On November 2, 2017, the House of Representatives introduced their comprehensive tax reform bill, known as the Tax Cuts and Jobs Act (H.R. 1). This is a summary of the bill including a breakdown of each individual proposal within the package that would affect the charitable sector.
Policy Issues: Charitable Deduction, Charitable Giving, Donor-advised Funds, Estate Tax, Federal Budget & Fiscal Policy, Lobbying & Political Activity, Nonprofit Operations, Political Activity Rules, Private Foundation Excise Tax, Tax & Fiscal Policy, UBIT, Volunteer Mileage Reimbursement
Resource Types: Fact Sheet