David Heinen, Vice President for Public Policy and Advocacy, North Carolina Center for Nonprofits
For over 30 years our experts have been posting about issues critical to North Carolina nonprofits, including public policy.
State constitutional amendments and nonprofits
Date posted: 08/16/2018
How the Six Constitutional Amendments on the 2018 Ballot Would Affect Nonprofits
{VIEW AS .PDF - easier to print!)
501(c)(3) Advocacy on State Constitutional Amendments
Date posted: 07/13/2018
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
Date posted: 06/07/2018
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
Date posted: 05/31/2018
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
Date posted: 05/03/2018
Center Asks IRS to Delay Implementation of UBIT Changes
Date posted: 05/03/2018
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
Date posted: 04/26/2018
Repealed Tax on Transportation and Parking Benefits was Problematic for Nonprofits
In December 2017, Congress repealed an under-the-radar provision in the Tax Cuts and Jobs Act (which was passed and signed into law in December 2017) that had imposed a new tax on nonprofits that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.
Why Weakening the Johnson Amendment Would Be Devastating for Nonprofits
5 minute read
David Heinen, Vice President for Public Policy and Advocacy, North Carolina Center for Nonprofits
Take action on tax reform
Date posted: 12/07/2017
Now that the U.S. Senate has passed tax reform plan (see details below), House and Senate leaders are negotiating a final version of the bill that they hope to send to the President for his signature as soon as this Friday. While both the House and Senate plans include a variety of tax changes that are problematic for nonprofits (plus a few small changes that might benefit nonprofits), there is a big difference between the two plans.