A NC Senate bill (S.504) would create a new state tax credit for charitable contributions by individuals who use the standard deduction. The tax credit would be for 25% of total donations made by a taxpayer each year. With the changes to the federal tax structure that took effect in 2018, very few North Carolinians now receive tax deductions for their charitable contributions. The Center recommended this bill to reduce the cost of donating to nonprofits by providing a tax benefit to all North Carolina taxpayers – particularly those with low and middle incomes – for their donations to nonprofits.