GG+A Tax Reform Central

• Election Results May Give Charities a Shot at Tax-Law Changes (Chronicle of Philanthropy 11.07.18 subscription required)
• Anti-Tax Fervor Closed Their Libraries. Now Residents Are Trying to Go It Alone. (The New York Times 10.17.18)
• Smart Strategies for Giving to Charity (Kiplinger 09.26.18)
• The Tax Benefits of Donating to Charity (Consumer Reports 09.25.18)
• How the New Tax Cuts and Jobs Act Impact the Art World (Hyperallergic 09.24.2018)
• Charitable Giving: How To Save Tax Deductions Despite New Law (Forbes 09.23.18)
• Nonprofits Fear Impact of Trump Administration Plan to Cut Capital-Gains Tax (Chronicle of Philanthropy 08.02.18 subscription required)
• How To Minimize Taxes Under The Trump Tax Law Using Donor-Advised Funds (Forbes 08.31.18)
• How the new tax law could impact donors’ philanthropic strategies (Smart Business 08.27.18)
• This popular form of charity might just be a tax shelter for the 1% (Fast Company 07.27.18)
• ‘Anxiety and frustration.’ KY Charities struggle as new tax hits fundraising events. (Lexington Herald 07.24.18)
• University Chiefs Take a Hit from Tax Bill (Crain’s 07.16.18)
• Big coaches’ salaries could now mean big tax payments for schools like Kentucky, Louisville (Lexington Herald 07.05.18)
• $16.3 Billion Drop in Giving Predicted This Year Due to Tax Cut (Chronicle of Philanthropy 06.19.18 subscription required)
• Charitable Giving and the Tax Cuts and Jobs Act (American Enterprise Institute 06.18.18)
• How to give away up to $11 million and save 40 percent on taxes (CNBC 06.12.18)
• Giving Surged to $410 Billion in 2017. Will the Growth Last? (Chronicle of Philanthropy 06.12.18 subscription required)
• Blue states find ways to undercut GOP tax law (Politico 06.10.18)
• Donate to charitable funds and nab a tax break in these states — for now (CNBC 06.04.18)
• IRS Warns States on Their Workarounds to Tax Overhaul (Wall Street Journal 05.23.18 subscription required)
• How to Raise Money Under the New Tax Law (Chronicle of Philanthropy 05.23.18 subscription required)
• Foundations and Nonprofits Split Over How to Respond to Tax Changes (Chronicle of Philanthropy 05.22.18 subscription required)
• What the new tax law means for your charitable giving (CNBC 05.13.18)
• Tax law changes make qualified charitable donations from IRAs more appealing (Columbia Daily Tribune 05.11.18)
• Charitable Giving Tax Deduction Act (U.S. Congressman Chris Smith 05.11.18)
• Companies Say Tax Cut Will Boost Their Giving, but Some Experts Are Skeptical (Chronicle of Philanthropy 05.09.18 subscription required)
• A look at the tax consequences of charitable bequests (CNBC 05.14.18)
• First Look at the Tax Cuts and Jobs Act Impact on Individual Charitable Giving (The CPA Journal 05.04.18)
• This tax from Congress is a bad omen for the nonprofit world (Washington Post 04.17.18 subscription required)
• Harvard, Yale Are Among Colleges Working to Repeal Endowment Tax (Bloomberg 04.17.18)
• House Bill Would Require Charities to File Tax Forms Electronically (Chronicle of Philanthropy 04.17.18 subscription required)
• 3 Smart Ways to Give to Charity Under New Tax Law (Kiplinger 04.16.18)
• Tax law changes raise the price for college football and basketball fans (Salt Lake Tribune 04.13.18)
• New Federal Tax Law Could Dampen UConn Fundraising Hartford Courant 04.06.18
• Are Proposals to Tax Credit Unions a New Nonprofit Policy Front? (Nonprofit Quarterly 04.11.18)
• Nonprofit leaders look to continue work with lawmakers to strengthen charitable giving (The Hill 03.28.18)
• New Tax Law Could Cut Giving to Colleges (Wall Street Journal 03.23.18)
• Tax Bill Changes Landscape for Potential Harvard Donors Harvard Crimson 03.23.18
• Independent Sector CEO on Plans to Advocate in Congress on Taxes and Nonprofit Politicking (Chronicle of Philanthropy 03.21.18)
• Foundations Fan Out on Capitol Hill to Press Their Case on Taxes and Other Worries (Chronicle of Philanthropy 03.15.18)
• Why Estate-Tax Changes Won’t Diminish Clients’ Philanthropy (Wall Street Journal 03.12.18)
• How To Get Around The New Tax Law’s Barriers To Charity (Forbes 03.12.18)
• A Tax on Endowments Became Law. But Congressmen and Colleges Are Still Fighting It. (Chronicle of Higher Education 03.08.18)
• Taxing college endowments will make higher education less affordable (Boston Globe 03.02.18)
• Tax Law May Hit Human Services Especially Hard, Research Suggests (Chronicle of Philanthropy 03.07.18)
• College Endowments Opt for Alternative, and Less Lucrative, Route (The New York Times 02.22.18)
• Early Intel on Impact of the Tax Law (M+R 02.28.18)
• Trump’s tax code could hurt donations to lucrative college sports programs (MarketWatch 02.09.18)
• Charities Have Plenty of Opportunity to Advance Giving Despite Tax Law Losses (Chronicle of Philanthropy 02.08.18 subscription required)
• In Demand: Nonprofits Seek Advice Amid ‘Brutal’ Market Reforms (Financial Advisor 02.08.18)
• About 16% of Nonprofit Hospital Orgs Face New Excise Tax on Exec Pay (Media Health Leaders 02.07.18)
• Did the Tax Overhaul Create a Spike in Donor-Advised Funds? Well, It’s Complicated… (Nonprofit Quarterly 02.07.18)
• Tax bill sows confusion for nonprofit hospitals (Healthcare Dive 02.07.18)
• Taxing This High Earner but Not That One: Hospital Nonprofits Wrestle With New Rules (Wall Street Journal 12.06.18)
• Opinion: As States Seek Charitable Ways to Skirt Federal Tax Law, Philanthropy Must Watch Out (Chronicle of Philanthropy 02.06.18 – subscription required)
• Charity Funds Take Off as Tax Law Reshapes Giving (Wall Street Journal 02.01.18)
• What’s In the New Tax Bill: Summary of Provisions (Association of Fundraising Professionals, 02.01.18)
• The College Athletic Seating Deduction is Out. Here’s What We Know (So Far) (CASE, 1.26.18)
• Tax Reform: Implications to Nonprofit Fundraising -PDF (PNC, 01.25.18)
• GOP actions may make graduate school too costly for many (CNBC, 1.25.18)
• 4 Important Things in the New Tax Law You May Have Missed (The Chronicle of Philanthropy, 01.25.18 – subscription required)
• Tax Overhaul to Make 2018 a Painful Year for Colleges (Bloomberg, 01.09.18)
• Baylor Athletic Director Discusses How Tax Law Affects College Sports (NPR, 01.05.18)
• Ramp up your tax savings in 2018 with this strategy (CNBC, 01.05.18)
• Summary and Analysis of the Final Tax Reform Legislation Council on Foundations (01.02.18)
• Tips for Giving After the Tax Bill Association of Fundraising Professionals
• Nonprofits Must Move Swiftly to Fight for Sound Public Policies (The Chronicle of Philanthropy, 01.03.18 – subscription required)
• The Impact of the Tax Cuts and Jobs Act on Nonprofit Salaries (Nonprofit Quarterly, 01.03.18)

• Charity gets a jolt from tax law—but due to drop next year (CNBC, 12.28.17)
• Charities fear tax bill could turn philanthropy into a pursuit only for the rich (The Washington Post, 12.23.17)
• The Peril of Taxing Elite Higher Education (The New York Times, 12.22.17)
• Nonprofits Regroup for Budget Fights Ahead After Stinging Loss on Tax Bill (Chronicle of Philanthropy, 12.20.17)
• Federal Tax Reform (National Council of Nonprofits, 12.20.17)
• House Passes Tax Bill Hurting Nonprofit Coffers (NonProfit Times, 12.19.17)
• What’s in the New Tax Bill Concerning Higher Education (Duke Today, 12.19.17)
• Upper-Income Taxpayers Can Benefit From The Standard Deduction: What You Need To Do Now (Forbes, 12.18.17)
• What Nonprofits Can Expect in the GOP Tax Bill (Nonprofit Quarterly, 12.18.17)
• Here’s what the GOP’s proposal to overhaul the tax code means for schools, students and parents (The Washington Post, 12.16.17)
• Tax Bill Will Not Alter Nonprofit Nonpoliticking Rule (The Chronicle of Philanthropy, 12.15.17)
• In New GOP Tax Plan, College Students and Borrowers Escape the Worst (Yahoo Finance, 12.15.17)
• Final Tax Bill Would Spare Some Higher-Ed Worries, but Could Lead to State Budget Cuts (The Chronicle of Higher Education, 12.15.17 – subscription required)
• Moody’s: Tax-Free Bond Elimination Would Hurt Private Colleges (Inside Higher Ed, 12.14.17)
• Tax Code Change Could Free Churches, Charities to Become Political Players (Wall Street Journal, 12.11.17 -subscription required)
• These education tax breaks are at risk (CNN Money, 12.08.17)
• Senate Passes Tax Bill; Final Legislation’s Impact on Higher Education Could Still Be Substantial (American Council on Education, 12.04.17)
• Tax Reform Measure Passes Senate without Repeal of Johnson Amendment Attached (Nonprofit Quarterly, 12.04.17)
• 4 Ways the Republican Tax Plan Could Affect Teachers, Students and Schools (TIME, 12.04.17)
• Final Senate Bill Provides Little For Nonprofits (The Nonprofit Times, 12.04.17)
• Tax Bills Could Expand Private School Benefits and Hurt Public Education (The New York Times, 12.04.17)
• Senate Passes Tax Bill With Major Implications for Higher Ed (Inside Higher Ed, 12.02.17)
• Senate Twist on New Endowment Tax Could Spare Some U.S. Schools (Bloomberg, 12.02.17)
• 4 winners and 3 losers in the Senate tax bill (Vox, 12.02.17)
• Senate Republicans Pass Sweeping Tax Bill (New York Times, 12.02.17)
• After a high-drama vote, here’s what the Senate tax bill means for schools, parents and students (The Washington Post, 12.02.17)
• House and Senate Now Seek to Reconcile Tax Plan Many Charities Oppose (Chronicle of Philanthropy, 12.02.17)
• Passage of Senate Tax-Reform Bill Leaves Colleges Scrambling (Chronicle of Philanthropy, 12.01.17)
• House Passes GOP Tax Plan (Inside Higher Ed, 11.17.17)
• House Tax Bill Contains a Basket of Unwelcome Nonprofit Provisions (Nonprofit Quarterly, 11.17.17)
• House Passes Tax Bill: What’s Next, and What You Should Do (Nonprofit Quarterly, 11.17.17)
• House Signs Off On Tax Bill That Hurts Charities (The Nonprofit Times, 11.16.17)
• What is in the New Senate Tax Bill for Nonprofits and What To Do About It (Nonprofit Quarterly, 11.13.17)
• Tax Proposals Could Cause Billions in Losses to Charities (NBC Nightly News, 11.11.17)
• Senate’s Tax Bill Provisions Could Hurt Charities, Nonprofits Say (The Chronicle of Philanthropy, 11.10.17 – subscription required)
• Tax Cut and Jobs Act of 2017: Summary of Provisions Affecting Educational Advancement (CASE, 11.09.17 – subscription required)
• Proposed Tax Reform Bill Impacts Philanthropy and Tax-Exempt Organizations (Lexology, 11.07.17)
• Charities Gear Up to Influence Senate Tax Vote This Week (The Chronicle of Philanthropy, 11.27.17 – subscription required)
• The Republican War on College (The Atlantic, 11.20.17)
• Tax bill reflects rift between many Republicans and higher education (The Washington Post, 11.19.17 – subscription required)
• Tax Reform and Nonprofits: The Devil’s in the Details (Lexology, 11.10.17)
• How the Tax Bills Would Hit Higher Ed (Inside Higher Ed, 11.30.17)
• The Reverse GI Bill: Republican tax reform will gut decades of work to make college affordable. (U.S. News, 11.30.17)
• Trump and House tax plans have one thing in common: They likely hit nonprofits hard (CNBC, 11.29.17)
• Nonprofit Advocates Make Last-Ditch Push on Senate Tax Bill (The Chronicle of Philanthropy, 11.28.17 – subscription required)

• Use this charitable contribution to receive immediate tax benefits (CNBC 10.02.18)
• Charitable Gift Bunching Under the New Tax Law (Wealth Management 7.30.18)
• Wealthy Americans Say New Tax Policy Won’t Deter Giving: Advisors Disagree (Barron’s 07.19.18)
• Charitable Donations Are Tough To Get Under The New Tax Law. Here’s The Work-Around (Forbes 7.10.18)
• Tax Reform, Charitable Giving & Your Nonprofit. What’s About to Happen? (Inside Charity, 1.26.18)
• Charitable giving to take a hit from the tax law (CBS News 12.28.17)
• The GOP tax reform will devastate charitable giving (Los Angeles Times 12.27.17)
• How to Write Off Donations Under the New Tax Plan: Consider ‘Bunching’ (The New York Times 12.20.17}
• How Fundraisers Should Talk to Donors About the Tax Overhaul: Advice From the Experts (Chronicle of Philanthropy 12.20.17 – subscription required)
• Tax Changes Impact Philanthropy, Revenue Generation (The Nonprofit TImes 12.19.17)
• Tax Cuts and Jobs Act, H.R. 1 Nonprofit Analysis of the Final Tax Bill Proposal (PDF file – National Council of Nonprofits, 12.17.17)
• Boost your charitable giving this year, in case the GOP tax bill becomes law (CNBC, 11.28.17)
• Charitable Deduction (CASE, 11.17.17 – subscription required)
• Talking Points on Charitable Giving and Tax Reform (PDF) (CASE, 11.17.17)
• Tax Legislation Advances as Nonprofits Send Message About Harm to Giving (The Chronicle of Philanthropy, 11.16.17 – subscription required)
• Why charitable giving could slow under proposed tax changes (CNN Money, 11.16.17)

• University of Chicago and Northwestern may avoid new endowment tax–for now (Chicago Tribune 09.28.18 subscription required)
• States Spark Endowment Gifts With Special Tax Incentives (Chronicle of Philanthropy 07.23.18 subscription required)
• Colleges Get Tax Reprieve in Push to Value Endowment Assets (Bloomberg 06.08.18)
• Endowment Managers Stand Pat Despite Market Worries, Survey Says (Chronicle of Philanthropy 05.29.18 subscription required)
• Facing First Tax on Endowments, Colleges May Be Set to Dodge It (Bloomberg 05.17.18)
• Endowment Tax Fight Not Over Yet (Inside Higher Ed 04.23.18)
• Harvard, Yale Would Get Relief in Bipartisan Endowment Proposal (Bloomberg 03.08.18)
• Endowments Rebound, but Is It Enough? (Inside Higher Ed, 1.25.18)
• Endowment Returns Rebound After a Dismal 2016, but the Long-Term Outlook Is Cloudy (The Chronicle of Higher Education, 01.25.18)
• From financial aid to health care: what the endowment tax means for Penn (The Daily Pennsylvanian, 01.19.18)
• The College Endowment Tax Is a Bad Proposal (The Wall Street Journal, 01.18.18)
• Estimating the Endowment Tax’s Future (Inside Higher Ed, 01.04.18)
• Eluding the Endowment Tax (Inside Higher Ed, 01.02.18)
• A Small College With a Big Endowment Gets Snared in Tax Bill (The Chronicle of Higher Education, 12.19.17)
• Final GOP Deal Would Tax Large Endowments (Inside Higher Ed, 12.18.17)
• Extend the Exemption for the Endowment Tax (Inside Higher Ed, 12.07.2017)
• Republican Tax Bill is Good for Students – If they Die (Newsweek, 12.05.17)
• The Brief Life and Undignified Death of the ‘Hillsdale Carve-Out’ (The Chronicle of Higher Education, 12.04.17)
• Taxing college endowments will hurt red-state kids more than coastal elites (The Washington Post, 11.28.17)
• Elite colleges with fat endowments are on the defensive as the GOP drags them into a D.C. tax fight (Boston Globe, 11.15.17)
• College endowments, hearings and the tax bill (The Washington Post, 11.15.17)
• Senate Bill Would Impose Endowment Tax but Keep Tuition Waivers Tax-Free (The Chronicle of Higher Education, 11.10.17)
• House GOP trims total of colleges targeted for new endowment tax (The Washington Post, 11.07.17)
• Off the Pedestal (Inside Higher Ed, 11.06.17)
• Swelling College Endowments Tempt Lawmakers Looking for Tax Dollars (The New York Times, 11.04.17)
• If House Republicans Get Their Way, These Colleges Would See Their Endowments Taxed (The Chronicle of Higher Education, 11.02.17)
• House GOP Bill Would Tax University Endowment Income at 1.4%, Source Says (Bloomberg, 11.02.17)

While the tax reform bill initially included taxing graduate students’ tuition waivers, the final version of the bill abandoned this provision.

• GOP actions may make graduate school too costly for many (CNBC, 1.25.18)
• Graduate Students Escaped Tax Increases, but They Still Feel a Target on Their Backs (New York Times, 12.19.17)
• Apparent Relief for Grad Students (Inside Higher Ed, 12.14.17)
• Graduate students to protest proposal to tax tuition waivers (The Washington Post, 12.04.17)
• ‘Hell Hath No Fury Like Hungry Grad Students.’ Protests Against GOP Tax Bill Hit 40 Universities (Time, 11.29.17)
• Graduate students nationwide protest House tax bill, saying it could cost them thousands (Los Angeles Times, 11.29.17)
• If the GOP gets its way on taxes, the party could doom post-graduate education in the U.S. (Los Angeles Times, 11.27.17)
• Here’s how the House GOP tax plan could affect students, parents and universities (CNBC, 11.17.17)
• The House Just Voted to Bankrupt Graduate Students (The New York Times, 11.16.17)
• House GOP tax plan would increase taxes for graduate students by roughly 400 percent (CNBC, 11.16.17)
• Here’s How The New Tax Plan Could Hurt Graduate Students (NPR, 11.14.17)
• Grad Students Would Be Hit By Massive Tax Hike Under House GOP Plan (NPR, 11.14.17)
• How the GOP Tax Plan Could Hurt Graduate Students — and American Research (The Chronicle of Higher Education, 11.07.17)

• Repealing The Estate Tax Could Allow Heirs Of The Very Wealthy To Avoid Tax On Capital Gains (Tax Policy Center – Urban Institute and Brookings Institution, 11.16.17)
• Repealing the Estate Tax Would Plunge Charitable Giving (Center for American Progress, 11.15.17)
• Trump GOP Tax Reform Framework calls for Estate Tax Repeal (Forbes, 09.27.17)