Advocacy

Issue: Tax Policy

Updated February 2025.

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Request

We urge members of the House and Senate to cosponsor the Charitable Act (S. 317/H.R. 801), which would allow people who don’t itemize to claim a deduction for charitable gifts.

Introduction

Contributions to 501(c)(3) charities such as museums are tax-deductible, incentivizing those who itemize deductions to give more. Less than ten percent of taxpayers itemize deductions, however. Smaller gifts increased during the availability of a temporary deduction, which allowed taxpayers to deduct up to $300 ($600 for couples), and they have decreased since it lapsed at the end of 2021. Moreover, the percentage of Americans who donate to charity has been on a long-term decline, sinking from two-thirds twenty years ago to under half now.

Talking Points

  • Charitable giving accounts for more than one-third of museums’ operating funds.
  • The CARES Act of 2020 established a limited and temporary deduction for non-itemizers. Charitable giving subsequently increased, but dropped after it expired.
  • A deduction for non-itemizers democratizes charity by incentivizing all taxpayers to contribute, regardless of income.
  • It is broadly supported across the entire charitable sector.

Status

  • Bipartisan bills have been introduced in both the House and the Senate to renew and expand the universal charitable deduction. They would temporarily renew the deduction and expand it to nearly $5,000 for individuals and $10,000 for couples.
  • Senators who wish to cosponsor should contact the offices of James Lankford (R-OK) or Chris Coons (D-DE). Representatives should contact the offices of Blake Moore (R-UT) or Danny Davis (D-IL).

Facts and Figures

More information on how giving increased while the temporary deduction was in effect, and dropped when it expired, is available here.

Further

We urge Senators and Representatives to oppose any efforts to tax mission-related earned or investment income, or to reduce the deductibility of gifts to museum collections.

Supporting Letters and Testimony

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