Expand and Extend Non-Itemizer Deductions, Charitable Groups Say

December 14, 2021

The Honorable Chuck Schumer
Majority Leader
U.S. Senate
S-221, The Capitol
Washington, D.C. 20510

The Honorable Nancy Pelosi
Speaker
U.S. House of Representatives
H-232, The Capitol
Washington, D.C. 20515

The Honorable Mitch McConnell
Republican Leader
U.S. Senate
S-230, The Capitol
Washington, D.C. 20510

The Honorable Kevin McCarthy
Republican Leader
U.S. House of Representatives
H-204, The Capitol
Washington, D.C. 20515

Re: Expanding and Extending the Charitable Deduction for Non-Itemizers

Dear Majority Leader Schumer, Republican Leader McConnell, Speaker Nancy Pelosi, and Republican Leader McCarthy:

On behalf of the Charitable Giving Coalition (CGC), a diverse group representing thousands of charitable and faith-based organizations across the country, we write to urge you to expand and extend the nonitemizer charitable deduction as thousands of nonprofits continue to play an integral role in the response to and recovery from the COVID-19 pandemic.

Giving data since the enactment of the $300 universal charitable deduction in the bipartisan CARES Act and its extension in the 2020 year-end bill show an increase in both donations and donors. The Association of Fundraising Professionals' Fundraising Effectiveness Project (FEP) fourth quarter report for 2020 showed a 15.3 percent uptick in donations of less than $250, which outpaced the increase in larger donations. Additionally, there was an estimated 28 percent increase in gifts of $300 on December 31 — the exact amount of the current universal charitable deduction. While we know there are many factors that contribute to increased donations, one contributing factor is likely the availability of the charitable deduction to nonitemizers.

We continue to support the Universal Giving Pandemic Response and Recovery Act (S. 618, H.R. 1704), bipartisan legislation which would raise the $300/$600 cap on the nonitemizer charitable deduction to roughly $4,000 for individuals and $8,000 for couples. As the nation recovers, 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.

The nonitemizer charitable deduction is scheduled to expire at the end of this year, a lapse of which could create uncertainty among donors and reduce the pool of resources available to nonprofits that are providing critical services and support in every state and congressional district. We urge you to expand and extend the nonitemizer universal charitable deduction in year-end legislation.

Thank you for your leadership and commitment to America's charitable community.

Sincerely,

Charitable Giving Coalition

Signatories (as of December 14, 2021):

ACCESS of WNY

Advancing Macomb Foundation, Inc.

Agudath Israel of America

Akron Community Foundation

Alabama Association of Nonprofits

Alliance of NYS YMCAs

American Alliance of Museums

American Heart Association

American Red Cross

Americans for the Arts

Ann Arbor YMCA

Annie C Courtney Foundation, Inc

Appalachian Outreach

Apra Maryland

Arizona Grantmakers Forum

Arkay, Inc.

Arts North Carolina

Association of Art Museum Directors

Association of Fundraising Professionals

Autumn House Inc

Baker County YMCA

Bergen Volunteer Medical Initiative

Blue Mountain Community Foundation

Bridges Oregon, Inc.

Brightways Learning

Burmese American Buddhist Corp.

Caldwell Arts Council

California Association of Museums

California Association of Nonprofits

Camp Hobé

Carbon County Arts Guild & Depot Gallery

Carolina Tiger Rescue

CASA of Cherokee Country

Cascades Raptor Center

Catalyst of San Diego & Imperial Counties

Cathedral Arts Project

Catholic Charities USA

Center for Non-Profits (NJ)

Center for Success Network

Charlotte Wine & Food Weekend

Child and Family Legal Advocacy

Children's Aid

Children's Museum of Jacksonville, Inc.

Children's Service Society of Utah

Cholangiocarcinoma Foundation

Christian Helping Hands of Comanche

Church Health

City Rescue Mission

Clackamas Women's Services

Clark Fork Coalition

Colorado Nonprofit Association

Community Against Violence

Community Development Network of Maryland

Community Foundation of Sarasota County Community

Foundation of St. Joseph County

Community Reach of Montgomery County

Community Service Council of Greater Tulsa

Connecticut and Rhode Island Alliance of YMCAs

Consumer Credit Counseling Service of the MOV

Cortland County Family YMCA

COSMA Coalition of State Museum Associations

Council for Advancement and Support of Education

Council of Michigan Foundations

Council of New Jersey Grantmakers

Council on Aging of Central Oregon

Council on Foundations

Crisis Control Ministry, Inc.

Crown Point Country Historical Society

DANA, the Delaware Alliance for Nonprofit Advancement

Dance/NYC

Dance/USA

Davidson Prison Ministry

Delaware Community Foundation

Dillon International

District 4 Human Resources Development

Council — Victim Services Program

Diversability Inc.

Dolphin Players Inc.

Downtown Boxing Gym Youth Program

Eagle's Wings Food Pantry

East Texas Communities Foundation

Easterseals Oregon

Eaton Community Palliative Care

Eau Claire Community Foundation

Ecology Project International

Edmond Mobile Meals

Educate Youth 501c3

Empty Bowls Monongalia

Enchanted Life Foundation

Executive Service Corps of the Triangle

Facing Hunger Food Bank, Inc.

Faith & Giving

Family and Community Together

Feeding Washington

Ferrone Olson LLC

Ferry Beach Park Association

Fine Arts Institute of Edmond

Florida Association of Museums

Florida State Alliance of YMCAs

Food is Free Albuquerque

Food Share Lincoln County

Forgotten Harvest

Foundation for Community Health

Freedom Road Transportation Authority

Friends For Life

Friends In Deed

Friends of the Lebanon Public Library

Furniture Bank of Southeastern Michigan

Futures Without Violence

Genealogical Forum of Oregon, Inc.

General Tommy Franks Leadership institute and Museum

Georgia Alliance of YMCAs

Geos Institute

Gillette College Foundation

Girl Scouts of the USA

Goodwill Homes Community Services, Inc.

Goodwill Industries International, Inc.

Grand Canyon Youth

Grand St. Settlement

Grantmakers of Western Pennsylvania

GRANTS PASS FAMILY YMCA

Greater Gallatin United Way

Greater Marinette-Menominee YMCA Inc.

Greater Toledo Community Foundation

Greenbrier Repertory Theatre Company

Growing Gardens

Habitat for Humanity Great Falls Area

Habitat for Humanity Idaho Falls Area

Habitat for Humanity International

Habitat for Humanity of La Pine Sunriver

Habitat for Humanity of Missoula

Habitat for Humanity of Southwest Utah

Habitat for Humanity Susquehanna

Harmony Theater, Inc.

Hawaii Alliance of Nonprofit Organizations

Hawaii Arts Alliance

Hillsboro Downtown Partnership

Historical Society of Michigan

Hooker Fights Hunger Inc

Human Being Society

Humane Society of Central Oregon

Idaho Nonprofit Center

Idaho Rivers United

Idaho Voices for Diversity, Inc. dba Common Ground Community Chorus

Illinois Association of Museums

I'm Your Neighbor Books

Independent Sector

Inside Out Re-Entry Services, Inc

Inspire Washington

Inspiring Dreams Network

Intermountain Specialized Abuse Treatment Center

Iowa Alliance of YMCAs

Jail and Outreach Ministry

JDRF

Jewish Family Services of Greater Charlotte

Jewish Federation of Chicago

Jewish Federations of North America

Joan G. Lovering Health Center

Junior Achievement of Eastern North Carolina

Klamath Outdoor Science School

Lane Arts Council

Lane County Historical Society

LEAF Global Arts

League of American Orchestras

League of California Community Foundations

Life Houses Inc

LitNet

Louisiana Association of Museums

Lovelane Special Needs Horseback Riding Program

Maine Association of Nonprofits

Maine Management Consulting

Marland Children's Home dba Marland's Place

Marshalltown YMCA-YWCA

Maryland Coalition Against Sexual Assault

Maryland Philanthropy Network

Massachusetts Nonprofit Network

Meals on Wheels of Albuquerque

MENTOR Rhode Island

Mi Casa Esperanza Inc

Michigan Association of Railroad Passengers

Michigan Aviation Education Foundation

Michigan Coalition Against Homelessness

Michigan League for Public Policy

Michigan Museums Association

Michigan Nonprofit Association

Mid-Willamette Family YMCA

Milan Polk Clark Enrichment Center

Minnesota Council on Foundations

Missing Persons Alerts

Momentum Nonprofit Partners

Montana Conservation Corps

Montana Nonprofit Association

Mountain Bike the Tetons

Mountain Journal

Mountainheart

Museum Association of Arizona

Museums Alaska

National Assembly of State Arts Agencies

National Association of Charitable Gift Planners

National Association of College and University Business Officers

National Association of Free and Charitable Clinics

National Council of Nonprofits

National Council on Aging

NC Alliance of YMCAs

NC Stop Human Trafficking

Nebraska Museums Association

Neighbors Building Neighborhoods

Neighbors Building Neighborhoods, Inc.

New Dance Theatre, Inc.

New Hampshire Center for Nonprofits

New Hampshire Lakes Association, Inc. (doing business as 'NH LAKES')

New Jersey Association of Museums

New Mexico Thrives

NJ YMCA State Alliance

Nonprofit Association of the Midlands

Nonprofit Center of the Berkshires

Nonprofit Finance Fund

Nonprofit New York

NonProfitConnect

North Carolina Center for Nonprofits

North Carolina Master Chorale

North Dakota Association of Nonprofit Organizations

North Suburban YMCA

Northeast Massachusetts Youth Orchestras, Inc.

Northwest Kidney Kids

NYC Employment and Training Coalition

NY Funders Alliance

Oasis Housing Inc.

Oglebay Institute

Ohio Museums Association

Oklahoma Center for Community and Justice

Oklahoma Center for Community and Justice

Oklahoma Center for Nonprofits

Oklahoma City Beautiful

Oklahoma Museums Association

Oklahoma Museums Association

Oklahoma Railway Museum Limited

Oklahomans for the Arts

Onward Roseburg

OPERA America

Operation Xcel

Oregon Alliance of YMCAs

Oregon Community Warehouse, Inc.

Oregon Museums Association

Pacific Youth Choir

Pamlico Partnership for Children

Parkinson Foundation of Oklahoma

Partnership for Children

Pathways Adult Learning Center

Pennsylvania Museums

People and Carnivores

Performance Works NorthWest

Performing Arts Alliance

Philadelphia Foundation

Philanthropy Ohio

Philanthropy Roundtable

Piedmont Health Services and Sickle Cell Agency

Pinellas Community Foundation

Pitt County Council on Aging, Inc.

Plains Indians & Pioneers Historical Foundation, dba Plains Indians & Pioneers Museum

Post Growth Institute

Potts Family Foundation

Power of Predestiny Ministries P. O. P.

Prevent Child Abuse Kentucky

Project Safe, Inc.

Psychoanalytic Center of the Carolinas

Refugee Empowerment Program

Restore Oregon

Revitalize Downtown Stayton

Riverzedge Arts Project, Inc

Rochester Area Community Foundation

Rogue World Music

Rural Resiliency Community Alliance

Safe & Just Michigan SafeHouse Denver

Samara's Village

San Francisco Ballet Association

San Luis Valley Great Outdoors

Santiam Heritage Foundation

Sarah Bellum's Bakery & Workshop

SCCIL dba Resource Center for Disability Solutions

Senior Charity Care Foundation

SHIP

Social Current

Soft Landing Missoula

Sound Rivers

Southeast Community Development Corporation

Southern New England Conference, UCC

Southern Oregon Friends of Hospice

Southwest Alliance of Ys

Spavinaw Coalition Foundation

Special Olympics International

Springfield Area Arts Council

Starr Commonwealth

State Alliance of Michigan YMCAs

Sustainable Community Farms

Swan Valley Connections

Swannanoa Valley Christian Ministry

TEAM for West Virginia Children

Team Rubicon

Texas Alliance of YMCAs

The Angel Fund

The Assisi Foundation of Memphis, Incl

The Community Foundation for Northeast Florida

The Corner Health Center

The Denver Foundation

The Foraker Group

The Hearth Foundation

The Henry Ford

The Homeless Alliance, LLC

The Hope Center at Pullen

The International Society on Thrombosis and Haemostasis

The Leonardo

The Mederi Foundation

The Music Lessons Project

The Myrna Loy

The Nonprofit Alliance

The Remington Group

The Saluda Pop-Up Pantry

The YMCA of Klamath Falls

Therapeutic Riding, Inc.

Thomas W. Briggs Foundation

Together SC

Trap Free Montana

Tri-County Mental Health Services

Trisector Consulting, LLC

United Philanthropy Forum

United Way Manitowoc County

United Way of Columbia County

United Way of South Central Idaho

United Way of Steele County

United Way of Washtenaw County

United Way Worldwide

United Ways of Texas

Upper Midwest Alliance of YMCA's

Utah Digital Marketing Collective

Utah Jump$tart Coalition

Utah Museums Association

Valley of the Sun United Way

Via of the Lehigh Valley

Virginia Association of Museums

VOA MN/WI

Volunteers of America

Volunteers of America Michigan

Washington Nonprofits

Washington State Alliance of YMCAs

Watershed Guardians, Inc.

Wayne County YMCA

Wenatchee Valley YMCA

West Virginia Breast Health Initiative, Inc.

West Virginia Nonprofit Association

Western Plains Youth and Family Services

Willow Center, Inc.

Wings For LIFE International

Women's Fund of Rhode Island

Wonderbloom

Wood County Society

Wyandotte Clinic for the Working Uninsured DBA: Downriver Community Clinic

Wyoming Community Foundation

Wyoming Nonprofit Network

YMCA Buffalo Niagara

YMCA of Columbia Willamette

YMCA of Douglas County

YMCA of El Paso

YMCA of Grays Harbor

YMCA of Greater Seattle

YMCA of Ithaca and Tompkins county

YMCA of Long Island, Inc.

YMCA of Metropolitan Detroit

YMCA of Oswego, NY Inc.

YMCA of Southwest Washington

YMCA of the Chesapeake Inc.

YMCA of the Greater Tri-Valley

YMCA of the Inland Northwest

YMCA of the USA

Young Men's Christian Association of Kingston and Ulster County

Young Men's Christian Association of Walla Walla

YWCA Billings

YWCA USA