2025 Tax Reform

With numerous provisions from the 2017 Tax Cuts and Jobs Act expiring at the end of 2025, Congress is working towards passing a tax package this Congress. This page serves as a landing page for key Council resources related to the forthcoming tax package. For the most up to date information, join our Public Policy Action Network and sign up for Washington Snapshot to receive regular policy updates and stay engaged.

The Council on Foundations supports a policy environment that ensures foundations, grantmaking organizations, and other philanthropic institutions have the tools, flexibility, and support needed to achieve their missions.

119th Congress Policy Agenda

This Congress is set to be a crucial moment for the philanthropic sector. The Council supports a strong philanthropic sector and urges Congress to recognize the critical role philanthropy plays in strengthening civil society and supporting communities where everyone thrives.

Tax Cuts and Jobs Act Impact on the Philanthropic Sector

Many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L 115-97) expire at the end of 2025, the 119th Congress will work to extend, rewrite, or overhaul the tax code once again. This resource analyzes key provisions from the TCJA, how they have impacted the philanthropic sector and charitable giving, when and if the provisions expire, and the potential policy outcomes in the 119th Congress.

Legislation We Are Monitoring

Members of Congress sometimes introduce bills relevant to the philanthropic sector. Bills will be updated as information is available.

Take Action

Our Action Alerts and Sign on Letters make it easy to advocate for the philanthropic sector. These actions are an effective and powerful way to share your foundation’s story and the importance of the broad philanthropic sector with Member of Congress.

Advocacy and Lobbying Resources

Foundations can have a powerful voice in shaping public policy. Below, find resources as well as guidance regarding the legal rules and limitations that apply to public charities and private foundations engaged in lobbying and other advocacy activities.