SPECIAL REPORT
March 30, 2017

A Nonprofit's Guide to Tax Reform

Idit Knaan for The Chronicle

As the Trump White House and Congress turn their attention to rewriting the tax code, we offer this collection of Chronicle articles and opinions about what potential changes may mean for nonprofits.

What influence does the charitable deduction have on giving? How does the estate tax affect bequests? What is the current state of foundation endowments? Who are the key lawmakers to watch?

We'll add to the collection regularly, so check back.

Article
January 23, 2017

Trump and Taxes: A Guide for Nonprofit Leaders

Rewriting the tax code is a top priority for the White House and congressional Republicans, and it could have big consequences for nonprofits. The Chronicle explains key provisions that influence charitable giving.

Article
February 28, 2017

Key Members of Congress to Watch in Debate on Trump Policies

Sen. Orrin Hatch and Rep. Kevin Brady will oversee debate over a tax overhaul that could have significant implications for many charities. Also on Mr. Brady's agenda: repealing a ban on charity politicking.

Article
October 02, 2011

Does the Charitable Deduction Matter?

As debate erupts over President Obama's new effort to limit charity tax breaks for the wealthy, a look at economic research shows that tax incentives do play an important role in giving decisions for some donors.

Article
November 23, 2010

How Deficit-Reduction Plans Would Treat Tax Breaks for Charitable Gifts

A look at how some new proposals that affect the charitable tax deduction would affect nonprofit groups.

Article
December 07, 2006

Estate Tax's Effect on Giving May Not Matter So Much, New Analysis Finds

Even though estate taxes have been gradually reduced each year since 2001, the changes do not seem to have caused a drop in charitable bequests. Instead, the percentage of large estates containing such bequests has remained constant or increased.

Article
March 07, 2017

Big Foundations Give Little More Than the Law Requires, Data Shows

Most large grant makers give about 5 percent of assets annually, according to a Chronicle analysis. Critics say they should do better. Plus, see our interactive guide to giving rates at the nation's biggest foundations.

Data
March 07, 2017

How Big Foundations Stay Big: An Interactive Guide to Giving Rates

By law, private foundations must distribute at least 5 percent of their assets each year. This analysis of nearly 30 of the biggest foundations shows few choose to exceed that amount.

Article
March 29, 2017

Opinion: Stop the Tax Breaks to Donors Who Give to Influence Policy

American citizens shouldn’t have to help foot the bill for giving that makes it harder for their own voices to be heard.

Article
March 07, 2017

Opinion: How Congress Can Go Beyond the Charitable Deduction to Spur Giving

Charities are worried about the tax overhaul the president has promised. But they also should seize the opportunity to push for changes on other fronts that could be equally important.

Article
December 01, 2015

Opinion: It’s Time to Tax Harvard

Large endowments that are never spent shouldn’t be allowed to accumulate, tax-free.