Nonprofit Data Lab
@npodatalab.bsky.social
Energy Tax Credits
What changed: Direct pay stays, but many eligible energy credits were repealed.
Before: Nonprofits could receive payments for clean energy projects via tax credits.
What it means: Some green projects still qualify, but fewer than before.
What changed: Direct pay stays, but many eligible energy credits were repealed.
Before: Nonprofits could receive payments for clean energy projects via tax credits.
What it means: Some green projects still qualify, but fewer than before.
July 4, 2025 at 6:39 AM
Energy Tax Credits
What changed: Direct pay stays, but many eligible energy credits were repealed.
Before: Nonprofits could receive payments for clean energy projects via tax credits.
What it means: Some green projects still qualify, but fewer than before.
What changed: Direct pay stays, but many eligible energy credits were repealed.
Before: Nonprofits could receive payments for clean energy projects via tax credits.
What it means: Some green projects still qualify, but fewer than before.
Non-Itemizer Deduction Reinstated
What changed: Up to $1K (single) / $2K (joint) now deductible without itemizing.
Before: This expired in 2021.
What it means: Encourages small-dollar giving. Nonprofits should promote this.
What changed: Up to $1K (single) / $2K (joint) now deductible without itemizing.
Before: This expired in 2021.
What it means: Encourages small-dollar giving. Nonprofits should promote this.
July 4, 2025 at 6:39 AM
Non-Itemizer Deduction Reinstated
What changed: Up to $1K (single) / $2K (joint) now deductible without itemizing.
Before: This expired in 2021.
What it means: Encourages small-dollar giving. Nonprofits should promote this.
What changed: Up to $1K (single) / $2K (joint) now deductible without itemizing.
Before: This expired in 2021.
What it means: Encourages small-dollar giving. Nonprofits should promote this.
60% Deduction Limit Made Permanent
What changed: The 60% AGI limit on cash gifts is now permanent.
Before: It was set to expire after 2025.
What it means: A win for high-capacity donors and stable fundraising planning.
What changed: The 60% AGI limit on cash gifts is now permanent.
Before: It was set to expire after 2025.
What it means: A win for high-capacity donors and stable fundraising planning.
July 4, 2025 at 6:39 AM
60% Deduction Limit Made Permanent
What changed: The 60% AGI limit on cash gifts is now permanent.
Before: It was set to expire after 2025.
What it means: A win for high-capacity donors and stable fundraising planning.
What changed: The 60% AGI limit on cash gifts is now permanent.
Before: It was set to expire after 2025.
What it means: A win for high-capacity donors and stable fundraising planning.
Individual Charitable Giving
What changed: Only donations above 0.5% of AGI are deductible.
Before: Any gift was deductible (within the 60% AGI limit).
What it means: Itemizers making modest donations lose some tax benefit.
What changed: Only donations above 0.5% of AGI are deductible.
Before: Any gift was deductible (within the 60% AGI limit).
What it means: Itemizers making modest donations lose some tax benefit.
July 4, 2025 at 6:39 AM
Individual Charitable Giving
What changed: Only donations above 0.5% of AGI are deductible.
Before: Any gift was deductible (within the 60% AGI limit).
What it means: Itemizers making modest donations lose some tax benefit.
What changed: Only donations above 0.5% of AGI are deductible.
Before: Any gift was deductible (within the 60% AGI limit).
What it means: Itemizers making modest donations lose some tax benefit.
Corporate Charitable Giving
What changed: Corporations can deduct gifts only above 1% of taxable income.
Before: No floor; all gifts under 10% of income were deductible.
What it means: May discourage smaller or symbolic corporate donations.
What changed: Corporations can deduct gifts only above 1% of taxable income.
Before: No floor; all gifts under 10% of income were deductible.
What it means: May discourage smaller or symbolic corporate donations.
July 4, 2025 at 6:39 AM
Corporate Charitable Giving
What changed: Corporations can deduct gifts only above 1% of taxable income.
Before: No floor; all gifts under 10% of income were deductible.
What it means: May discourage smaller or symbolic corporate donations.
What changed: Corporations can deduct gifts only above 1% of taxable income.
Before: No floor; all gifts under 10% of income were deductible.
What it means: May discourage smaller or symbolic corporate donations.
Executive Compensation Tax
What changed: Now applies to any employee earning $1M+, not just the top 5.
Before: Only the five highest-paid staff triggered the 21% excise tax.
What it means: Large nonprofits must revisit executive pay policies.
What changed: Now applies to any employee earning $1M+, not just the top 5.
Before: Only the five highest-paid staff triggered the 21% excise tax.
What it means: Large nonprofits must revisit executive pay policies.
July 4, 2025 at 6:39 AM
Executive Compensation Tax
What changed: Now applies to any employee earning $1M+, not just the top 5.
Before: Only the five highest-paid staff triggered the 21% excise tax.
What it means: Large nonprofits must revisit executive pay policies.
What changed: Now applies to any employee earning $1M+, not just the top 5.
Before: Only the five highest-paid staff triggered the 21% excise tax.
What it means: Large nonprofits must revisit executive pay policies.
⚠️ Challenges:
– Stricter limits on large charitable deductions
– A new tiered excise tax on large university endowments
– Broader application of the compensation tax on salaries >$1M
These changes raise costs and reduce incentives for major donors.
– Stricter limits on large charitable deductions
– A new tiered excise tax on large university endowments
– Broader application of the compensation tax on salaries >$1M
These changes raise costs and reduce incentives for major donors.
July 4, 2025 at 6:01 AM
⚠️ Challenges:
– Stricter limits on large charitable deductions
– A new tiered excise tax on large university endowments
– Broader application of the compensation tax on salaries >$1M
These changes raise costs and reduce incentives for major donors.
– Stricter limits on large charitable deductions
– A new tiered excise tax on large university endowments
– Broader application of the compensation tax on salaries >$1M
These changes raise costs and reduce incentives for major donors.
✅ Opportunities:
– A universal charitable deduction for non-itemizers (up to $1,000/$2,000)
– A new tax credit for scholarship donations targeting low- to middle-income students
These provisions could broaden the donor base and increase small-dollar giving.
– A universal charitable deduction for non-itemizers (up to $1,000/$2,000)
– A new tax credit for scholarship donations targeting low- to middle-income students
These provisions could broaden the donor base and increase small-dollar giving.
July 4, 2025 at 6:01 AM
✅ Opportunities:
– A universal charitable deduction for non-itemizers (up to $1,000/$2,000)
– A new tax credit for scholarship donations targeting low- to middle-income students
These provisions could broaden the donor base and increase small-dollar giving.
– A universal charitable deduction for non-itemizers (up to $1,000/$2,000)
– A new tax credit for scholarship donations targeting low- to middle-income students
These provisions could broaden the donor base and increase small-dollar giving.
We’ll show you exactly where that money shows up in the data.
Follow @npodatalab.bsky.social to stay on the trail.
Follow @npodatalab.bsky.social to stay on the trail.
July 4, 2025 at 5:36 AM
We’ll show you exactly where that money shows up in the data.
Follow @npodatalab.bsky.social to stay on the trail.
Follow @npodatalab.bsky.social to stay on the trail.
The federal government is the single largest funder of U.S. higher education — powering research, public health, innovation, and financial aid.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
July 4, 2025 at 5:36 AM
The federal government is the single largest funder of U.S. higher education — powering research, public health, innovation, and financial aid.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
Yes — most U.S. universities are 501(c)(3) public charities.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.
July 4, 2025 at 5:36 AM
Yes — most U.S. universities are 501(c)(3) public charities.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.
We’ll show you exactly where that money shows up in the data.
Follow @NPOdataLab to stay on the trail.
Follow @NPOdataLab to stay on the trail.
July 4, 2025 at 5:34 AM
We’ll show you exactly where that money shows up in the data.
Follow @NPOdataLab to stay on the trail.
Follow @NPOdataLab to stay on the trail.
The federal government is the single largest funder of U.S. higher education — powering research, public health, innovation, and financial aid.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
July 4, 2025 at 5:34 AM
The federal government is the single largest funder of U.S. higher education — powering research, public health, innovation, and financial aid.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
But where’s the data?
There’s no single source — it’s scattered across audits, grants, and tax forms.
Messy, but traceable.
Yes — most U.S. universities are 501(c)(3) public charities.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.
July 4, 2025 at 5:34 AM
Yes — most U.S. universities are 501(c)(3) public charities.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.
They file IRS Form 990s just like food banks and museums.
They raise donations.
And they receive government grants — often from federal agencies like NIH, NSF, and the Department of Education.