Tax Policy Resources

Tax Policy Resources

We’ve gathered resources from our own experts and thought leaders, as well as leading philanthropic organizations from across the nation that will help you and your organization understand how the changes to federal tax policy are affecting our sector.

2017–2018 Tax Cuts and Jobs Act

Johnson Center for Philanthropy:
In December 2017, the Johnson Center hosted a webinar titled, “How the Tax Overhaul Could Impact Our Sector.” Our executive director, Kyle Caldwell, hosted the conversation with the CEOs of the National Council of Nonprofits, the Michigan Nonprofit Association, and the Council of Michigan Foundations.

National Council of Nonprofits:

Independent Sector:

Council on Foundations:

Center on Budget and Policy Priorities

Michigan League for Public Policy’s Tax Policy Issue Page

The George Washington Institute of Public Policy’s Counting for Dollars: 16 Largest Federal Assistance Programs (Michigan specific)

Analysis from The Chronicle of Philanthropy (Jan 2018)

“What’s in the Final Republican Tax Bill” – The New York Times (Jan 2018)

“How the new estate tax rules could reduce charitable giving by billions” – The Conversation (April 2018)

Resources on the Cost of Proposed Tax Overhaul

Indiana University’s Lilly School of Philanthropy:

Resources on the Charitable Deduction

Urban Institute’s The New Debate Over a Charitable Deduction for Nonitemizers

Charitable Giving Coalition:

Johnson Amendment
  • Community Letter in Support of Nonpartisanship, (updated 9/5/17) reflecting the signatures of nearly 200 Michigan charitable nonprofits, houses of worship, foundations, and other organizations. Nationally, more than 5,600 organizations from all 50 states signed the Community Letter.
  • Website dedicated to preserving nonprofit nonpartisanship and the Johnson Amendment

2014 Michigan Tax Credit Repeal: