Public Policy Articles & Analysis

Congress Makes Charitable Giving Incentives Permanent

Leaders in Congress have reached agreement on an historic bipartisan agreement on a tax bill that will have real impact on the work of charitable nonprofits.  The Protecting Americans from Tax Hikes Act of 2015 or PATH Act, which was part of the omnibus budget (HR 2029), permanently extends three charitable giving incentives:

The Center has submitted comments asking the Internal Revenue Service and the Treasury Department to develop rules that will preserve the rights of 501(c)(3) nonprofits to engage in nonpartisan civic engagement.  The Center’s comments are in response to proposed regulations on political activity by 501(c)(4) social welfare organizations.  The confusing language of the proposal would likely discourage foundations from su

On September 25, 2017, the Center submitted comments to the U.S. Department of Labor (DOL) on suggestions for the ways that future regulations of overtime pay under the Fair Labor Standards Act (FLSA) could affect North Carolina nonprofits.

Identical bills filed in the Senate (S.422) and in the House (

On May 19, the House of Representatives gave final approval to its version of the state budget (H.B. 1030) for FY 2016-17. Overall, the House budget, which passed with a 103-12 vote, would maintain or increase most state funding for nonprofits. Some highlights for nonprofits include:

Based on input we have received from member nonprofits over the past few years, the Center has compiled a list of several state tax law changes that could help nonprofits. These include:

Senate Tax Proposal

The Senate tax plan, which was passed as part of the Senate's version of the state budget for FY2015-17, would have made three changes that would harm nonprofits:

The N.C. General Assembly has approved the state budget for FY2017-18.

The Center has prepared a chart comparing a variety of issues affecting nonprofits in the House and Senate budget proposals and the final budget.

The N.C. Center for Nonprofits has sent a candidate questionnaire asking each candidate for Governor to share their insights on several nonprofit sector issues. We encourage you to read their responses before voting in the May 8 primary. Here are their responses:  

Democratic Candidates

As Congress considers major tax reform in 2017, it is likely to revisit tax incentives for charitable giving. The Center recently sent a letter to all of North Carolina's members of Congress encouraging them to preserve or expand incentives for charitable giving as they contemplate tax reform this year.