Since 1917, America has recognized the value of the charitable deduction, which has served as the bedrock of our altruistic society and is a model for the world. It must continue as a fundamental tenet of our tax system.
Towards that end, we will oppose any legislative proposals that inhibit or diminish private charitable giving, which includes speaking up for a strong charitable giving incentive during tax reform debates. To learn more about ACR’s guiding principles for tax reform, please click here.
To learn more about the charitable deduction, we recommend you watch the video below of a lively panel discussion at our 2015 ACR Summit for Leaders in which four specific arguments supporting the charitable deduction are presented.
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12/16/16 Lessons from 1986
Giving increased by a whopping 17 percent in 1986 – the largest increase in giving in the 60 years-plus that are captured on this graph. Giving then dropped precipitously in 1987. What does it mean?
12/14/16 CGC to Trump: Exempt Charitable Giving from Cap
WASHINGTON, D.C. – The Charitable Giving Coalition (CGC), of which ACR is a member, urged President-elect Donald Trump in a letter today to exclude the charitable deduction from any cap on deductions in tax reform legislation.
10/19/16 CGC Urges Clinton, Trump to Preserve Charitable Giving Incentives
WASHINGTON, D.C. – The Charitable Giving Coalition (CGC), of which the Alliance for Charitable Reform is a member, urged Donald Trump and Hillary Clinton, the major party nominees for President of the United States, to support the full preservation of the charitable deduction in a letter the coalition sent to the candidates this week.
» For more news on the charitable deduction click here: Charitable Deduction — News
- President Obama has proposed limiting the charitable deduction for high-income earners in several proposals over the past few years including his FY 2016 budget.
- House Ways and Means Chairman Dave Camp’s (R-MI) “Tax Reform Act of 2014” includes a 2% floor on the charitable deduction.
» For more proposals click here: Charitable Deduction — Proposals
Recent studies, reports and polling information on the impact of changes to the charitable deduction from a variety of sources.
- Tax Policy Center from the Urban Institute and Brookings Institution: Description and Analysis of the Camp Tax Reform Plan (2014)
- American Enterprise Institute: The Great Recession, Tax Policy, and the Future of Charity in America (2013)
- Tax Foundation: Economics of the Blank Slate: Case Study #11 Deduction for Charitable Contributions, (2013)
- United Way Worldwide: Americans Agree: Charitable Tax Deduction Vital to Nonprofits, Communities, and Donors, (2012)
- Urban Institute: Tax Policy and Charities: Evaluating the Charitable Deduction and Proposed Reforms, by Roger Colinvaux, Brian Galle, and Eugene Steuerle (2012)
- Dunham+Company: Three-fourths of Americans Favor Charitable Tax Deduction (2012)
» For more background click here: Charitable Deduction — Research
Interested in getting involved with efforts to protect the charitable deduction?
Contact Sara Barba (email@example.com) for more information.