November 17, 2017
    DMA Nonprofit Federation: A tale of 2 tax proposals

    Seeking 'above the line' tax deduction. Also, 2 webinars you shouldn't miss! Thinking Aloud, by Ed Dalere

    By Ed Dalere | 10/26/2017

    Reprinted from News Update, published by the DMA Nonprofit Federation

    As tax reform advances and makes its way on Capitol Hill, DMANF actively works to preserve the charitable tax deduction and enhance it by seeking an “above the line” charitable tax deduction.

    HR3988, the Universal Charitable Giving Act of 2017, sponsored by Rep. Mark Walker, R-N.C., is very short. It simply calls for an “above the line” deduction for charitable contributions for those taxpayers, who use the standard deduction, of up to one-third of the standard deduction.

    Under the Trump administration/congressional Republican tax reform proposal, which calls for a doubling of the standard deduction, the number of taxpayers who itemize (and thus can claim the charitable deduction) would decline from 32 percent of taxpayers to just 7 percent or 8 percent of taxpayers.

    Specifically, the Trump/congressional Republican tax proposal would increase the standard deduction for individuals from approximately $6,000 a year to $12,000 a year, and for couples filing jointly from approximately $12,000 a year to $24,000. Thus, if the Trump/congressional Republican proposal were enacted as is and HR3988 were attached to the legislation, those using the standard deduction (approximately 92 percent of tax payers under this scenario) could claim up to a $4,000 charitable deduction if filing as individuals, while married couples filing jointly could claim up to a $8,000 charitable deduction, one-third of the standard deduction.

    Details: Senny Boone,, or Mark Micali,


    There is still time to register for these two exciting and informative TRENDS webinars:

    Re-Imagining Your Association’s Volunteer Model: From Governance to Engagement - A webinar on recruiting and motivating a new generation of leaders, Oct. 31. In this webinar, two expert consultants on volunteer programs will guide you through the different models working best for recruiting and retaining all kinds of volunteers—including the new generation.  From a panel of your association colleagues, you’ll also discover what real-world strategies and structures are proving most effective for governing volunteer programs without causing volunteers to burn out, disengage or feel disheartened. 

    Maximizing Member Education Program Participation: Knowing exactly what to teach and how to promote it, Nov. 1. This intensive webinar will start off by helping you learn how to use the data that you already have about member behavioral profiles to zero in on education topics of highest interest to your members. Then you will be shown best practices for marketing those in-demand topics and programs to both members and member prospects in order to increase attendance at meetings, and participation in eLearning courses, training seminars, and other educational offerings.

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