Federal level

On June 5, the Center met with staff for Senator Richard Burr (R-NC) and several other members of Congress from North Carolina and then submitted suggestions for four ways that Congress can provide tax assistance to help tax-exempt nonprofits more efficiently and effectively provide relief and recovery services after natural disasters.

On May 21, 2019, the Center submitted comments to the U.S. Department of Labor (DOL) on its proposed rules that would increase the salary threshold for exemption for overtime pay requirements under the Fair Labor Standards Act from $23,660 per year to more than $35,000 per year. The Center's comment recommended that DOL:

On February 21, 2019, the Center submitted comments to the IRS in response to the preliminary guidance issues on the applicability of unrelated business income tax (UBIT) to nonprofit parking and transportation expenses under Section 512(a)(7) of the Internal Revenue Code.

The 35-day partial shutdown of the federal government caused widespread disruptions in the lives of millions of people. Fortunately, our nonprofits were there to address problems, maintain well-being, and help communities. However, we also understand that the effects of the shutdown will be with us for some time, and many people and organizations will not recover soon.

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

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.

In December 2017, Congress repealed an under-the-radar provision in the Tax Cuts and Jobs Act (which was passed and signed into law in December 2017) that had imposed a new tax on nonprofits that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.

The U.S. Department of Labor's (DOL) new overtime regulations will mean that many more employees of North Carolina nonprofits will be entitled to overtime pay when they work more than 40 hours per week. These changes, which will take effect on December 1, 2016, will affect thousands of nonprofits in North Carolina.

In November 2016, a judge from a federal court in Texas issued a temporary injunction that delayed the December 1 effective date for the new overtime rule from the U.S. Department of Labor (DOL). On December 1, 2016 DOL and the U.S.