Congress has a rare opportunity to support working-class Americans, strengthen frontline nonprofits, and restore a proven incentive for charitable giving. We are grateful for the inclusion of a charitable deduction for non-itemizers in H.R. 1 (Section 110112)—a critical first step. But more is needed. The Charitable Act (S. 317 / H.R. 801) builds on a Trump-era success story. First established in the CARES Act, this deduction generated $74 billion in additional giving from non-itemizing taxpayers—especially those earning $30K–$100K—who are the backbone of our communities. Today, nonprofits are facing a steep decline in small-dollar donors while continuing to deliver essential services: food, housing, health care, support for veterans, and aid during disasters. The Charitable Act is bipartisan, targeted, and urgently needed. It is a commonsense solution that allows everyday Americans to support veterans, faith-based organizations, scientific research, and vital local services. We urge Congress to include the full Charitable Act in the final budget reconciliation bill and make the deduction for non-itemizers permanent.

Congress has an opportunity to strengthen communities, empower working-class Americans, and reverse the troubling decline in charitable giving. H.R. 1 includes a critical provision to restore the charitable deduction for non-itemizers—a powerful step toward expanding generosity across all income levels. But this momentum must be carried forward. We urge you to include the bipartisan Charitable Act in the final budget reconciliation bill. • The Charitable Act helps working-class Americans—especially those making $30K–$100K—who are the backbone of our communities and were disproportionately impacted when charitable incentives were removed in 2017. • It’s a Trump-era tax policy success story. The original above-the-line charitable deduction, enacted under the CARES Act, led to a $74 billion increase in giving from middle-income Americans. The Charitable Act builds on this proven, bipartisan success. • Nonprofits are struggling. Small-dollar donors have declined by over 20% since 2020, weakening the frontline organizations delivering food, housing, mental health care, support for veterans, and emergency aid. Restoring this deduction is a commonsense way to stabilize critical services. • It’s bipartisan. The Charitable Act is cosponsored by Republicans and Democrats in both chambers—a rare chance to unify Congress behind a policy that uplifts working families and strengthens local communities. Let’s ensure this proven, popular, and urgently needed incentive becomes law. Include the Charitable Act in the final budget reconciliation package.