Senators James Lankford (R-OK) and Chris Coons (D-DE) introduced the Charitable Act to expand and extend the expired non-itemized deduction for charitable giving. The bill would ensure Americans who donate to charities, houses of worship, religious organizations, and other nonprofits of their choice are able to deduct that donation from their federal taxes at a higher level than the previous $300 deduction. Southern Baptists affirm tax policies that incentivize charitable giving.
In Senator Lankford’s press release, he mentions ERLC President Brent Leatherwood,
“Churches, faith-based organizations, and other non-profit institutions that depend on charitable giving are the backbone of a healthy civil society, contributing to our communities and serving those in need. Southern Baptists have long understood this principle. Therefore, the ERLC fully supports Sen. Lankford’s reintroduction of the Charitable Act that would extend the Charitable Deduction to 100% of taxpayers. This legislation deserves broad support and quick passage.”
Many of the institutions undergirding our society, including churches and faith-based organizations, rely on the generosity of others to serve their neighbors and fill the gap between the government’s services and their local community’s needs. As a result, the ERLC supports the inclusion of a tax provision that would no longer require taxpayers to itemize their tax returns in order to claim the charitable tax deduction.
The press release shares more on how this bill gives power to Americans to positively impact those in need.
This provision was first included in the CARES Act, which was signed into law by President Trump. The policy resulted in 90 million tax returns utilizing the deduction, and households making between $30,000 and $100,000 saw the largest increase in charitable giving. Charitable organizations received $30 billion in increased donations as a result.
“America’s first safety net should never be the government—government is the least efficient caregiver by far. Our families, churches, and other nonprofits do incredible work to lift up those who need it most. Updating the tax law to incentivize giving empowers Americans to make an even bigger impact for the homeless, hurting, and hungry,” said Lankford.
“Delawareans have always risen to the occasion in support of our communities,” said Coons. “Last year, Americans demonstrated our generosity by donating a collective $557 billion to charities, houses of worship, and nonprofits. I am proud to reintroduce the Charitable Act with Senator Lankford to help the federal government encourage even more Americans to embrace the civic virtue of giving to those in need.”
“Churches, faith-based organizations, and other non-profit institutions that depend on charitable giving are the backbone of a healthy civil society.”
Brent Leatherwood
Churches and faith-based organizations are indispensable service providers in meeting the needs of America’s most vulnerable populations. Without faith-based organizations, millions of Americans would not receive the critical services they need to thrive and flourish.
Read the full press release from Sen. James Lankford.
Additional resources on incentivizing charitable giving
- ERLC’s policy stance to support a universal charitable giving deduction
- ERLC’s Pro-family and Pro-life Tax and Budget Reforms for 2025
- Religious liberty policy priorities for the ERLC