Tuesday, February 7, 2023
National Council of Nonprofits Releases Public Policy Agenda
National Council of Nonprofits published its annual Public Policy Agenda. Tax law tops the list:
2023 Public Policy Agenda
As the nation recovers from the adverse impacts of the COVID-19 pandemic, charitable nonprofits will continue to make extraordinary contributions for the wellbeing of the people and communities they serve. Yet charitable nonprofits face an unprecedented workforce shortage, increased costs, and skyrocketing demand, so immediate and long-term support from governments is needed. The National Council of Nonprofits is committed to securing relief for nonprofit organizations, increases in the amount and duration of the above-the-line charitable deduction, and proper investment of state and local relief and recovery funding. These bipartisan solutions will save and restore thousands of jobs and will empower nonprofits to continue providing the programs and services that are so urgently needed for COVID-19 relief in our communities and a strong recovery from the crisis. I. Tax Policy: Empowering Community Solutions through Nonprofits
Sound tax policies that support nonprofits are one of the most important ways to help nonprofits secure the resources necessary to effectively serve the public good and address community needs. The National Council of Nonprofits is committed to preserving the tax-exempt status of organizations contributing to the well-being of their communities and strengthening and expanding incentives for individuals to give their time and money to the organizations whose missions they support. In practice, this commitment means:
- Supporting tax and other incentives at all levels of government that encourage individuals to volunteer their time and contribute resources to the missions of charitable nonprofits. This includes, but is not limited to, supporting universal or non-itemizer charitable deductions and opposing floors, caps, or limits that weaken existing charitable giving incentives.
- Promoting nonprofit relief and recovery efforts of nonprofits through temporary, targeted tax incentives for contributions to charitable nonprofits affected by natural disasters or states of emergencies, refundable payroll tax credits and other mechanisms that will help charitable nonprofits retain and pay their employees so that they may continue to serve their communities in the event of disruption of operations after natural disasters, and automatic extension of tax and other governmental filing deadlines for nonprofits affected by disasters,
- Opposing the imposition of unreasonable taxes, fees or involuntary fees or payments in lieu of taxes (PILOTS) on tax-exempt organizations.
- Maintaining and – where appropriate – expanding nonprofit sector exemptions from paying state and local property, sales, and use taxes and from collecting sales and use taxes.
- Supporting and preserving the longstanding federal policy limiting the ability to receive tax deductible charitable donations only to tax-exempt organizations that refrain from participating in or intervening in any political campaign on behalf of or in opposition to any candidate for public office.