For over 30 years our experts have been posting about issues critical to North Carolina nonprofits, including public policy.
State tax credit would help nonprofits providing disaster relief
State constitutional amendments and nonprofits
How the Six Constitutional Amendments on the 2018 Ballot Would Affect Nonprofits
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501(c)(3) Advocacy on State Constitutional Amendments
This fall, North Carolina voters will have the opportunity to decide whether six amendments will be made to the North Carolina Constitution. Voters will be asked to decide on constitutional amendments that would:
2018 Capitol Hill Visits
The Center recently visited Washington, DC to advocate with our members of Congress on nonprofit issues. These include:
1. Protecting nonprofit nonpartisanship.
2. UBIT
3. Universal charitable deduction.
4. 2020 U.S.Census
5. Public Service Loan Forgiveness Program
2018-19 State Budget Earmarks
As part of the 2018-19 state budget (S.99), legislators included earmarked appropriationsof one-time funding to 148 nonprofits in key legislative districts. These appropriations total nearly $22 million dollars.The Center has compiled a list of these earmarks.
Sales tax on nonprofit fundraising events
Center Asks IRS to Delay Implementation of UBIT Changes
The Center has submitted comments requesting that the U.S. Department of Treasury and the Internal Revenue Service delay implementation of the changes to unrelated business income tax from the Tax Cuts and Jobs Act.
New Tax on Transportation and Parking Benefits is Problematic for Nonprofits
Repealed Tax on Transportation and Parking Benefits was Problematic for Nonprofits
In December 2017, Congress repealed an under-the-radar provision in the Tax Cuts and Jobs Act (which was passed and signed into law in December 2017) that had imposed a new tax on nonprofits that provide transportation and parking benefits to their employees. Many nonprofits that provided these benefits to their employees in 2018 and 2019 paid unrelated business income tax (UBIT) on these expenses and filed Form 990-T with the IRS.