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Issue: Charitable Giving


Charitable giving is the lifeblood of museums of all sizes and disciplines; it accounts for more than one-third of their operating funds. We support efforts to extend and expand incentives for charitable giving. Limitations on these incentives could have a chilling effect on the ability of museums to attract donations needed to serve their communities and protect their collections. We urge Congress to:

  • expand and make permanent the universal charitable deduction, which was established on a limited and temporary basis in the CARES Act. It allows taxpayers to deduct charitable contributions regardless of whether they itemize.
  • extend the CARES Act provision that allows individuals to deduct up to 100 percent of their Adjusted Gross Income through charitable gifts.
  • support the Legacy IRA Act (S. 243), allowing seniors to make tax-free distributions to planned giving accounts as well as to charities.
  • exclude the charitable deduction from any proposals to reduce the value of itemized deductions.
  • support the Artist-Museum Partnership Act, allowing artists to get a tax deduction when they donate their own work to museums.

Download the Tax Policy Issue Brief (PDF)

Supporting Letters and Testimony

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