Resource
Policy Issue: Census
Publication date:
05/2019
United Philanthropy Forum is engaging our network to ensure a fair and accurate census count in 2020. See the Forum's position and resources on this issue.
Forum Policy Issue
Resource
Policy Issue: IRA Charitable Rollover
Publication date:
05/2019
The Pension Protection Act of 2006 made the IRA Charitable Rollover permanent law, allowing taxpayers age 70 ½ or older to transfer up to $100,000 annually from their IRA accounts directly to charity without first having to recognize the distribution as income. See the Forum's position and resources on this issue.
Resource
Policy Issue: Unrelated Business Income Tax (UBIT)
Publication date:
05/2019
The 2017 Tax Cuts and Jobs Act made two changes to the tax code regarding UBIT that negatively affect foundations and other tax-exempt organizations. See the Forum's position and resources on this issue.
Resource
Policy Issue: Johnson Amendment
Publication date:
03/2017
United Philanthropy Forum supports the continued full enforcement of current law that prohibits 501(c)(3) charitable organizations from endorsing, opposing or contributing to political candidates and engaging in partisan campaign activities—also known as the “Johnson Amendment.” See our position and resources on this issue.
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Policy Issue: Charitable Deduction
Publication date:
02/2017
Since 1917, the federal charitable tax deduction has provided a tax deduction for donations made to nonprofit organizations by taxpayers who itemize their tax returns, roughly one-third of all Americans. See the Forum's position and resources on this issue.
Resource
Policy Issue: Donor Advised Funds
Publication date:
01/2017
Donor-advised funds are powerful tools – both for average people who want to make lasting commitments to their communities, as well as those with significant financial resources who are looking for an alternative to a private foundation. See the Forum's position and resources on this issue.
Resource
Policy Issue: Simplification of the Excise Tax
Publication date:
01/2017
A uniform excise tax rate would increase funds available for local communities by freeing private foundations from the administrative task of calculating the amount of additional eligible expenditure needed to qualify for the lower 1% rate. See the Forum's position and resources on this issue.