Nonprofit Donor Motivation Under the Tax Cuts and Jobs Act Webpage uri icon

abstract

  • Since the Tax Cuts and Jobs Act passed in late 2017, many nonprofit practitioners and academics in the field have pondered whether the tax law changes will affect giving motivation by donors. It is certainly too early to tell, but many have predicted significant decreases in charitable contributions, with some projections as high as $24 billion in losses. The nonprofit sector is America‚Äôs third largest industry and such a contraction could lead to significant job losses and a loss of much-needed services.

author list (cited authors)

  • Taylor, K. A.

publication date

  • September 2018