Policy Issues

Independent Sector advocates for policies that encourage Americans to contribute to the charitable causes of their choice by providing tax deductions for their gifts and tax incentives for volunteer service, removing tax obstacles to charitable gifts, and maximizing gifts from private foundations.

congress has passed permanent charitable giving tax incentives

The House and Senate have passed, and the President has signed into law, the Protecting Americans from Tax Hikes (PATH) Act, which makes permanent three charitable giving tax incentives which have been expired since January 1, 2015.

Incentives to Give

The Charitable Deduction | Tax Extenders | IRS Proposed Expanded Gift Reporting for Charities
April 15 Deadline for Charitable Contributions | Tax Deductions for Car Donations | Estate Tax
Donor-advised Funds | Volunteer Mileage Reimbursement

tax exempt Nonprofit Operations

Value of Volunteer Time | Affordable Care Act and employer obligations | Social Innovation | Private Foundation Excise Tax | DOL Overtime Pay Regulations | IRS Oversight of Charities and Foundations
Nonprofit Hospital Requirements | Unrelated Business Income Tax (UBIT) | Nonprofit Postage Rates

Exempt Organizations And political Activity

Political Activity of 501(c)(4) Organizations | Proposed IRS Regulations for 501(c)(4) Political Activity (2013) | IRS Controversy: Scrutiny of tax exempt organizations | Applicability of Federal Gift Tax
Donor Disclosure

Budget and Economic Policy

Federal Budget | Deficit Reduction | Tax Law

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