With the effects of the pandemic and repeated natural disasters still ravaging the country and more people turning to nonprofits for help, charitable organizations call on Congress to restore and improve expired natural disaster tax provisions that will help nonprofits overcome their need to increase services while facing severe shortages of workers and resources. Charitable nonprofits call on Congress to include the following priorities in any legislation enacted during the lame duck session:
- Renew the universal charitable (non-itemizer) deduction at least through 2022 and significantly increase the cap on the deduction, as proposed in the bipartisan Universal Giving Pandemic Response and Recovery Act (S.618/H.R.1704).
- Extend two additional disaster-relief giving incentives that expired on December 31, 2021: the provision permitting individuals who itemize to deduct charitable donations up to 100% of their adjusted gross income, and the measure allowing corporations to deduct charitable donations up to 25% of taxable income.
- Restore retroactively the Employee Retention Tax Credit, as proposed in the bipartisan ERTC Reinstatement Act (H.R. 6161/S. 3625), extend this refundable payroll tax credit through 2022, and modify the credit to better reflect increased nonprofit costs.
Tell your Senators and Representatives they must enact disaster relief legislation that restores and expands expired charitable giving and employment tax incentives during the lame duck session of Congress.
- Email (Representatives, Senators) and tweet to your Representative and Senators the new nonprofit disaster-relief letter.
- Retweet messages from @NatlCouncilNPs and #Relief4Charities to your Representative and Senators. Learn more about nonprofit policy priorities and what you can do to promote them.
Learn more about nonprofit policy priorities and what you can do to promote them.