ECFA

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Among its suggestions for changing trajectories are a nonitemizer charitable tax deduction and further exploration of the role of faith in this space." /></head> <body>  <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-WTR73DQ7" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>   <form method="post" action="./Panel-Suggests-Strategies-To-Counter-Giving-Declines?PageName=Panel-Suggests-Strategies-To-Counter-Giving-Declines" id="form1" class="page"> <div class="aspNetHidden"> <input type="hidden" name="__EVENTTARGET" id="__EVENTTARGET" value="" /> <input type="hidden" name="__EVENTARGUMENT" id="__EVENTARGUMENT" value="" /> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" 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Counter Giving Declines</span> </div> </div> </section> <section> <script type="text/javascript"> $(function () { }); </script> <input name="ctl00$ContentPlaceHolderMain$ucAdminControl$hdnUserID" type="hidden" id="ContentPlaceHolderMain_ucAdminControl_hdnUserID" value="0" /> <input name="ctl00$ContentPlaceHolderMain$ucAdminControl$hdnWidth" type="hidden" id="ContentPlaceHolderMain_ucAdminControl_hdnWidth" /> <div class="noprint" style="position:relative;top:0px;"> </div> </section> <section class="text-left mt-4 mb-5"> <div class="container block-after-divider"> <div class="row mt-0"> <div id="ContentPlaceHolderMain_pnlContent"> <div id="ContentPlaceHolderMain_divContent" class="" style="margin-top: 15px;"> <h1> </h1> <div class="row"> <div class="col-lg-1 col-xl-1 d-none d-lg-block">   </div> <div class="col-12 col-lg-10 col-xl-10"> <div class="mx-3 mx-lg-5 panel-content-body"> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{f40504d8-bae2-42c1-a5cc-2bb790788674}{245}" paraid="432619755">A panel of leaders from across the charitable sector recently released a report exploring long-term declines in rates of nonprofit giving and volunteering in the United States. After a multi-year study, this Generosity Commission encouraged Americans to care more deeply about these declines and suggested steps to change the trajectory.</p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{50}" paraid="1899535464">“Why does giving to and volunteering with such organizations matter?” the report <a href="https://www.thegenerositycommission.org/generosity-commission-report/" rel="noreferrer noopener" target="_blank">asked</a>. “Because nonprofit organizations are, and have been for at least a century, the bedrock of American civil society, providing important services and public goods that the government and the market either have not provided or will not provide.”</p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{65}" paraid="1729852418"> </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{69}" paraid="761990410"><strong>Declines in Faith and Giving Linked</strong></p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{79}" paraid="1042905971">The Generosity Commission is an independent blue-ribbon panel launched in 2021 by The Giving Institute and Giving USA Foundation™. Its recent report identified economic and demographic shifts as some of the causes for declines in giving and volunteering, but it also zeroed in on increased social disconnectedness, tax law changes, and dissipating trust in societal institutions generally. Moreover, it recognized “the major role that changes in religious affiliation and practice have played in shaping the ways Americans give and volunteer—or more recently, have chosen not to do so.” </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{121}" paraid="1483010746">The commission also expressed wariness with trends of “top-heaviness” in giving as more and more dollars are coming from a relatively small group of wealthy donors. The report said nonprofits may find it difficult to plan their service offerings when the entrance or exit of a single donor can significantly affect their capacities. In addition, it warned that wealthier donors often give to different causes and in different ways than the general population. For example, the report suggested religious giving tends to be generally less important to this group, and conditions on gifts are more common.  </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{191}" paraid="1836478444">“Top-heavy philanthropy thus has the potential to warp civil society around the institutions (and causes) most favored by the wealthiest individuals… weakening the pluralistic foundations of civil society” the report said. </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{197}" paraid="1230956921"> </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{201}" paraid="355626246"><strong>Suggestions to Reinvigorate Giving</strong></p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{af790146-5c24-4ec0-acf1-acc42cb574f3}{211}" paraid="1522628135">Among its recommendations to help reinvigorate giving and volunteerism, the Generosity Commission suggested businesses should rally employees to these social goods, public figures in a broad range of fields should speak openly about their own service (and how they have benefited from the generosity of others), and the sector should take youth seriously in charitable efforts. In addition, <a href="https://www.ecfa.org/Content/Tax-Deal-Missing-Successful-Charitable-Giving-Incentive" rel="noreferrer noopener" target="_blank">as ECFA often has voiced in its support for the Charitable Act,</a> the panel recommended broader availability of charitable tax incentives—specifically a nonitemizer charitable deduction.  </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{7038a2c9-fb41-42d6-a12b-71c1d1eaf6c0}{5}" paraid="333704914">“It is important to stress that charitable tax incentives should be widely extended and should not be dependent on whether the donor itemizes their tax returns,” the report stated. “A universal charitable tax deduction will provide a powerful signal to the public, as it did during the pandemic, that charitable giving is an important societal value, and could help spark more Americans to give.” </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{7038a2c9-fb41-42d6-a12b-71c1d1eaf6c0}{15}" paraid="926507318">The commission also expressed the importance of further exploring “the intersection of faith and giving, within and across different communities, contexts, and traditions.” Notably, <a href="https://www.ecfa.org/Events.aspx?EventID=443" rel="noreferrer noopener" target="_blank">ECFA will be providing such an opportunity on November 19 during a webinar</a> coinciding with the release of our <a href="https://www.ecfa.org/stateofgiving/" rel="noreferrer noopener" target="_blank">15th annual State of Giving report</a>. This yearly event is an opportunity to keep a pulse on giving through findings from firm data supplied by approximately 2,000 ECFA members, as well as new survey results with insights about the financial outlook ahead for churches and ministries. </p> <p data-ccp-border-between="0px none #000000" data-ccp-border-bottom="0px none #000000" data-ccp-padding-between="0px" data-ccp-padding-bottom="0px" paraeid="{7038a2c9-fb41-42d6-a12b-71c1d1eaf6c0}{67}" paraid="1328211619">Members of ECFA know the value of individuals who selflessly give time and treasure to advance their Christ-honoring missions. We will continue to work with colleagues in the charitable sector to encourage a rejuvenated culture of generosity in the U.S.</p> </div> </div> <div class="col-lg-1 col-xl-2">   </div> </div> </div> </div> </div> <div id="ContentPlaceHolderMain_pnlDisclosureStatement" class="mt-4 mb-3"> <div class="row"> <hr /> <p style="font-style: italic"> This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. 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