2017 marked the 100th anniversary of the charitable deduction. 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.
The Philanthropy Roundtable filed an amicus brief in Americans for Prosperity Foundation v. Becerra, a key donor privacy case.
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.
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.
These profiles highlight the economic importance, diversity, and community impact of the charitable sector in each of the 50 states.