who is expected to be the next Chairman of the Senate Finance Committee, and John Thune (R-SD), who also serves on the Committee, wrote the letter and called on their colleagues to sign on.
Posted on: February 5, 2014
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