Federal Tax Law - Tax Cuts & Jobs Act
The Tax Cuts & Jobs Act, signed into law by the President on December 22, 2017, includes numerous provisions that will hurt the work of nonprofits and the people we all serve. It favors special interests and the wealthy over the needs of individuals and communities. It prioritizes the panacea of tax cuts over the promise of real reform. It ignores the clearly articulated concerns of charitable and philanthropic organizations about the adverse consequences of many provisions. With very few exceptions, the bill harms the ability of charitable nonprofits and foundations to address needs in communities and advance their missions.
- Resources on How the New Federal Tax Law Impacts Charitable Nonprofits, National Council of Nonprofits
- Nonprofit Analysis of the Final Tax Bill Proposal, prepared by the National Council of Nonprofits, Updated January 24, 2018.
Why It Matters
The majority in Congress ignored the voices of charitable nonprofits when it inserted policy changes that will depress giving and kill nonprofit jobs, when it attempted to politicize 501(c)(3) organizations against their will, and when it chose to expand the federal deficit and tax tax-exempts to provide huge tax cuts to wealthy corporations and individuals. Members of Congress need to know that the millions of people who work for and support charitable works aren’t buying the reality-defying talking points and that they will hold the politicians accountable.
Where We Stand
In the view of the National Council of Nonprofits, the consequences of the tax law will be devastating to the millions of people around the country who rely on charitable nonprofits for everything from food and shelter to faith-based sanctuaries and job training to a safe place to escape domestic abuse and enrichment through the arts. By necessity, spending cuts will be the immediate result of profligate tax cuts, ensuring that organizations that already have been stretched too far are simply going to have to turn people away, discontinue vital programs, and even close their doors entirely. All of these are the foreseeable results of a bill that fails to look past the short-term ‘win’ of cutting taxes to recognize the very high price the public will be expected to pay.
Nonprofits and foundations aren’t the only organizations that opposed the disastrous bill.
See also:
- Congress’ Tax Bill Message to Charitable Nonprofits: “We Don’t Care – You’re on Your Own”, National Council of Nonprofits, December 20, 2017.
- Charitable Nonprofits to Congress: The Final Tax Bill Would Sabotage Our Work in Communities. Kill the Bill and Start Over., statement of the National Council of Nonprofits, December 15, 2017.
- An Open Letter to the Hundreds of Millions of Americans Who Have Worked for, Volunteered for, Donated to, or Benefited from the Work of a Charitable Nonprofit: i.e., every living person in the USA, Tim Delaney, Nonprofit Quarterly, November 29, 2017.
- Joint Letter Urging Senators to Vote No on Tax Reform Bill, signed by the National Council of Nonprofits, the Council on Foundations, and Independent Sector, November 29, 2017.
What Nonprofits Can Do
Help protect the charitable giving incentive that supports the work of nonprofits in our communities now and in the future by sharing your story here and contacting your Senators and Representatives to tell them how the giving incentive translates into impact in your community. Let Congress know that they can still protect charitable giving incentives through a non-itemizer or universal deduction, rather than a time to shrink giving.
What’s in the Tax Law?
The 503-page tax law provides significant, permanent tax cuts for corporations and other businesses, and temporarily lowers taxes and repeals many deductions for most individuals, all at a cost of at least $1.5 trillion over the next decade. Numerous popular provisions expire after 2025, making their renewal likely, and thus deepening the federal deficit even more. The legislation generates more than $300 billion in revenue by effectively repealing the Affordable Care Act’s individual mandate to purchase health insurance, which will cause 13 million Americans to lose insurance and hike health insurance premiums for many. The tax law did not include language repealing or weakening the Johnson Amendment. The following summarizes the provisions in the Tax Cuts and Jobs Act that relate most directly to the sustainability and work of charitable nonprofits.
- Charitable Giving: The law increases the standard deduction for individuals (to $12,000), couples (to $24,000), and heads of households (to $18,000), resulting in a decline in the number of those who itemize from 30% of taxpayers to less than 10% of taxpayers. Experts estimate the change will shrink giving to the work of charitable nonprofits by $13 billion or more each year, costing 220,000 to 264,000 nonprofit jobs. Charitable and philanthropic organizations did not oppose doubling the standard deductions, but instead offered a solution to avoid the devastating consequences. To hold the work of charitable nonprofits harmless under the proposed changes, they proposed including a universal charitable deduction to create a giving incentive for all taxpayers. Those efforts were not successful. The increase in the standard deduction would expire after 2025.
- Estate Tax: The law maintains the estate tax, but doubles the exemption to about $11 million for individuals and about $22 million for couples, effective through 2025. In addition to reducing federal revenues by nearly $100 billion over ten years, the estate tax is an important source of revenue for the work of charitable nonprofits and creation of foundations as it encourages donors to address future needs in their communities through estate planning.
- State and Local Taxes (SALT): The law caps the deductibility of state and local income taxes and property taxes at $10,000, in the aggregate. Many nonprofits are concerned that the provision will pressure state and local governments to enact tax and spending cuts, leading to elimination of programs serving people in need and increasing burdens on charitable nonprofits and foundations to fill the gaps.
- Taxing Tax-Exempts: To pay for other federal tax cuts, the law creates a new 1.4 percent excise tax on net investment income of nonprofit colleges and universities with assets of at least $500,000 per full-time student and more than 500 full-time students. This provision should be of concern to all charitable nonprofits because it represents an invasion of nonprofit independence, replacing the political will of elected officials with the fiduciary judgment of nonprofit board members. The bill also increases unrelated business income taxes (UBIT) by requiring that nonprofits calculate their taxes on each trade or business separately, and not aggregate profits and losses of all entities, as under current law. As a result, a deduction from one trade or business for a taxable year may not be used to offset income from a different unrelated trade or business for the same taxable year. Further, the legislation levies a new 21 percent excise tax on nonprofits that pay compensation of $1 million or more to any of their five highest-paid employees.
- Ticking Fiscal Time Bomb: In order to limit the apparent cost of the bill and make the math add up to no more than $1.5 trillion in cuts, the bill drafters made numerous compromises and employed budget gimmicks that will undoubtedly raise the costs by many hundreds of billion dollars in the coming years. Prime among these is setting the tax cuts for individuals to expire after 2025, a year after the next presidential election. In 2026, Congress will be seen as either raising taxes (if it does nothing), or continuing the tax cuts at great cost to the deficit, which will force either spending cuts, or once again target certain subsectors by raising their taxes. Since the Tax Cuts and Jobs Act violates the barrier of taxing tax-exempt organizations to expand tax cuts for more favored interests (see above), there is every reason to be concerned that the fiscal crises created by the expiration of the individual tax cuts will include attacks on America’s nonprofit institutions.
What’s Not in the Tax Law?
- Nonprofit Nonpartisanship / “Johnson Amendment”: The final version of the tax law does not include language to repeal or weaken the Johnson Amendment, the longstanding tax-law protection that prevents candidates for public office and their donors from hounding charitable nonprofits, houses of worship, or foundations for endorsements and other political campaign engagement. But this is not for lack of trying. The Senate Parliamentarian scratched the House provision from the tax bill because the measure violated the “Byrd Rule,” a budget rule that prevents the majority from slipping in policy changes on filibuster-free reconciliation legislation reserved only for revenue, spending, and deficit reduction provisions. One Senator personally argued with the Parliamentarian and sought to modify the provision at the last minute to get around the protection of the Byrd Rule, but to no avail. The House-passed version of the tax bill would have politicized the 501(c)(3) community by allowing charitable, religious, and philanthropic organizations to engage in partisan electioneering for or against candidates if such action is “in the ordinary course of the organization’s regular and customary activities in carrying out its exempt purpose,” and it incurs no more than “de minimis” incremental expenses in doing so. The result of the proposal, according to the Joint Committee on Taxation, would be the diversion of billions of non-deductible dollars from political organizations, like candidate and party campaign committees, to newly politicized churches and charitable entities because donors would for the first time be able to take charitable tax deductions. The very well-funded advocacy groups seeking to politicize charitable nonprofits are promising to continue their fight to repeal the Johnson Amendment. They and their supporters in Congress continue to ignore the more than 5,600 organizations nationwide, along with thousands of religious leaders, faith organizations, law enforcement, and the vast majority of the general public who oppose weakening the Johnson Amendment. Charitable nonprofits, houses of worship, and foundations must keep up their vocal opposition to any change to nonprofit nonpartisanship.
- Intermediate Sanctions: The law ultimately makes no changes to the volunteer mileage rate or the law on intermediate sanctions, although significant, harmful reforms were included in an earlier Senate draft that may be seen again in the future.
- Other Items: The law does not include numerous troubling provisions that had been passed in the House version, including repeal of private activity bonds, raising taxes on private foundations in the name of tax simplification, increasing reporting requirements for donor advised funds, and a measure to deny operating foundation status to some art museums.
Status
The President signed the Tax Cuts and Jobs Act on December 22, 2017, after Congress rushed the passage of the bill through both chambers. There had been talk of waiting until after January 1 to sign the bill into law because a problem under sequestration/pay-as-you-go (PAYGO), but that was waived in the Continuing Resolution that Congress subsequently passed.
Additional Resources
Congressional Documents
- Conference Report on the Tax Cuts and Jobs Act, December 15, 2017
- Joint Explanatory Statement of the Committee on Conference, December 15, 2017
- Unified Framework for Fixing Our Broken Tax Code, September 27, 2017
National Council of Nonprofits
- Resources on How the New Federal Tax Law Impacts Charitable Nonprofits, National Council of Nonprofits
- 2018 Tax Law Checklist: New Federal Tax Law - Now What for Nonprofit Board and Staff Members?, National Council of Nonprofits
- Webinar Recording: Now What: How the New Federal Tax Law Impacts Charitable Nonprofits, National Council of Nonprofits, January 11, 2018.
- Resources on How the New Federal Tax Law Impacts Charitable Nonprofits, National Council of Nonprofits.
- Comparison of House and Senate Tax Bills and Impacts on Nonprofits, National Council of Nonprofits
- Nonprofit Analysis of the Final Tax Bill Proposal, National Council of Nonprofits
- News Release: Congress' Tax Bill Message to Charitable Nonprofits: "We Don't Care - You're On Your Own", National Council of Nonprofits, December 20, 2017.
- News Release: Charitable Nonprofits to Congress: The Final Tax Bill Would Sabotage Our Work in Communities. Kill the Bill and Start Over., National Council of Nonprofits, December 15, 2017.
- Nonprofits and Foundations Stand United in Opposition to the Tax Bill, joint statement from the National Council of Nonprofits, Council on Foundations, and Independent Sector, December 15, 2017.
- News Release: Johnson Amendment Language Exclusion from Tax Bill a (Temporary) Victory for Nonprofits, Houses of Worship, and Foundations, National Council of Nonprofits, December 15, 2017.
- News Release: Nonpartisan Nonprofits to Political Parties: Join the Fight to Keep Partisan Politics Away from 501(c)(3) Organizations, National Council of Nonprofits, December 7, 2017.
- News Release: Senate Tax Bill: Extremely Harmful to Americans and Nonprofits, But Less Bad Than the House Version, National Council of Nonprofits, December 2, 2017.
- News Release: Nonprofits to Senate: Vote No on Tax Bill, Start Over, National Council of Nonprofits, November 29, 2017.
- Joint Letter Urging Senators to Vote No on Tax Reform Bill, signed by the National Council of Nonprofits, the Council on Foundations, and Independent Sector, November 29, 2017.
- News Release: House Passage of Its Tax Bill Demonstrates Congress' Disregard for Their Constituents and the Work of Charitable Nonprofits, National Council of Nonprofits, November 16, 2017.
- Charitable Nonprofits, Foundations Agree: It's Time to Vote No on the House Tax Bill, joint statement from the National Council of Nonprofits and Council on Foundations, November 13, 2017.
- News Release: Last-Minute Change to Tax Reform Bill Hardens Nonprofit Opposition, National Council of Nonprofits, November 9, 2017.
- News Release: House Tax Bill Gives Political Churches a Multi-Billion Dollar Payoff, National Council of Nonprofits, November 7, 2017.
- News Release: Nonprofits, Nation Cannot Afford This Proposed Tax Reform Plan, November 2, 2017.
- National Council of Nonprofits’ Statement on Tax Reform Framework’s Potential Consequences for the Work of Nonprofits, September 27, 2017
- National Council of Nonprofits' Statement on Proposed Tax Reform Outline's Effects on Nonprofits, April 26, 2017
- Federal Charitable Giving Incentive, National Council of Nonprofits
- Comments of the National Council of Nonprofits on Federal Tax Reform, April 15, 2015, urging Senators to apply the following question to all tax reform proposals they consider: “How does a potential tax policy change enhance, or undermine, the ability of individuals to secure essential services, to enjoy the programs and activities that enhance their quality of life, and uplift the spirit of faith, innovation, and inspiration in local communities across America?”
Other Materials
- Johnson Amendment Survives Tax Bill - a (Temporary) Victory for Nonprofits, Foundations and Houses of Worship, Kentucky Nonprofit Network, December 15, 2017.
- BJC responds to removal of language that would have undermined the protections of the Johnson Amendment, Baptist Joint Committee for Religious Liberty, December 15, 2017.
- Attempt to Undermine Johnson Amendment Removed From Tax Bill, Americans United for Separation of Church and State, December 15, 2017.
- Johnson Amendment Repeal Axed, Averting Nonprofit Crisis - For Now, Public Citizen, December 15, 2017.
- Local Nonprofit Leaders: US Tax Reform Will Hurt People in Need, United Way of Massachusetts Bay and Merrimack Valley, Massachusetts Nonprofit Network, Catholic Charities of Boston, December 12, 2017.
- Letter to Congressman Neal, Massachusetts Nonprofit Network, December 5, 2017.
- Poll: Allowing Non-Profits to Endorse Political Candidates, University of Maryland School of Public Policy, November 2017.
- Johnson Amendment Protects Churches From Political Manipulation, Baptist General Convention of Texas, November 30, 2017.
- Tax Plan Could Mean Politics At The Pulpit (46:22), NPR On Point, November 28, 2017.
- More Questions than Answers in Tax Bill Treatment of Johnson Amendment, BolderAdvocacy, November 21, 2017.
Recent News
- Amending the Johnson Amendment in the Age of Cheap Speech, Nonprofit Law Prof Blog, December 23, 2017.
- How to get a tax break for charitable donations under the Republican tax bill, MarketWatch, December 22, 2017.
- Louisville nonprofit leaders fear revenue hit from tax bill, Insider Louisville, December 22, 2017.
- Oregon nonprofits fear tax bill could hurt donations, KGW, December 21, 2017.
- What the GOP tax bill means for California nonprofits, KPCC, December 21, 2017.
- Some nonprofits could see fewer donations under new tax plan, 4WWL, December 21, 2017.
- Local Nonprofits Worries About Tax Bill Impacts, KBND, December 21, 2017.
- New York Nonprofit Leaders Blast Passage of GOP Tax Plan, New York Nonprofit Media, December 21, 2017.
- New Federal Tax Code Means Angst For Colorado Nonprofits, Colorado Public Radio, December 21, 2017.
- Impact of tax reform on nonprofits, WCVB5, December 21, 2017.
- Under new tax bill, regional nonprofits brace for $60M less in charitable giving, Pittsburgh Post-Gazette, December 20, 2017.
- Non-profits fear new tax code will slash donations and donor base, Hawaii News Now, December 20, 2017.
- Connecticut Nonprofit CEO: Republican Tax Bill Is "Perfect Storm" For Nonprofits, WNPR, December 20, 2017.
- Tax Reform Bill Becomes Law: Lessons for Tax-Exempt Organizations, The National Law Review, December 20, 2017.
- US "Tax Cuts and Jobs Act" Impact on Adventist Employees and Organizations, AdventistReview, December 20, 2017.
- Charities fear GOP tax bill will stunt charitable giving across the nation, FiOS1, December 19, 2017.
- GOP's Holiday Assault On Charities, Medium, December 19, 2017.
- Battle rages over tax rules for churches, The Hill, December 19, 2017.
- Kill the Bill and Start Over, Special Edition: Nonprofit Advocacy Matters, December 18, 2017.
- Season of giving, The Daily Sentinel, December 18, 2017.
- What Nonprofits Can Expect in the GOP Tax Bill, Nonprofit Quarterly, December 18, 2017.
- GOP tax bill: Here's what people are saying, CNN Money, December 17, 2017.
- On how tax reform will impact nonprofits, Crain's Detroit Business, December 17, 2017.
- Tax Bill Will Not Alter Nonprofit Nonpoliticking Rule, The Chronicle of Philanthropy, December 15, 2017.
- Dep't. of Small Mercies: Johnson Amendment Repeal Gone from Still-Terrible GOP Tax Bill, Nonprofit Quarterly, December 15, 2017.
- Johnson Amendment Saved, For Now, The NonProfit Times, December 15, 2017.
- Tax Bill Would Indirectly Reduce Nonprofit Support, Slash Spending for Youth, Some Fear, Youth Today, December 15, 2017.
- Proposal to Let Churches and Other Nonprofits Get Political Blocked from Tax Bill, Wall Street Journal, December 14, 2017.
- In small win for Democrats, the final tax bill will not include a provision allowing churches to endorse political candidates, Washington Post, December 14, 2017.
- Senate parliamentarian strikes language allowing churches to endorse candidates from tax bill, The Hill, December 14, 2017.
- The 'purple places' where red, blue worship together, Commercial Appeal, December 13, 2017.
- Bad news for nonprofits: Will people still give or as much if they can't get a tax deduction for their charitable giving?, Washington Post, December 14, 2017.
- Ten Super PAC Donors Could Save $150 Million with Tax-Deductible Contributions Through 'Johnson Amendment' Repeal, MapLight, December 14, 2017.
- Provision politicizing charities, churches must be stripped from tax reform bill, NorthJersey.com, December 13, 2017.
- Uncharitable taxation: New tax law could rob nonprofits in Washington of millions, Real Change, December 13, 2017.
- This tax reform provision would deal a blow to nonprofits, Crain's Chicago Business, December 13, 2017.
- How Repealing the Johnson Amendment Would Change Churches and Charities, HowStuffWorks, December 13, 2017.
- Demonstrators again target Collins support of tax bill, Livingston County News, December 13, 2017.
- Preserve charity, oppose tax bill, The Columbian, December 13, 2017.
- Why weakening the Johnson Amendment would be devastating for nonprofits, North Carolina Center for Nonprofits, December 12, 2017.
- Time to Protect the Johnson Amendment, Maine Association of Nonprofits, December 12, 2017.
- Nonprofits Band Together to Oppose Tax Bill, KSTP TV, December 12, 2017.
- Tax cuts aren't worth harm to Tampa Bay, Tampa Bay Times, December 12, 2017.
- Tax Bills Go to Conference, Nonprofit Advocacy Matters, December 11, 2017.
- Senators weigh in on 'dark money' tax deduction, CNN, December 11, 2017.
- Tax Code Change Could Free Churches, Charities to Become Political Players, Fox Business, December 11, 2017.
- Leave the Johnson Amendment Alone, The New York Times, December 10, 2017.
- Congressman Nunes, protect nonprofits in tax reform bill, The Fresno Bee, December 10, 2017.
- Republicans Should Keep the Johnson Amendment, National Review, December 9, 2017.
- Tax bill could make 'dark money' political contributions tax deductible, CNN, December 8, 2017.
- Tax Bill Could Offer New Way To Funnel Political Cash - And Make It Tax Deductible, NPR, December 8, 2017.
- Nonprofits Lobby to Keep Charities Nonpartisan in Final Tax Bill, Nonprofit Quarterly, December 8, 2017.
- Nonprofits should serve communities, not candidates, Bozeman Daily Chronicle, December 8, 2017.
- Tax bill could create deduction for 'dark money' political donations, The Hill, December 8, 2017.
- Charities and nonprofits must remain non-partisan, Cincinnati Enquirer, December 8, 2017.
- Can Roy Moore, Doug Jones legally speak at churches? Experts troubled by pulpit politicking, Al.com, December 8, 2017.
- Pastors don't want to endorse candidates, Lexington Herald Leader, December 8, 2017.
- Republican Tax Plan Creates More Need While Limiting Non-Profit Support, Columbus Underground, December 8, 2017.
- More money coming to undermine democracy, Kitsap Sun, December 8, 2017.
- How new tax plan could impact local nonprofit organizations, WPSD Local 6, December 7, 2017.
- Two faiths, but one mind on keeping politics out of the pews, The Hill, December 7, 2017.
- How the tax package could sap the flow of charitable giving, The Conversation, December 6, 2017.
- Making 2 Become 1: Ironing Out Senate and House Tax Bill Differences, The New York Times, December 6, 2017.
- Politicking with church, Charleston Gazette-Mail, December 6, 2017.
- As I See It: The threat to all nonprofits in proposed tax overhaul, Telegram, December 6, 2017.
- Politicking by Churches Fight Mixes With Tax, Spending Debates, Roll Call, December 6, 2017.
- Citizens United on Steroids, Civicist, December 6, 2017.
- Keep Charities Charitable, U.S. News & World Report, December 5, 2017.
- How the federal tax bill could affect Minnesotans, Twin Cities Pioneer Press, December 5, 2017.
- Final Senate Bill Provides Little for Nonprofits, The NonProfit Times, December 4, 2017.
- Tax Reform Measure Passes Senate without Repeal of Johnson Amendment Attached, Nonprofit Quarterly, December 4, 2017.
- Tax proposal targets the Johnson Amendment, Report from the Capital, December 4, 2017.
- Why a local group is against a provision in the tax reform bill, Good4Utah, December 3, 2017.
- Congress could hardwire dark money into our democracy, The Hill, December 2, 2017.
- The Johnson Amendment - it's worth saving, The Newnan Times-Herald, December 2, 2017.
- Retain Johnson Amendment, The Spokesman-Review, December 2, 2017.
- House tax reform proposal politicizes nonprofits, Havre Daily News, November 30, 2017.
- Another target of Republican tax bill: donations to nonprofits, Portland Press Herald, November 30, 3017.
- An Open Letter to the Hundreds of Millions of Americans Who Have Worked for, Volunteered for, Donated to, or Benefited from the Work of a Charitable Nonprofit: i.e., every living person in the USA, Tim Delaney, Nonprofit Quarterly, November 29, 2017.
- National Council of Nonprofit CEO: The GOP's tax plan will hurt, Tim Delaney on CNBC, November 28, 2017.
- Separation of church and state must be preserved, The Buffalo News, November 28, 2017.
- The GOP's effort to let churches endorse candidates is deeply unpopular, ThinkProgress, November 28, 2017.
- CT nonprofits fear GOP tax overhaul will reduce charitable giving, The CT Mirror, November 28, 2017.
- Changes to charitable deduction will hurt Pa. and N.J. nonprofits, The Inquirer Philly.com, November 28, 2017.
- All Eyes on the Senate for Tax Reform Action, Nonprofit Advocacy Matters, November 27, 2017.
- Free speech and the pulpit, The Anniston Star, November 27, 2017.
- Charitable deduction is vital for nonprofits: Delaware Voice, Delaware Online, November 27, 2017.
- In Tax Debate, Gift to Religious Right Could Be Bargaining Chip, The New York Times, November 26, 2017.
- Congress's Assault on Charities, New York Times, November 26, 2017.
- If passed, tax reform could let churches endorse political candidates, Omaha World-Herald, November 26, 2017.
- House tax plan harms Md., The Baltimore Sun, November 23, 2017.
- Charities line up against tax bill, The Daily Sentinel, November 23, 2017.
- States Warn of Budget Crunch Under Republican Tax Plan, The New York Times, November 22, 2017.
- Blowing Up Democracy and Charities in One Fell Swoop, The American Prospect, November 22, 2017.
- How the tax package could blur the separation of church and politics, The Conversation, November 22, 2017.
- Here's 3 reasons why you should oppose the current tax reform bills, Philly Voice, November 22, 2017.
- GOP tax bill will allow nonprofits to endorse political candidates, WITF, November 22, 2017.
- GOP tax bill could reduce charitable giving by up to $24 billion, The Hill, November 21, 2017.
- For NJ Charities, Tax-Reform Bills Offer Little To Be Thankful For, NJSpotlight, November 21, 2017.
- The House tax bill unleashes a dangerous avalanche of campaign cash, The Washington Post, November 18, 2017.
- Tax Reform Advances in House and Senate, Special Edition: Nonprofit Advocacy Matters, November 17, 2017.
- House, Senate Tax Bills Advance; ACTION NEEDED, Nonprofit Advocacy Matters, November 17.
- Laundering away democracy, Philanthropy 2173, November 17, 2017.
- The House Tax Bills Is Not Very Charitable to Nonprofits, Tax Policy Center, November 15, 2017.
- Nonprofits anticipate loss over GOP's tax plan, Spectrum News Austin, November 14, 2017.
- Tax Reform Accelerating on Two Tracks, Nonprofit Advocacy Matters, November 13, 2017.
- There's a wolf in sheep's clothing hiding in the GOP tax bill, The Hill, November 8, 2017.
- The Good (?), the Bad, and the God-awful: Nonprofit Bottom Lines on the House Tax Bill, Nonprofit Quarterly, November 6, 2017.
- House Tax Reform Bill Unveiled; Impact on Nonprofits Considered, Special Edition: Nonprofit Advocacy Matters, November 2, 2017.
- An Uncertain 100th Birthday for the Charitable Deduction, Nonprofit Advocacy Matters, October 2, 2017.
- Unstable Terrain on Capitol Hill as Congress Faces Multiple Lifts, Nonprofit Advocacy Matters, September 18, 2017.
- Is Congress Getting Serious About Tax Reform?, Nonprofit Advocacy Matters, August 21, 2017.
- Non-Itemizer/Universal Charitable Deduction, Nonprofit Advocacy Matters, August 7, 2017.
- White House Releases Tax Reform Outline, Nonprofit Advocacy Matters, May 1, 2017.
- Ambitious Congressional Agenda Confronts Obstacles, Delays, Nonprofit Advocacy Matters, February 21, 2017.
- The First 100 Days, Nonprofit Advocacy Matters, January 1, 2017.