H.R.4002: Everyday Philanthropist Act

Overview

The Everyday Philanthropist Act (H.R. 4002) would allow employers to offer certain employees a tax-advantaged flexible giving account as a fringe benefit. Flexible giving accounts allow employees to set aside up to $2,700 of their annual pretax earnings to make tax-deductible charitable contributions without having to itemize tax deductions.

Talking Points

  • Since the passage of the Tax Cut and Jobs Act, the number of Americans using the itemized charitable deductions has declined dramatically; this has lead to charitable and nonprofit organizations seeing a 6% reduction in value the of contributions from individuals between 2017 and 2018.
  • Every American should have an incentive to invest in their community by engaging in charitable giving, regardless of whether they itemize their taxes. The Everyday Philanthropist Act would allow millions of Americans the opportunity to contribute to local philanthropic organizations that are strengthening their communities.

Our Stance

Support

Priority

High

Bill Number

H.R.4002

Date Introduced

July 25, 2019

Committee

House Ways and Means Committee

Bill Status

Introduced or Prefiled