Every year, Giving Tuesday offers a moment of pause – not to consume, but to contribute. It is a day that invites Americans to think intentionally about generosity, community, and what it means to support our neighbors beyond what government alone can provide. Americans’ instinct to give back remains one of our country’s greatest strengths. And it’s worth asking: What makes that instinct possible, and how do we protect it?
Charitable organizations and donors strengthen our social fabric in ways that no federal agency or appropriation could replicate. The community-based problem solving driven by private philanthropy is only viable when the sector is strong and independent.
For more than a century, our tax code has recognized the essential role that charitable giving plays in strengthening civil society. The charitable deduction and tax-exemption are commitments from the government to empower private citizens to improve their communities, respond to crises, and build institutions that reflect all types of needs and values. These policy choices make our culture of giving not only possible, but enduring.
On Giving Tuesday, these values come into focus. It is a reminder that Americans don’t wait for direction to help their communities. They step up. They see a need, they act, and in doing so they help keep our democracy resilient. That is the story we tell every day on Capitol Hill: that America’s generosity is not accidental. It is encouraged, protected, and amplified by good public policy.
Tax incentives for charitable giving ensure people at all income levels can participate in shaping the future of their communities. Preserving and strengthening these incentives – from the charitable deduction to the tax-exemption of nonprofit organizations – helps sustain the independent nonprofit sector that millions of Americans rely on.
When policymakers fully understand how generosity fuels civil society, and how tax policy supports that generosity, they are better equipped to craft legislation that keeps our communities strong.
As conversations about the future of nonprofit tax policy continue, Giving Tuesday is a powerful reminder that supporting philanthropy is supporting American values. Our nation is made stronger when individuals choose to give, when communities take care of one another, and when public policy reinforces, rather than restricts, that uniquely American commitment.