Universal Charitable Deduction

• PURPOSE: Expansion and extension of the universal charitable deduction, which supports the social impact sector’s workforce (see H.R. 1704 / S. 618 from the 117th Congress)
• SUPPORTED BY: Forefront, Charitable Giving Coalition, National Council of Nonprofits, United Philanthropy Forum
• IMPACT: Restoration of the universal charitable or non-itemizer deduction is a key policy priority for nonprofit member organizations nationwide. This bill incentivizes all taxpayers to give to charity, regardless of their income or whether they itemize. The bipartisan CARES Act and its extension in 2020 included a universal $300/$600 deduction for charitable contributions for single/married filers, which data show led to an increase in both donations and donors in 2020. This bipartisan legislation would raise that $300/$600 cap, which expired 12/31/21, on the nonitemizer charitable deduction to to one-third of the standard deduction (roughly $4,000 for individuals and $8,000 for couples).
• Download a Fact Sheet about the bill
• Download a Fact Sheet about the impact of federal tax policy on giving
• Read NCN’s recent letter
• Read resources from the Charitable Giving Coalition here and here

Workforce Development Through Post-Graduation Scholarships

• PURPOSE: Defines post-graduation scholarship grants as a charitable activity and excludes post-graduation scholarship grants from an individual’s taxable income; ensures that this program is benefiting those communities most in need. (See H.R. 4095/S. 2191 from the 117th Congress)
• SUPPORTED BY: Forefront, Council on Foundations, Alliance of Illinois Community Foundations
• IMPACT: Would help bolster our sector’s workforce and build upon the work done at the state level through the adoption of HR26 in 2021
• Download Fact Sheet

Volunteer Mileage Rate

• PURPOSE: To equalize the charitable mileage rate with the business travel rate. (See H.R. 7432/S.4291 from the 117th Congress)
• SUPPORTED BY: Independent Sector, National Association of Towns and Townships, National Council of Nonprofits, plus this initial list of organizations (this is expected to grow)
• IMPACT: Would raise the volunteer mileage rate (fixed in statute at 14 cents/mile) to the standard business rate (currently 58.5 cents/mile) for volunteers who drive their vehicles on behalf of charitable nonprofits to transport property or individuals. See news release from sponsor.
• Download Fact Sheet

Nonprofit Sector Strength and Partnership Act

• PURPOSE: Ensure the nonprofit business community has a permanent seat at the table at the federal level (See H.R. 7587 from the 117th Congress)
• SUPPORTED BY: Forefront, Independent Sector (IS), National Council of Nonprofits, United Philanthropy Forum
• IMPACT: A multifaceted set of policy proposals to strengthen public-private collaboration, data sharing, and civic engagement, in addition to a related executive order. Will establish a White House office on nonprofits, create an interagency council, and establish an advisory board made up of diverse nonprofit sector leaders to ensure decision-makers understand the priorities of nonprofits. Includes policies that strengthen equal access to nonprofit workforce data, streamlined fundraising registration across state lines, improved federal contracting processes, and other related provisions. See a section-by-section Summary.
• EQUITY NOTE: Throughout, the bill requires special attention to underserved and marginalized communities; analysis of how recommendations would impact racial and ethnic disparities; racial, gender, ethnic, and geographic inclusion in processes; and the use of disaggregated data.
• Download Fact Sheet
• See letter of support
• Sign onto the letter of support

Federal Budget

Forefront advocates for federal investment in the social impact sector through the Congressional budget process. This includes appropriations and tax policy. More information will appear here when important federal budget items arise.

• Use of ARPA funds databases: Results 4 America, the National Council of State Legislatures’ ARPA FRF Allocation Dashboard, Center on Budget Policy and Priorities’ Fiscal Recovery Fund (FRF) Spending by State, Chicago Community Trust’s Federal Recovery Funds Dashboard, Pandemic Response Accountability Committee, State and Local Fiscal Recovery Fund.
• Inflation Reduction Act resources: The text of the Inflation Reduction Act can be found in S. Amendment 5194 to H.R. 5376 from the 117th Congress. The Inflation Reduction Act by the Numbers provides a snapshot into the impact of the legislation.

Voting Rights

Forefront joins its national partners in supporting legislation that expands and protects the right to vote and the protections for democratic elections in our country. We envision a society in which all people have representation, and we believe that a healthy social impact sector is fundamental to a healthy democracy. We support civic engagement, voting rights, open elections, accountable and ethical government, a full Census count, greater connectivity, and civil dialogue. To this end, we support the John Lewis Voting Rights Advancement Act (HR 4 and HR 5746 in the 117th Congress), and will continue to support similar legislation in the 118th Congress.

Forefront is closely monitoring the following federal proposals and may support or oppose them depending on what we learn from our national partners and local stakeholders. Please send questions and feedback to PublicPolicy@MyForefront.org.

1.     H.R. 1987 / S.740 – Work Opportunities and Resources to Keep Nonprofit Organizations Well Act (WORK NOW Act)

2.     H.R.6595 / S.1981 – Accelerating Charitable Efforts (ACE) Act

3.     S. 2086 – Resilience, Investment, Support, and Expansion (RISE) from Trauma Act

Forefront is committed to supporting full participation in the decennial Census; even now, we are thinking about the 2030 Census and encouraging other stakeholders to do the same. We continue meeting regularly with US Census Bureau staff and key partners from our statewide effort in 2020.

• Illinois funders should review the Roadmap to 2030 provided by the Leadership Conference Education Fund.
• Forefront signed onto this letter penned by the Census Project to the House and Senate Appropriation Committees urging Congress to provide $2 billion in funding for the Census Bureau in FY23.
• Forefront joined other stakeholders across the US in recommending specific improvements to the standards for federal data on race and ethnicity.
• Forefront submitted comments to the Census Bureau’s Federal Register Notice on how to improve for 2030
• Forefront is monitoring the End Prison Gerrymandering Act (HR 6550), an important bill that would improve the Census

Many sector organizations hesitate to engage in federal advocacy, but Forefront urges sector stakeholders to use their voices within the appropriate guidelines. Stakeholders may learn more about federal rules through partner resources including:

• Bolder Advocacy’s Federal Lobbying Thresholds and Understanding the Lobbying Disclosure Act
• Bolder Advocacy’s Lobbying Flowchart
• National Council of Nonprofits’ Proof That Nonprofit Advocacy is Legal
• Staying Nonpartisan: Permissible Election Activities Checklist for Nonprofits
• United Philanthropy Forum’s What, Why, and How of Advocacy

• Forefront COVID-era Resources: CARES Act, HEROES Act, PPP loan information, Small Business Administration Loans and the state’s Small Business COVID-19 Relief Program
• Council on Foundations’ Public Policy and Advocacy efforts
• Independent Sector’s Public Policy Agenda
• Internal Revenue Service Guidance on Employee Retention Tax Credit (ERTC)
• National Council of Nonprofits’ Public Policy Agenda and report on Strengthening State and Local Economies in Partnership with Nonprofits; Pandemic and Workforce Shortage Relief for Charitable Nonprofits Letter with more than 1,500 organizations from all 50 states (including Forefront)
• United Philanthropy Forum’s Public Policy Resources, Foundations on the Hill, and Continued Commitment to Racial Equity Statement
• United States Congress