What The Bill Does

Why It Matters

What People Are Saying

Christian Medical Association

"On behalf of the 19,000 members of the Christian Medical Association and the 35,000 activists of Freedom2Care, we support and applaud the charity-strengthening goals of the Universal Charitable Giving Act. This legislation comports with the long-standing commitment of this nation to maximize the charitable generosity of its citizens. 

"The universal charitable deduction in the Universal Charitable Giving Act would ensure that all taxpayers – regardless of income level – receive the benefits and incentives of the charitable deduction. Tax incentives such as the Universal Charitable Giving Act’s charitable deduction for non-itemizers also enable people of faith to give more. 

"According to recent national polling (see www.Freedom2Care.org/polling), over three-fifths of our non-student members are "currently involved in serving poor and medically-underserved populations, either domestically or overseas." Faith-based services to the needy, such as the medical services provided by the members of the Christian Medical Association, not only help millions of vulnerable Americans but also relieve the government of the burden of providing such services. 

"Thus, the charitable contribution remains a win-win for all: Charities are able to channel more donations into direct services for the needy; the needy receive localized and personalized care; and the government saves money and can reduce the tax burden on its citizens. 

"By contrast, eliminating tax incentives translates into less money for generous Americans to give, less money for charities to use to serve, and reduced services for the needy."

North Carolina Center for Nonprofits

“Nonprofits use private charitable contributions to provide essential services such as food, education, health care, spiritual development, job training, youth programs, arts and culture, child care, services for seniors, affordable housing, and assistance for victims of domestic violence. Recent studies such as the annual Giving USA survey indicate that charitable giving declined in 2018, particularly among middle-class Americans. When the NC Center for Nonprofits asked North Carolina nonprofits about giving patterns earlier this year, nearly a third said that they expect a further drop in individual giving this year.

“At a time when 56% of North Carolina nonprofits are unable to meet basic needs, any decline in charitable giving takes away from nonprofits’ ability to serve communities and increases the number of North Carolinians relying on government services. This costs taxpayers money and diverts public funds from other pressing needs.

“By encouraging all Americans to give more generously to support the work of charitable nonprofits, the Universal Charitable Giving Act would strengthen nonprofits’ capacity to provide essential services in communities across North Carolina.”

United Way Worldwide

“Congressman Walker’s legislation could reverse troubling giving trends by empowering more donors to increase their donations to their church or charity of choice. A universal (nonitemizer) deduction would allow donors to give to those in need without having to pay taxes on income they have donated. While we know Americans give for altruistic reasons, good tax policy will allow people to give more.”

Faith and Giving Coalition

"Thank you for introducing the bipartisan Universal Charitable Giving Act (UCGA). The Faith & Giving Coalition promotes charitable giving for Americans of all faiths and strongly supports legislation such as the UCGA to extend the benefit and incentive of the charitable deduction to all taxpayers. The UCGA would increase the fairness of the tax code and help ensure that Americans remain the most generous people on earth. People of faith give for many selfless reasons, especially to provide physical, emotional/relational, and spiritual care for needy and hurting individuals at home and abroad. In fact, people of faith are among the most generous givers in America. This means Americans of faith are already stretching to give as much as they can. When tax incentives are eliminated, these generous Americans have no choice but to give a little less. Tax incentives such as the Universal Charitable Giving Act’s charitable deduction for non-itemizers enable people of faith to give more."

Reliant Mission

"I applaud and fully support your efforts 100% to introduce and pass this vital legislation. Non-profits like Reliant Mission and others rely solely on the generosity of millions of Americans. That generosity is often further fueled by the favorable tax treatment that these tax-deductible donations to Reliant Mission receive. What is very attractive about the UCGA is that all American taxpayers would receive the benefits and accompanying incentives of the universal charitable deduction in the Universal Charitable Giving Act, without regard to the income level of the taxpayer. Taking away the tax incentive often leaves these average Americans (who now can't itemize) with no choice but to give less. This is bourn out by the statistic of the number of itemizers who gave fell by only 5 percentage points, the number of non­itemizers who gave to charities fell by 11%! 
I strongly encourage you to boldly reintroduce the UCGA legislation on "Giving Tuesday - 2019" and to stand up for all non-profits (both religious and non-religious) who rely on giving to sustain their missions and causes. America and the world are better off for it."

Samaritan's Purse 

"We are excited about the potential boost to giving for those most in need through the Universal Charitable Giving Act. Our nation has historically been one of the best at promoting and supporting giving through our public policy and in culture.  The UCGA is a great step forward and gives all income earners incentive to give and take part in civil society. One of the incredible, yet little discussed benefits of the UCGA, is that it allows all citizens to vote with their money for what they deem is our nation’s most important needs.  Encouraging this participation and rewarding it, is great policy. The UCGA will 1) help charitable beneficiaries 2) help charities and 3) help generous givers donate even more.  It is a win/win. Thank you for your efforts to enact this legislation for the betterment of our country."

The Ethics and Religious Liberty Commission 

"A Universal Charitable Deduction would incentivize all taxpayers, not just those in upper income brackets who itemize their deductions. Our government should welcome the generosity of all citizens–at all levels of income–who desire to help their neighbors through religious associations, educational institutions, and any organization that relieves poverty. Current legislative proposals that would allow above-the-line deductions for individuals not itemizing include Senator James Lankford’s S.2123 and Congressman Mark Walker’s H.R. 3988. "

Alliance for Charitable Reform

"We thank Congressman Walker for listening to charities and introducing this bill. It addresses our concern that the current charitable deduction would be diminished by greatly reducing the number of Americans who itemize, which will curb giving. As a solution to this concern, the charitable sector has proposed expanding the charitable deduction to all Americans. We look forward to working with Congressman Walker, his staff and other members of Congress to build on this momentum to make this legislation as robust as possible,” said Sandra Swirski, executive director of the Alliance for Charitable Reform."

Charitable Giving Coalition

"The Charitable Giving Coalition (CGC) applauds Congressman Mark Walker (R-NC-6) for standing up for America’s charitable organizations and the communities they serve. Congressman Walker’s bill expands good tax policy, providing an incentive to more Americans to invest in their communities through charitable giving. A non-itemizer deduction will become even more critical within the larger tax reform framework."

Independent Sector

"We welcome the introduction of the Universal Charitable Giving Act of 2017 (H.R. 3988), which would expand the charitable deduction to individuals who do not itemize their taxes under current law. Independent Sector will be working with the research community and peer organizations across the sector to better understand the impact of Rep. Walker’s bill on the charitable community. We look forward to working with the Congressman, his staff, and other members of the tax writing committees in both the House and the Senate to ensure that every American is incentivized to give more to charities in order to improve their communities."

American Heart Association

"We wanted to take this opportunity to thank [Rep. Walker] for introducing the Universal Charitable Giving Act, which would allow non-itemizers to deduct their charitable giving. We appreciate [Walker's] leadership in exploring efforts to incentive low and middle-income taxpayers to continue to support nonprofits in their communities." 

Council Foundations

"This proposal places the discussion about a universal charitable deduction squarely in the midst of the ongoing tax reform negotiations, and that’s good news for foundations and the nonprofit sector. We thank Rep. Mark Walker of North Carolina for taking up this issue and moving it forward."

National Council of Nonprofits

“Representative Walker’s bill takes an important step toward possibly resolving significant problem that the framework creates; he is to be commended for taking swift and decisive action in support of our communities."