Posted on Jul 01 2025
WASHINGTON, D.C. - The Charitable Giving Coalition (CGC)—an alliance of more than 175 nonprofit and faith based organizations-issued a statement on the Senate's restoration and expansion of a key incentive to give every American taxpayer who does not itemize: a permanent, above the line charitable deduction.
“Making the charitable deduction permanent is a meaningful step toward expanding generosity in every community,” said Brian Flahaven, Chair of the Charitable Giving Coalition. “When this incentive was temporarily available through the CARES Act, it inspired millions of new donors and helped sustain charitable work during a critical time. Making it permanent—and expanding it—will help ensure that every taxpayer has a pathway to support the causes they care about and is expected to increase charitable participation and support among grassroots donors dramatically.”
Included in the reconciliation tax package now headed back to the House, the provision would allow individuals to deduct up to $1,000 and married couples up to $2,000 of their charitable gifts each year, regardless of whether they itemize their returns. A separate provision partially pays for this permanent, above-the-line charitable deduction by adding a new 0.5% adjusted gross income (AGI) floor on taxpayers who itemize for eligible charitable deductions.
The Coalition thanks its bipartisan champions of the Charitable Act (S. 317/H.R. 801) for their commitment to expanding charitable giving, including Senators James Lankford (R OK) and Chris Coons (D DE) and Representatives Blake Moore (R UT), Danny Davis (D IL), Carol Miller (R WV), and Chris Pappas (D NH).
CGC will continue working with Congress to support and further expand tax incentives for charitable giving, oppose limits on individual and corporate giving, and promote policies that encourage all Americans to give generously.