Public Policy
DOJ Memo and EO Updates: What We Know and What We Are Monitoring
On Wednesday, July 29, the Department of Justice released a memo that included new guidance for federal funding recipients about what the Administration views as unlawful discrimination based on protected characteristics. The memo includes what it calls "non-binding suggestions" to help…
Washington Snapshot: Congressional hearings on nonprofits
Last week, the House held several hearings on issues related to the tax-exempt sector, including two that focused specifically on 501(c)(3) organizations. Plus, August recess, transportation funding, 2030 Census, state nonprofit legislation, and more.
Washington Snapshot: H.R.1 signed into law
Last week, both the House and Senate passed the budget reconciliation package. President Trump signed it into law on July 4. We outline the key provisions that impact philanthropy. Plus Texas floods, IRS and churches, relocating HUD, Targeted Technical Assistance for Rural Hospitals, new state…
Council on Foundations Statement on IRS Johnson Amendment Motion
WASHINGTON—Earlier this week, the Internal Revenue Service (IRS) filed a joint motion asking the US District Court for the Eastern District of Texas to approve a consent judgement which would allow churches and religious organizations to endorse political candidates in connection with their…
Council on Foundations Statement on Senate Passage of Tax Bill
WASHINGTON – Today, the United States Senate narrowly passed a budget reconciliation bill as part of President Donald Trump's legislative agenda. Kathleen Enright, President and CEO of the Council on Foundations, provided the following statement on the impact that the current text would have on the…
Washington Snapshot: One Big Beautiful Bill in the Senate
How does the Senate's version of the budget reconciliation bill affect the philanthropic sector? Find out in this budget reconciliation-focused edition of Snapshot.
Washington Snapshot: Congress looking into NGOs
In this edition of Washington Snapshot, House Homeland Security Committee Chairman Mark Green (R-TN) and Subcommittee on Oversight, Investigations, and Accountability Chairman Josh Brecheen (R-OK) sent letters to more than 200 nonprofit organizations. Plus, Senate committees' budget…
Washington Snapshot: More Budget Reconciliation and the Retirement Fairness for Charities Act
In this edition of Washington Snapshot we share ongoing budget reconciliation updates along with an update on the Retirement Fairness for Charities and Educational Institutions Act. Plus, a new Department of Justice initiative, House Oversight Committee hearing, news from state legislatures, and…
Value of Philanthropy
Download these one-pagers to help show the value of philanthropy in communities across the country.
Generic Value of Philanthropy
Value of Philanthropy in the United States
These documents highlight the value of philanthropy in specific states:
Alabama
Arizona
California
Connecticut…
Permissible Exempt Purposes Under 501(c)(3)
Legal Compliance Guidance
This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility.
Permissible Exempt…
One, Big, Beautiful Bill Frequently Asked Questions
As the One, Big, Beautiful bill containing the many Republican priorities moves through Congress under the reconciliation process, this page aims to answer frequently asked questions regarding the bill's key provisions impacting the philanthropic sector and charitable giving.
This page will be…
Washington Snapshot: Ongoing budget reconciliation
In this edition of Washington Snapshot we share additional budget reconciliation updates after the Ways and Means Committee approved the tax bill component of the broader reconciliation bill along party lines early Wednesday morning. Plus, resources to reach out to your members of Congress about…
Estimated Increases in Taxes on Net Investment Income for US-Based 501(c)(3) Private Foundations
External Resource
Increasing taxes on private foundations means fewer dollars to charitable organizations, from food pantries to disaster relief groups. The below data from Candid shows that in almost every state, private foundations will have to pay millions more in taxes, crippling their ability to respond to the…
Briefing on the Tax Bill: Post Ways & Means Mark-up
Please note that the content of this webinar was recorded on May 15, 2025, and is subject to change. Please see the Latest Updates & Resources Page for the most current information.
The House Committee on Ways and Means formally announced last week that it will mark up its tax…
Summary of Ways and Means Chairman's Mark
Legal Compliance Guidance
On May 9, 2025, the House Ways and Means Committee released initial legislative text of the tax bill to be marked up this week. The Committee is expected to release a revised and more substantive bill Monday afternoon, so the provisions below could be modified and are subject to change.
Individual…
One, Big, Beautiful Bill: Impact on Philanthropy
Last updated: July 8, 2025.
H.R.1 is now federal law; here's the final bill text.
With many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L. 115-97) expiring at the end of 2025, the 119th Congress passed legislation through the reconciliation process that extends several TCJA…