Recently, the Senate Finance Committee released its reconciliation text that, unfortunately, contains language that disincentivizes charitable giving by creating new restrictions on individual and corporate donors. By diverting scarce resources away from nonprofits — like land trusts — and their missions, the bill will harm those who rely on essential services provided by nonprofits in their community. The Land Trust Alliance (LTA) is encouraging land trusts to use their voice to help ensure these provisions are removed.
LTA has provided below sample email and phone templates for you to use. You can find contact information for your congressional delegation here. Send your correspondence to the tax staffer, chief of staff and legislative director if one is listed; otherwise, feel free to contact any staff listed or reach out directly to the member of Congress.
EMAIL TEMPLATE
Subject line: Protect the critical work of nonprofits in [STATE]
Dear [INSERT STAFFERS FIRST NAME],
As a constituent of [SENATOR/REPRESENTATIVE LAST NAME] and [a STAFF MEMBER/SUPPORTER/BOARD MEMBER of the XXXXX LAND TRUST], I’m writing to express my unwavering support for nonprofits. These organizations, which operate throughout [DISTRICT #/STATE], deliver essential services and support to our community. From addressing local needs to fostering volunteerism to permanently conserving land, nonprofits, including land trusts, provide invaluable resources to our communities every day. Unfortunately, they are now also under considerable threat.
As the tax package moves forward, I urge you to remove harmful provisions that undermine the work of nonprofits — such as land trusts’ ability to work with private landowners to achieve their conservation goals for their land — and instead bolster support for these vital institutions.
Oppose limits on charitable donations by individuals or corporations. As currently written, Section 70111 significantly decreases the value of the charitable deduction for high-income taxpayers by capping itemized deductions; Section 70425 sets a new 0.5% floor for the itemized charitable deduction; and Section 70426 discourages corporate giving by creating a 1% floor for charitable contributions by corporations. These provisions will discourage charitable donations made by corporations and individuals, ultimately leaving nonprofit organizations with fewer resources to serve their community.
Support and expand tax incentives for charitable giving. The tax bill includes a provision to create a non-itemizer tax incentive for charitable donations to nonprofit organizations. Congress should fully expand this provision, as proposed in the bipartisan Charitable Act, introduced by Sen. Lankford, R-Okla.; Sen. Coons, D-Del.; Rep. Moore, R-Utah; and Rep. Pappas, D-N.H.
I urge [SENATOR/REPRESENTATIVE LAST NAME] to safeguard the nonprofit sector and ensure that the people of [DISTRICT OR STATE] continue to thrive and that the most vulnerable among us receive the support they need.
Thank you.
PHONE TEMPLATE
Opening
- I’m a constituent of [SENATOR/REPRESENTATIVE LAST NAME and [a STAFF MEMBER/SUPPORTER/BOARD MEMBER of the XXXXX LAND TRUST] and am calling today to express my unwavering support for nonprofits, such as land trusts.
- These organizations, which operate throughout [DISTRICT #/STATE], deliver essential services and support to our community.
- They address local needs.
- They foster volunteerism.
- And in the case of land trust nonprofits, they help permanently conserve private lands.
- Unfortunately, nonprofits are now under considerable threat.
- As the tax package moves forward, I urge you to remove harmful provisions that undermine the work of nonprofits and instead bolster support for these vital institutions.
Oppose limits on charitable donations by individuals or corporations
- Section 70111 significantly decreases the value of the charitable deduction for high-income taxpayers by capping itemized deductions.
- Section 70425 sets a new 0.5% floor for the itemized charitable deduction.
- Section 70426 discourages corporate giving by creating a 1% floor for charitable contributions by corporations.
- As a committed [FILL IN RELATIONSHIP TO LAND TRUST] of [FILL IN THE NAME OF LAND TRUST] based in [CITY], I fear that if these provisions are enacted, we will see reductions in giving and the people who rely on services provided by nonprofits will be harmed the most.
Support and expand tax incentives for charitable giving
- I would also like to urge [SENATOR/REPRESENTATIVE LAST NAME] to ensure a provision to create a non-itemizer deduction remains in the bill and expand it to further incentivize charitable giving.
- Currently, the tax bill would provide up to $1,000 for individuals and $2,000 for married couples who make charitable donations, regardless of whether the tax filers claim an itemized deduction. The House version of the bill had incentives of $150 for individuals and $300 for married couples.
- Congress should fully expand this provision, as proposed in the bipartisan Charitable Act, introduced by Sen. Lankford, R-Okla.; Sen. Coons, D-Del.; Rep. Moore, R-Utah; and Rep. Pappas, D-N.H.
The ask
- In conclusion, I urge [SENATOR/REPRESENTATIVE LAST NAME] to strongly oppose Sections 70111, 70425 and 70426, and support and expand tax incentives for charitable giving.
- Safeguard the nonprofit sector and ensure that the people of [DISTRICT OR STATE] continue to thrive and that the most vulnerable among us receive the support they need.
- Thank you.