To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities.

S.1443/H.R.2730 Credit for Caring Act S.110/H.R.2073 Medical Expense Savings Act H.R.2878 Homecare for Seniors Act H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act H.R.6800 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act H.R.5958 Senior Health Planning Account Act H.R.3644 Independence at Home Demonstration Act of 2019 Issues related to strengthening charitable giving incentives including the universal charitable deduction (S. 4032/H.R. 7324) and Legacy IRA Act (S.1327/H.R. 3832) In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.

Client expense: $350,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)

HR 1727/S 809 Complete America's Great Trails Act HR 1992, S170 Charitable Conservation Easement Program Integrity Act HR 748, S 3548 Coronavirus Aid, Relief, and Economic Security (CARES) Act HR 6379 Take Responsibility for Workers and Families Act HR 6201 Families First Coronavirus Response Act HR 6408 Save the Organizations that Serve America Act HR 266 Paycheck Protection Program and Health Care Enhancement Act S 4751, Charitable Conservation Easement Program Integrity Act.

Client expense: $15,880 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT)

H.R. 6408, Save Organizations that Serve (SOS) America Act, in support of increasing the charitable giving incentives; S. 4032/H.R. 7324, Universal Giving Pandemic Response Act , in support of strengthening charitable giving incentives to encourage individuals to help their communities during the COVID-19 pandemic; H.R. 3832, Legacy IRA Act, in support of expanding the IRA Charitable Rollover; In support of payroll tax credits for all nonprofits that purchase cleaning supplies and other PPE equipment; In support of expanding the employee retention tax credit.

Client expense: $80,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), White House Office

Charitable Giving Tax Deduction Act (H.R.651) Credit for Caring Act of 2019 (S.1443/H.R.2730) Help Charities Protect Communities Act (introduction pending) Legacy IRA Act (H.R. 3832/S.1257) Lessen Impediments from Taxes for Charities Act (LIFT for Charities Act) (S.632) Medical Expense Savings Act (S.110) Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (S 4001 and S 4209) RESTART Act (S. 3814) Save the Organizations that Support (SOS) America Act (HR 6408) To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income (H.R.1545) To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction (H.R.2073) To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities (HR 6408) To include nonprofits in the Main Street Lending Program, and add Federal Reserve to list of agencies lobbied Universal Giving Pandemic Response Act (S 4032/HR 7324) WORK NOW Act (S. 3747) Implementation of: PL 115-97, Sec. 13702 unrelated business taxable income H.R. 8595 - To nullify the effect of Executive Order 13950 relating to combating race and sex stereotyping

Client expense: $125,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

Issues related to the Presidents Budget; Issues related to taxes on tobacco products; Issues related to COVID-19 Response; H.R.4425 Quell Underage Inhaling of Toxic Substances Act of 2019; S.2463 E-Cigarette Tax Parity Act; S.2517 Tobacco Tax Equity Act of 2019; S.2550 No Tax Subsidies for E-Cigarette and Tobacco Ads Act; H.R. 6201 Families First Coronavirus Act; H.R.6704 Coronavirus Preparedness and Response Supplemental Appropriations Act 2020; H.R. CARES Act; S. 3548 CARES Act; H.R.6408 To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; H.R.6800 HEROES Act; H.R.6886 Paycheck Protection Program Flexibility Act of 2020; H.R.7010 Paycheck Protection Program Flexibility Act of 2020; H.R.7079 Clean Start: Back to Work Tax Credit Act; S.3739 POWER Act; S.3742 RELIEF for Main Street Act; S.3747 WORK NOW Act; S.3814 RESTART Act; S.3833 Paycheck Protection Program Extension Act; H.R.7481 RESTART Act; H.R.2 Moving Forward Act; H.R.7516 Clean Energy Innovation and Deployment Act of 2020; H.R.6685 POWER Act; H.R.133 Consolidated Appropriations Act, 2021; H.J.Res.110 - Extension of Continuing Appropriations Act, 2021

Client expense: $40,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Issues related to lung disease treatment, prevention and research; public health; tobacco control and air pollution; Issues related to the Affordable Care Act; Issues related to the President's Budget; Issues related to COVID-19 Response; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; HR 6408 To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; S. 1257 Legacy IRA Act; H.R. 3832- Legacy IRA Act; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021;HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021;HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021;HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; HR 6800 HEROES Act; H.R.8406 The Heroes Act; H.R.925 The Heroes Act; S.4557 COVER Act; S.4740 A bill to support public health infrastructure; Senate Labor HHS Appropriations bill; Senate Interior, Environment and Related Agencies Appropriations bill; Senate Defense Appropriations bill; Senate Transportation, Housing and Urban Development and Related Agencies Appropriations bill; Senate Agriculture, Rural Development, FDA, and Related Agencies Appropriations bill; H.R.133 Consolidated Appropriations Act, 2021; H.J.Res.110 - Extension of Continuing Appropriations Act, 2021

Client expense: $40,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

: Issues related to lung disease treatment, prevention and research; public health; Issues related asthma; COPD; influenza; lung cancer; pneumonia; tuberculosis and other lung diseases; Issues related to tobacco cessation; Issues related to the Affordable Care Act; Issues related to the Childrens Health Insurance Program; Issues related to the President's Budget; Issues related to telehealth; Issues related to changing federal poverty line calculation; Issues related to COVID-19 Response;; H.R.986 Protecting Americans with Preexisting Conditions Act of 2019 H.R.987 Strengthening Health Care and Lowering Prescription Drug Costs Act H.R.1010 To provide that the rule entitled "Short-Term, Limited Duration Insurance" shall have no force or effect. H.R.1385 SAVE Act H.R.1386 ENROLL Act of 2019 H.R.1425 State Health Care Premium Reduction Act H.R.1499 Protecting Consumer Access to Generic Drugs Act of 2019 H.R.1884 Protecting Pre-Existing Conditions and Making Health Care More Affordable Act of 2019 H.R.2508 Better Respiration through Expanding Access to Tele-Health Act;H.R.2862 VACCINES Act of 2019; H.R.3630 No Surprises Act H.R.4622 Family Asthma Act S.466 Protecting Americans with Pre-existing Conditions Act of 2019 S.946 Henrietta Lacks Enhancing Cancer Research Act of 2019 S.1125 Protect Act S.1895 Lower Health Care Costs Act S.1944 Public Health Funding Restoration Act. HR 3 Elijah E. Cummings Lower Drug Costs Now Act; H.R.4716 I CAN Act; HR 5230 Elijah E. Cummings Family Asthma Act; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; S. 1531 - Stopping the Outrageous Practice of Surprise Medical Bills Act of 2019; HR 6408 -- To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021; HR 2468 School-Based Allergies and Asthma Management Program Act; HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021; HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021; HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; H.R.5076 Protecting Seniors Through Immunization Act of 2019; H.R.6561 Improving Social Determinants of Health Act of 2020; HR 6800 HEROES Act; H.R.6935 Protecting the Health of America's Older Adults During COVID-19 and Beyond Act; HR 7286 Quit Because of COVID-19 Act; S. 4775 Delivering Immediate Relief to Americas Families, Schools and Small Businesses Act; S. 4321 The Continuing Small Business Recovery and Paycheck Protection Program Act; S. 4318 The American Workers, Families, and Employers Assistance Act; S. 4317 SAFE TO WORK Act; S. 4322 The Safely Back to School and Back to Work Act; S. 4320 Coronavirus Response Additional Supplemental Appropriations Act, 2020; ;H.R.8061 Community Immunity During COVID-19 Act of 2020;H.R.8406 The Heroes Act; H.R.925 The Heroes Act; S.4557 COVER Act; S.4740 A bill to support public health infrastructure; H.RES.957 Expressing support for the designation of May as "National Asthma and Allergy Awareness Month"; H.R.7011 Pandemic Risk Insurance Act of 2020; H.R.8261 Presumptive Benefits for War Fighters Exposed to Burn Pits and Other Toxins Act of 2020; S.4572 Presumptive Benefits for War Fighters Exposed to Burn Pits and Other Toxins Act of 2020; S.4355 Katherine's Lung Cancer Early Detection and Survival Act of 2020; H.RES.1192 Expressing support for the goals of November National Lung Cancer Awareness Month and for the early detection of lung cancer; H.R.8158 To amend title XVIII of the Social Security Act to waive budget neutrality for oxygen under the Medicare program, and for other purposes.;H.R.7481 RESTART Act; S.4737 A bill to amend the Public Health Service Act to direct the Secretary of Health and Human Services to make grants to covered health departments to increase the rate of recommended immunizations, and for other purposes; S.Res.780 A resolution designating November 2020 as "National Lung Cancer Awareness Month" and expressing support for the early detection of lung cancer; H.R.8623 SAVE for Seniors Act; S.4864 HAPI Act; H.R.8725 HAPI Act; H.R.8595 To nullify the effect of Executive Order 13950 relating to combating race and sex stereotyping; Senate Labor HHS Appropriations bill; Senate Defense Appropriations bill; Senate Transportation, Housing and Urban Development and Related Agencies Appropriations bill; Senate Agriculture, Rural Development, FDA, and Related Agencies Appropriations bill; Senate Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021H.R.133 Consolidated Appropriations Act, 2021; H.J.Res.110 - Extension of Continuing Appropriations Act, 2021

Client expense: $40,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Nonprofit access to tax credits, loans, and grants. Families First Coronavirus Response Act (H.R. 6201), CARES Act (H.R. 748), SOS America Act (H.R. 6408), HEROES Act (H.R. 6800, H.R. 925), Consolidated Appropriations Act, 2021 (H.R. 133). Streamlined forgiveness for smaller Paycheck Protection Program loans, S. 4117). Temporary increased federal cost share for organizations that self-fund unemployment insurance.

Client expense: $10,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 985, Fair Access for Safe and Timely Generics Act of 2019 (FAST Generics Act), support passage. H.R. 2035/S. 995, Lifespan Respite Care Reauthorization Act, support reauthorization H.R. 3208/ S.1755 - Real Emergency Access for Aging and Disability Inclusion for Disasters Act, support passage H.R. 2781 - Empower for Health Act of 2019, support passage H.R. 2296/S.1391 - FAIR Drug Pricing Act of 2019, support passage H.R. 3630 - No Surprises Act, support passage H.R. 1010, To provide that the rule entitled Short-Term, Limited Duration Insurance shall have no force or effect, support passage. H.R. 986, The Protecting Americans with Preexisting Conditions Act of 2019, support passage. H.R.1386, Expand Navigators Resources for Outreach, Learning, and Longevity (ENROLL) Act of 2019, support passage. H.R. 2408, the Ensuring Access to Quality Complex Rehabilitation technology Act, support passage. H.R 3 - Lower Drug Costs Now Act of 2019, support passage H.R. 19 - Lower Costs, More Cures Act of 2019, support passage H.R. 2387, the Stop The Overuse of Petitions and Get Affordable Medicines to Enter Soon (STOP GAMES) Act of 2019, support passage H.R. 6417, Protecting Cures Act of 2020, support passage H.R. 5800, Ban Surprise Billing Act, support passage H.R. 1595, Secure and Fair Enforcement Banking Act (SAFE Banking Act), support passage S. 1935, Family Coverage Act, support passage. S.1556, No Junk Plans Act, support passage. S.475, Reducing Existing Costs Associated with Pharmaceuticals for Seniors Act of 2019 (RX Cap Act), support passage S. 637, Combatting Unreasonable Rises and Excessively High Drug Prices Act (CURE High Drug Prices Act), support passage S.366, Forcing Limits on Abusive and Tumultuous Prices (FLAT Prices) Act, support passage S. 63, Preserve Access to Affordable Generics and Biosimilars Act, support passage S. 659, Biologic Patent Transparency Act, support passage S.1895 - Lower Health Care Costs Act, support passage S. 2543 - Prescription Drug Price Reduction Act of 2019 - support passage S. 1801, Low Cost Generics Act of 2019, support passage H.R. 1425 Patient Protection and Affordable Care Enhancement Act, support H.R. 6514, Worker Health Coverage Protection Act, Support H.R. 3832, S. 1257, Legacy IRA Act, Support H.R. 6408 - Save the Organizations that Serve America Act S.3544/H.R.6305 - Coronavirus Relief for Seniors and People with Disabilities Act of 2020, support S. 3815, RESTART Act, Oppose S. 3833/H.R. 7010/H.R.6886, Paycheck Protection Program Flexibility Act of 2020, Support S. 4032/H.R. 7324, Universal Giving Pandemic Response Act. Support passage H.R. 6892-Help Charities Protect Communities Act, Support - S.Amdt. 1566 to the CARES Act, Charitable Giving oAmendment Increases the $300 limit on the charitable giving deduction to one-third of the standard deduction ($4,000 for an individual filer/$8,000 for married joint filers) for the remainder of 2020. Support. H.R. 7663-Protecting Access to Post-COVID-19 Telehealth Act, support passage H.R. 6644/S. 3741 - Health Care At Home Act, support passage H.R. 7391- the Protect Telehealth Access Act, support passage S. 3998- the Enhancing Preparedness Through Telehealth Act, support passage

Client expense: $48,803 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), SENATE

Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to charitable IRA rollovers, including H.R. 3832 and S. 1257, the Legacy IRA Act. Issues related to economic relief for nonprofit organizations and charitable giving incentives included in H.R. 6408, the Saving the Organizations that Serve (SOS) America Act, H.R.3814, the Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act, S.3747, the WORK NOW Act, S.4032 and H.R.7324, the Universal Giving Pandemic Response Act, charitable giving amendment (S.Amdt. 1566) to the CARES Act, S.4001and S.4209, the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020, H.R. 7066, the Reopening America by Supporting Workers and Businesses Act of 2020, the Help Charities Protect Communities Act (introduction pending), S. 178 (legislative vehicle for the Protect Act), and HR 925, The Heroes Act. Medical expense deduction - lowering the percentage to 7.5%

Client expense: $490,000 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

- HR 6408: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities - H.R. 1260, H.R. 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S 4032 / HR 7324: Universal Giving Pandemic Response Act - H.R. 6776: JOBS Credit Act of 2020 - S. 1257/H.R. 3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.

Client expense: $20,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)

* Legislation that would create or expand a universal charitable deduction (UCD) to allow lower-income taxpayers who do not itemize their deductions to deduct their charitable contributions. Bills: Charitable Giving Tax Deduction Act (H.R.651); H.R. 1260; Universal Charitable Giving Act (H.R.5293); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R.748); H.R.6408; and Universal Giving Pandemic Response Act (H.R.7324, S.4032). * Ensuring faith-based and other nonprofit organizations are protected and supported in federal coronavirus relief, including the HEROES Act (H.R.6800, H.R.8406) and Health, Economic Assistance, Liability Protection and Schools Act (HEALS Act).

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

* Legislation that would create or expand a universal charitable deduction (UCD) to allow lower-income taxpayers who do not itemize their deductions to deduct their charitable contributions. Bills: Charitable Giving Tax Deduction Act (H.R.651); H.R. 1260; Universal Charitable Giving Act (H.R.5293); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R.748); H.R.6408; and Universal Giving Pandemic Response Act (H.R.7324, S.4032). * Ensuring faith-based and other nonprofit organizations are protected and supported in federal coronavirus relief, including the HEROES Act (H.R.6800, H.R.8406) and Health, Economic Assistance, Liability Protection and Schools Act (HEALS Act).

Client expense: Not reported · Firm income: $10,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)

S.1443/H.R.2730 Credit for Caring Act S.110/H.R.2073 Medical Expense Savings Act H.R.2878 Homecare for Seniors Act H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act H.R.6800 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act H.R.5958 Senior Health Planning Account Act H.R.3644 Independence at Home Demonstration Act of 2019 Issues related to strengthening charitable giving incentives including the universal charitable deduction (S. 4032/H.R. 7324) and Legacy IRA Act (S.1327/H.R. 3832) In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.

Client expense: $360,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)

H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act Issues related to providing low-cost loans to mid-size nonprofits which have not been able to access government funding, including (H.R.6800) Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act based on the proposed (H.R.6892) Help Charities Protect Communities Act In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.

Client expense: $360,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)

S. 3814, the RESTART Act; S. 3709, LIFE Now Act; H.R. 7011, Pandemic Risk Insurance Act of 2020; H.R. 6408, Save Organizations that Serve America Act

Client expense: $90,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable Giving Tax Deduction Act (H.R.651) Credit for Caring Act of 2019 (S.1443/H.R.2730) Help Charities Protect Communities Act (introduction pending) Legacy IRA Act (H.R. 3832/S.1257) Lessen Impediments from Taxes for Charities Act (LIFT for Charities Act) (S.632) Medical Expense Savings Act (S.110) Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (S 4001 and S 4209) RESTART Act (S. 3814) Save the Organizations that Support (SOS) America Act (HR 6408) To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income (H.R.1545) To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction (H.R.2073) To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities (HR 6408) To include nonprofits in the Main Street Lending Program, and add Federal Reserve to list of agencies lobbied Universal Giving Pandemic Response Act (S 4032/HR 7324) WORK NOW Act (S. 3747) Implementation of: PL 115-97, Sec. 13702 unrelated business taxable income

Client expense: $170,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

H.R. 6408, Save Organizations that Serve (SOS) America Act, in support of increasing the charitable giving incentives; S. 4032/H.R. 7324, Universal Giving Pandemic Response Act, in support of strengthening charitable giving incentives to encourage individuals to help their communities during the COVID-19 pandemic; S.Amdt. 1566, Charitable Giving Amendment to the CARES Act, in support of increases to the charitable giving deduction for the remainder of 2020; In support of payroll tax credits for all nonprofits that purchase cleaning supplies and other PPE equipment; In support of expanding the employee retention tax credit.

Client expense: $70,000 · Firm income: Not reported

Government targets: Equal Employment Opportunity Commission (EEOC), HOUSE OF REPRESENTATIVES, SENATE

Issues related to the President's Budget; Issues related to taxes on tobacco products; Issues related to COVID-19 Response; H.R.4425 Quell Underage Inhaling of Toxic Substances Act of 2019 S.2463 E-Cigarette Tax Parity Act S.2517 Tobacco Tax Equity Act of 2019 S.2550 No Tax Subsidies for E-Cigarette and Tobacco Ads Act; S 2550 No Tax Subsidies for E-Cigarette and Tobacco Ads Act; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; HR 6408 -- To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; HR 6800 HEROES Act; H.R.6886 Paycheck Protection Program Flexibility Act of 2020; HR 7010 Paycheck Protection Program Flexibility Act of 2020; HR 7079 Clean Start: Back to Work Tax Credit Act; S. 3739 POWER Act; S.3742 RELIEF for Main Street Act; S.3747 WORK NOW Act; S.3814 RESTART Act; S. 3833 Paycheck Protection Program Extension Act;H.R.7481 RESTART Act; H.R.2 Moving Forward Act; H.R.7516 Clean Energy Innovation and Deployment Act of 2020; H.R.6685 POWER Act

Client expense: $40,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Issues related to lung disease treatment, prevention and research; public health; tobacco control and air pollution; Issues related to the Affordable Care Act; Issues related to the President's Budget; Issues related to COVID-19 Response; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; HR 6408 To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; S. 1257 Legacy IRA Act; H.R. 3832- Legacy IRA Act; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021;HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021;HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021;HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; HR 6800 HEROES Act; H.R.8406 The Heroes Act; H.R.925 The Heroes Act; S.4557 COVER Act; S.4740 A bill to support public health infrastructure.

Client expense: $40,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Issues related to lung disease treatment, prevention and research; public health; Issues related asthma; COPD; influenza; lung cancer; pneumonia; tuberculosis and other lung diseases; Issues related to tobacco cessation; Issues related to the Affordable Care Act; Issues related to the Childrens Health Insurance Program; Issues related to the President's Budget; Issues related to telehealth; Issues related to changing federal poverty line calculation; Issues related to COVID-19 Response;; H.R.986 Protecting Americans with Preexisting Conditions Act of 2019 H.R.987 Strengthening Health Care and Lowering Prescription Drug Costs Act H.R.1010 To provide that the rule entitled "Short-Term, Limited Duration Insurance" shall have no force or effect. H.R.1385 SAVE Act H.R.1386 ENROLL Act of 2019 H.R.1425 State Health Care Premium Reduction Act H.R.1499 Protecting Consumer Access to Generic Drugs Act of 2019 H.R.1884 Protecting Pre-Existing Conditions and Making Health Care More Affordable Act of 2019 H.R.2508 Better Respiration through Expanding Access to Tele-Health Act;H.R.2862 VACCINES Act of 2019; H.R.3630 No Surprises Act H.R.4622 Family Asthma Act S.466 Protecting Americans with Pre-existing Conditions Act of 2019 S.946 Henrietta Lacks Enhancing Cancer Research Act of 2019 S.1125 Protect Act S.1895 Lower Health Care Costs Act S.1944 Public Health Funding Restoration Act. HR 3 Elijah E. Cummings Lower Drug Costs Now Act; H.R.4716 I CAN Act; HR 5230 Elijah E. Cummings Family Asthma Act; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; S. 1531 - Stopping the Outrageous Practice of Surprise Medical Bills Act of 2019; HR 6408 -- To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021; HR 2468 School-Based Allergies and Asthma Management Program Act; HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021; HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021; HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; H.R.5076 Protecting Seniors Through Immunization Act of 2019; H.R.6561 Improving Social Determinants of Health Act of 2020; HR 6800 HEROES Act; H.R.6935 Protecting the Health of America's Older Adults During COVID-19 and Beyond Act; HR 7286 Quit Because of COVID-19 Act; S. 4775 Delivering Immediate Relief to Americas Families, Schools and Small Businesses Act; S. 4321 The Continuing Small Business Recovery and Paycheck Protection Program Act; S. 4318 The American Workers, Families, and Employers Assistance Act; S. 4317 SAFE TO WORK Act; S. 4322 The Safely Back to School and Back to Work Act; S. 4320 Coronavirus Response Additional Supplemental Appropriations Act, 2020; ;H.R.8061 Community Immunity During COVID-19 Act of 2020;H.R.8406 The Heroes Act; H.R.925 The Heroes Act; S.4557 COVER Act; S.4740 A bill to support public health infrastructure; H.RES.957 Expressing support for the designation of May as "National Asthma and Allergy Awareness Month"; H.R.7011 Pandemic Risk Insurance Act of 2020; H.R.8261 Presumptive Benefits for War Fighters Exposed to Burn Pits and Other Toxins Act of 2020; S.4572 Presumptive Benefits for War Fighters Exposed to Burn Pits and Other Toxins Act of 2020; S.4355 Katherine's Lung Cancer Early Detection and Survival Act of 2020; H.RES.1192 Expressing support for the goals of November National Lung Cancer Awareness Month and for the early detection of lung cancer; H.R.8158 To amend title XVIII of the Social Security Act to waive budget neutrality for oxygen under the Medicare program, and for other purposes.;H.R.7481 RESTART Act; S.4737 A bill to amend the Public Health Service Act to direct the Secretary of Health and Human Services to make grants to covered health departments to increase the rate of recommended immunizations, and for other purposes;

Client expense: $40,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Issues related to extending and expanding the Paycheck Protection Program, including the HEROES Act (H.R. 6800), Save Organizations that Serve (SOS) America Act (H.R. 6408), the Paycheck Protection Program Flexibility Act (S. 3833/H.R. 7010/H.R. 6886), and the RESTART Act (S. 3814).

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to charitable IRA rollovers, including H.R. 3832 and S. 1257, the Legacy IRA Act. Issues related to economic relief for nonprofit organizations and charitable giving incentives included in H.R. 6408, the Saving the Organizations that Serve (SOS) America Act, H.R.3814, the Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act, S.3747, the WORK NOW Act, S.4032 and H.R.7324, the Universal Giving Pandemic Response Act, charitable giving amendment (S.Amdt. 1566) to the CARES Act, S.4001and S.4209, the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020, H.R. 7066, the Reopening America by Supporting Workers and Businesses Act of 2020, the Help Charities Protect Communities Act (introduction pending), S. 178 (legislative vehicle for the Protect Act), and HR 925, The Heroes Act. Regulations on health care sharing ministries and direct primary care arrangements

Client expense: $815,440 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

- HR 6408: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities - H.R. 1260, H.R. 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S 4032 / HR 7324: Universal Giving Pandemic Response Act - H.R. 6776: JOBS Credit Act of 2020 - S. 1257/H.R. 3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.

Client expense: $20,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Labor, Dept of (DOL), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)

H.R. 985, Fair Access for Safe and Timely Generics Act of 2019 (FAST Generics Act), support passage. H.R. 2035/S. 995, Lifespan Respite Care Reauthorization Act, support reauthorization H.R. 3208/ S.1755 - Real Emergency Access for Aging and Disability Inclusion for Disasters Act, support passage H.R. 2781 - Empower for Health Act of 2019, support passage H.R. 2296/S.1391 - FAIR Drug Pricing Act of 2019, support passage H.R. 3630 - No Surprises Act, support passage H.R. 1010, To provide that the rule entitled Short-Term, Limited Duration Insurance shall have no force or effect, support passage. H.R. 986, The Protecting Americans with Preexisting Conditions Act of 2019, support passage. H.R.1386, Expand Navigators Resources for Outreach, Learning, and Longevity (ENROLL) Act of 2019, support passage. H.R. 2408, the Ensuring Access to Quality Complex Rehabilitation technology Act, support passage. H.R 3 - Lower Drug Costs Now Act of 2019, support passage H.R. 19 - Lower Costs, More Cures Act of 2019, support passage H.R. 2387, the Stop The Overuse of Petitions and Get Affordable Medicines to Enter Soon (STOP GAMES) Act of 2019, support passage H.R. 6417, Protecting Cures Act of 2020, support passage H.R. 5800, Ban Surprise Billing Act, support passage H.R. 1595, Secure and Fair Enforcement Banking Act (SAFE Banking Act), support passage S. 1935, Family Coverage Act, support passage. S.1556, No Junk Plans Act, support passage. S.475, Reducing Existing Costs Associated with Pharmaceuticals for Seniors Act of 2019 (RX Cap Act), support passage S. 637, Combatting Unreasonable Rises and Excessively High Drug Prices Act (CURE High Drug Prices Act), support passage S.366, Forcing Limits on Abusive and Tumultuous Prices (FLAT Prices) Act, support passage S. 63, Preserve Access to Affordable Generics and Biosimilars Act, support passage S. 659, Biologic Patent Transparency Act, support passage S.1895 - Lower Health Care Costs Act, support passage S. 2543 - Prescription Drug Price Reduction Act of 2019 - support passage S. 1801, Low Cost Generics Act of 2019, support passage H.R. 1425 Patient Protection and Affordable Care Enhancement Act, support H.R. 6514, Worker Health Coverage Protection Act, Support H.R. 3832, S. 1257, Legacy IRA Act, Support H.R. 6408 - Save the Organizations that Serve America Act S.3544/H.R.6305 - Coronavirus Relief for Seniors and People with Disabilities Act of 2020, support S. 3815, RESTART Act, Oppose S. 3833/H.R. 7010/H.R.6886, Paycheck Protection Program Flexibility Act of 2020, Support S. 4032/H.R. 7324, Universal Giving Pandemic Response Act. Support passage H.R. 6892-Help Charities Protect Communities Act, Support - S.Amdt. 1566 to the CARES Act, Charitable Giving oAmendment Increases the $300 limit on the charitable giving deduction to one-third of the standard deduction ($4,000 for an individual filer/$8,000 for married joint filers) for the remainder of 2020. Support. H.R. 7663-Protecting Access to Post-COVID-19 Telehealth Act, support passage H.R. 6644/S. 3741 - Health Care At Home Act, support passage H.R. 7391- the Protect Telehealth Access Act, support passage S. 3998- the Enhancing Preparedness Through Telehealth Act, support passage

Client expense: $57,579 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), SENATE

HR 1727/S 809 Complete America's Great Trails Act HR 1992, S170 Charitable Conservation Easement Program Integrity Act HR 748, S 3548 Coronavirus Aid, Relief, and Economic Security (CARES) Act HR 6379 Take Responsibility for Workers and Families Act HR 6201 Families First Coronavirus Response Act HR 6408 Save the Organizations that Serve America Act HR 266 Paycheck Protection Program and Health Care Enhancement Act S 4751, Charitable Conservation Easement Program Integrity Act.

Client expense: $16,676 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT)

Nonprofit access to tax credits, loans, and grants. Families First Coronavirus Response Act (H.R. 6201), CARES Act (H.R. 748), SOS America Act (H.R. 6408), HEROES Act (H.R. 6800, H.R. 925). Streamlined forgiveness for smaller Paycheck Protection Program loans, S. 4117). Temporary increased federal cost share for organizations that self-fund unemployment insurance.

Client expense: $10,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act Issues related to providing low-cost loans to mid-size nonprofits which have not been able to access government funding, including (H.R.6800) Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act based on the proposed (H.R.6892) Help Charities Protect Communities Act In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.

Client expense: $250,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)

S.1443/H.R.2730 Credit for Caring Act S.110/H.R.2073 Medical Expense Savings Act H.R.2878 Homecare for Seniors Act H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act H.R.6800 Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act Issues related to strengthening charitable giving incentives including the universal charitable deduction (S. 4032/H.R. 7324) and Legacy IRA Act (S.1327/H.R. 3832) In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.

Client expense: $250,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)

H.R. 6408, To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities, in support of increasing the charitable giving incentives; S. 4032/H.R. 7324, Universal Giving Pandemic Response Act, in support of strengthening charitable giving incentives to encourage individuals to help their communities during the COVID-19 pandemic; S.Amdt. 1566, Charitable Giving Amendment to the CARES Act, in support of increases to the charitable giving deduction for the remainder of 2020; In support of payroll tax credits for all nonprofits that purchase cleaning supplies and other personal protective equipment; In support of expanding the employee retention tax credit.

Client expense: $100,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Charitable Giving Tax Deduction Act (H.R.651) Credit for Caring Act of 2019 (S.1443/H.R.2730) Help Charities Protect Communities Act (introduction pending) Legacy IRA Act (H.R. 3832/S.1257) Lessen Impediments from Taxes for Charities Act (LIFT for Charities Act) (S.632) Medical Expense Savings Act (S.110) Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (S 4001 and S 4209) RESTART Act (S. 3814) Save the Organizations that Support (SOS) America Act (HR 6408) To amend the Internal Revenue Code of 1986 to repeal the inclusion of certain fringe benefit expenses for which a deduction is disallowed in unrelated business taxable income (H.R.1545) To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction (H.R.2073) To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities (HR 6408) To include nonprofits in the Main Street Lending Program, and add Federal Reserve to list of agencies lobbied Universal Giving Pandemic Response Act (S 4032/HR 7324) WORK NOW Act (S. 3747) Implementation of: PL 115-97, Sec. 13702 unrelated business taxable income

Client expense: $582,750 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Education, Dept of, Environmental Protection Agency (EPA), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of, Veterans Affairs, Dept of (VA), White House Office

* Legislation that would create or expand a universal charitable deduction (UCD) to allow lower-income taxpayers who do not itemize their deductions to deduct their charitable contributions. Bills: Charitable Giving Tax Deduction Act (H.R. 651); H.R. 1260; Universal Charitable Giving Act (H.R. 5293); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R. 748); H.R. 6408; and Coronavirus Help And Response Initiative Through Year (CHARITY) 2022 Act (H.R. 6490); Universal Giving Pandemic Response Act (H.R. 7324, S.4032). * Ensuring faith-based and other nonprofit organizations are protected and supported in the Families First Coronavirus Response Act (HR 6201); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R. 748); Paycheck Protection Program and Healthcare Enhancement Act (H.R. 266); Paycheck Protection Program Flexiblity Act (H.R.7010); and S.4116 to extend the PPP application deadline.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

* Legislation that would create or expand a universal charitable deduction (UCD) to allow lower-income taxpayers who do not itemize their deductions to deduct their charitable contributions. Bills: Charitable Giving Tax Deduction Act (H.R. 651); H.R. 1260; Universal Charitable Giving Act (H.R. 5293); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R. 748); H.R. 6408; and Coronavirus Help And Response Initiative Through Year (CHARITY) 2022 Act (H.R. 6490); Universal Giving Pandemic Response Act (H.R. 7324, S.4032). * Ensuring faith-based and other nonprofit organizations are protected and supported in the Families First Coronavirus Response Act (HR 6201); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R. 748); Paycheck Protection Program and Healthcare Enhancement Act (H.R. 266); Paycheck Protection Program Flexiblity Act (H.R.7010); and S.4116 to extend the PPP application deadline.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, White House Office

- H.R. 985, Fair Access for Safe and Timely Generics Act of 2017 (FAST Generics Act), support passage. -H.R. 2035/S. 995, Lifespan Respite Care Reauthorization Act, support reauthorization - H.R. 3208/ S.1755 - Real Emergency Access for Aging and Disability Inclusion for Disasters Act, support passage - H.R. 3215/ S. 1754 - Disaster Relief Medicaid Act, support passage - S.2400/ H.R. 4322 - Expanding Cannabis Research and Information Act, support passage - H.R. 3439 - Reauthorization of the Patient Centered Outcomes Research Institute, support reauthorization. -H.R. 2781 - Empower for Health Act of 2019, support passage -H.R. 2296/S.1391 - FAIR Drug Pricing Act of 2019, support passage - H.R. 3630 - No Surprises Act, support passage -H.R. 1010, To provide that the rule entitled Short-Term, Limited Duration Insurance shall have no force or effect, support passage. -H.R. 986, The Protecting Americans with Preexisting Conditions Act of 2019, support passage. -H.R.1386, Expand Navigators Resources for Outreach, Learning, and Longevity (ENROLL) Act of 2019, support passage. -H.R. 2293, the Protecting Access to Wheelchairs Act, support passage. -H.R. 2408, the Ensuring Access to Quality Complex Rehabilitation technology Act, support passage. -H.R 3 - Lower Drug Costs Now Act of 2019, support passage -H.R. 19 - Lower Costs, More Cures Act of 2019, support passage - H.R. 2387, the Stop The Overuse of Petitions and Get Affordable Medicines to Enter Soon (STOP GAMES) Act of 2019, support passage - H.R. 3107, Improving Seniors Timely Access to Care Act of 2019, support passage - H.R. 6417, Protecting Cures Act of 2020, support passage - H.R. 5800, Ban Surprise Billing Act, support passage H.R. 1595, Secure and Fair Enforcement Banking Act (SAFE Banking Act), support passage -S. 1935, Family Coverage Act, support passage. -S.1556, No Junk Plans Act, support passage. -S. 1223, the Protecting Beneficiary Access to Complex Rehab Technology Act, support passage - S.475, Reducing Existing Costs Associated with Pharmaceuticals for Seniors Act of 2019 (RX Cap Act), support passage - S. 637, Combatting Unreasonable Rises and Excessively High Drug Prices Act (CURE High Drug Prices Act), support passage - S.366, Forcing Limits on Abusive and Tumultuous Prices (FLAT Prices) Act, support passage -S. 63, Preserve Access to Affordable Generics and Biosimilars Act, support passage -S. 659, Biologic Patent Transparency Act, support passage -S.1895 - Lower Health Care Costs Act, support passage - S. 1280/HR 2477 - Beneficiary Enrollment Notification and Eligibility Simplification (BENES) Act, support passage - S. 691 - Medicare Extra Rx Help Act- support passage - S. 2543 - Prescription Drug Price Reduction Act of 2019 - support passage - Menendez - Lankford- Cardin-Daines Amendment 1 Incentivizing Generic and Biosimilar Use in Medicare Part D - support adoption Menendez -Lankford - Cardin --Daines Amendment 2 Incentivizing Generic Use in Medicare Part D - support adoption S, 1801, Low Cost Generics Act of 2019, support passage S.2911, the Seniors Prescription Drug Relief Act of 2019, support passage. - H.R. 1425 Patient Protection and Affordable Care Enhancement Act, support - H.R. 6514, Worker Health Coverage Protection Act, Support - H.R. 3832, S. 1257, Legacy IRA Act, Support - H.R. 6408 - Save the Organizations that Serve America Act - S.3544/H.R.6305 - Coronavirus Relief for Seniors and People with Disabilities Act of 2020, support -RESTART Act (S. 3814), Oppose - Paycheck Protection Program Flexibility Act of 2020(S. 3833/H.R. 7010/H.R.6886) Support -Help Charities Protect Communities Act (Rep. Beatty), bill number to be determined. Support - S.Amdt. 1566 to the CARES Act,Charitable Giving Amendment.Increases the $300 limit on the charitable giving deduction to one-third of the standard deduction ($4,000 for an individual filer/$8,000 for married joint filers) for the remainder of 2020. Support.

Client expense: $85,876 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to lung disease treatment, prevention and research; public health; tobacco control and air pollution; Issues related to the Affordable Care Act; Issues related to the President's Budget; Issues related to COVID-19 Response; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; HR 6408 To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; S. 1257 Legacy IRA Act; H.R. 3832- Legacy IRA Act; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021;HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021;HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021;HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; HR 6800 HEROES Act

Client expense: $50,000 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Issues related to the President's Budget; Issues related to taxes on tobacco products; Issues related to COVID-19 Response; H.R.4425 Quell Underage Inhaling of Toxic Substances Act of 2019 S.2463 E-Cigarette Tax Parity Act S.2517 Tobacco Tax Equity Act of 2019 S.2550 No Tax Subsidies for E-Cigarette and Tobacco Ads Act; S 2550 No Tax Subsidies for E-Cigarette and Tobacco Ads Act; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; HR 6408 -- To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; H.R. 3 Elijah E. Cummings Lower Drug Costs Now Act; HR 6800 HEROES Act; H.R.6886 Paycheck Protection Program Flexibility Act of 2020; HR 7010 Paycheck Protection Program Flexibility Act of 2020; HR 7079 Clean Start: Back to Work Tax Credit Act; S. 3739 POWER Act; S.3742 RELIEF for Main Street Act; S.3747 WORK NOW Act; S.3814 RESTART Act; S. 3833 Paycheck Protection Program Extension Act

Client expense: $50,000 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

Issues related to lung disease treatment, prevention and research; public health; Issues related asthma; COPD; influenza; lung cancer; pneumonia; tuberculosis and other lung diseases; Issues related to tobacco cessation; Issues related to the Affordable Care Act; Issues related to the Childrens Health Insurance Program; Issues related to the President's Budget; Issues related to telehealth; Issues related to changing federal poverty line calculation; Issues related to COVID-19 Response; H.R.965 CREATES Act of 2019; H.R.986 Protecting Americans with Preexisting Conditions Act of 2019 H.R.987 Strengthening Health Care and Lowering Prescription Drug Costs Act H.R.1010 To provide that the rule entitled "Short-Term, Limited Duration Insurance" shall have no force or effect. H.R.1385 SAVE Act H.R.1386 ENROLL Act of 2019 H.R.1425 State Health Care Premium Reduction Act H.R.1499 Protecting Consumer Access to Generic Drugs Act of 2019 H.R.1884 Protecting Pre-Existing Conditions and Making Health Care More Affordable Act of 2019 H.R.2508 Better Respiration through Expanding Access to Tele-Health Act;H.R.2862 VACCINES Act of 2019; H.R.3630 No Surprises Act H.R.4622 Family Asthma Act S.340 CREATES Act of 2019 S.466 Protecting Americans with Pre-existing Conditions Act of 2019 S.946 Henrietta Lacks Enhancing Cancer Research Act of 2019 S.1125 Protect Act S.1895 Lower Health Care Costs Act S.1944 Public Health Funding Restoration Act. HR 3 Elijah E. Cummings Lower Drug Costs Now Act; H.R.4716 I CAN Act; HR 5230 Elijah E. Cummings Family Asthma Act; HR 6201 - Families First Coronavirus Act; HR 6704 - Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; HR 748 - CARES Act; S. 3548 - CARES Act; S. 1531 - Stopping the Outrageous Practice of Surprise Medical Bills Act of 2019; HR 6408 -- To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities; HR 7610 Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021; HR 7667 Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021; HR 7617 Department of Defense Appropriations Act, 2021; HR 7612 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2021; HR 2468 School-Based Allergies and Asthma Management Program Act; HR 7614 Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2021; HR 7609 Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2021; HR 7616 Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2021; HR 7608 Department of State, Foreign Operations, and Related Programs Appropriations Act, 2021; H.R.5076 Protecting Seniors Through Immunization Act of 2019; H.R.6561 Improving Social Determinants of Health Act of 2020; HR 6800 HEROES Act; H.R.6935 Protecting the Health of America's Older Adults During COVID-19 and Beyond Act; HR 7286 Quit Because of COVID-19 Act;

Client expense: $50,000 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Environmental Protection Agency (EPA), Federal Reserve System, Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Natl Institutes of Health (NIH), Office of Management & Budget (OMB), Postal Regulatory Commission, SENATE, Small Business Administration (SBA), Treasury, Dept of, White House Office

S. 3814, the RESTART Act; S. 3709, LIFE Now Act; H.R. 7011, Pandemic Risk Insurance Act of 2020; H.R. 6408, Save Organizations that Serve America Act

Client expense: $130,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Nonprofit access to tax credits, loans, and grants, and support for election assistance funds. Families First Coronavirus Response Act (H.R. 6201), CARES Act (H.R. 748), SOS America Act (H.R. 6408), HEROES Act (H.R. 6800)

Client expense: $10,000 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

- HR 6408: To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities - H.R. 1260, H.R. 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S 4032 / HR 7324: Universal Giving Pandemic Response Act - H.R. 6776: JOBS Credit Act of 2020 - S. 1257/H.R. 3832 Legacy IRA Act: an expansion of the IRA Charitable Rollover to allow seniors starting at age 65 to make tax-free IRA rollovers to charities through life-income plans (charitable gift annuity or charitable remainder trust). - H.R. 1793 Artist-Museum Partnership Act: provide a deduction equal to the fair market value for charitable contributions of created by the donor.

Client expense: $20,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Bureau of Citizenship & Immigration Services (BCIS), Education, Dept of, Federal Communications Commission (FCC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), SENATE, Small Business Administration (SBA), Treasury, Dept of, U.S. Fish & Wildlife Service (USFWS)

Issues related to extending and expanding the Paycheck Protection Program, including the HEROES Act (H.R. 6800), Save Organizations that Serve (SOS) America Act (H.R. 6408), the Paycheck Protection Program Flexibility Act (S. 3833/H.R. 7010/H.R. 6886), and the RESTART Act (S. 3814).

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1727/S 809 Complete America's Great Trails Act HR 1992, S170 Charitable Conservation Easement Program Integrity Act HR 748, S 3548 Coronavirus Aid, Relief, and Economic Security (CARES) Act HR 6379 Take Responsibility for Workers and Families Act HR 6201 Families First Coronavirus Response Act HR 6408 Save the Organizations that Serve America Act HR 266 Paycheck Protection Program and Health Care Enhancement Act

Client expense: $23,846 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Council on Environmental Quality (CEQ), Defense, Dept of (DOD), Environmental Protection Agency (EPA), Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Interior, Dept of (DOI), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT)

Issues regarding expanding the availability of the charitable deduction for non-itemizers, issues respecting charitable giving and life income planning, issues regarding taxation of charitable organizations, and issues regarding economic relief for nonprofit organizations. Issues related to charitable IRA rollovers, including H.R. 3832 and S. 1257, the Legacy IRA Act. Issues related to economic relief for nonprofit organizations and charitable giving incentives included in H.R. 6408, the Saving the Organizations that Serve (SOS) America Act, H.R.3814, the Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act, S.3747, the WORK NOW Act, S.4032 and H.R.7324, the Universal Giving Pandemic Response Act, charitable giving amendment (S.Amdt. 1566) to the CARES Act, S.4001and S.4209, the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020, H.R. 7066, the Reopening America by Supporting Workers and Businesses Act of 2020, the Help Charities Protect Communities Act (introduction pending)

Client expense: $710,000 · Firm income: Not reported

Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Energy, Dept of, Environmental Protection Agency (EPA), Federal Reserve System, Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Natl Institutes of Health (NIH), SENATE, Small Business Administration (SBA), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Agency for International Development (USAID), Veterans Affairs, Dept of (VA), White House Office

S.1443/H.R.2730 Credit for Caring Act S.110/H.R.2073 Medical Expense Savings Act H.R.2878 Homecare for Seniors Act S.1257/H.R.3832 Legacy IRA Act H.R.6379 Families First Coronavirus Response Act S.3548/H.R.748 Coronavirus Aid, Relief, and Economic Security (CARES) Act; including provisions related to all nonprofits S.3544/H.R.6305 Coronavirus Relief for Seniors and People with Disabilities Act H.R.6408 Save the Organizations that Serve (SOS) America Act In forthcoming COVID-19 relief packages the Alzheimer's Association has advocated for policies which will impact charitable nonprofits including: - Expanded Nonprofit Access to Credit: To establish an exclusive fund to support nonprofit employers with between 500 and 10,000 employees, including loan forgiveness. - Expand Charitable Giving Incentives - Allow larger charitable nonprofits to be eligible to receive funds under the Paycheck Protection Program - Clarify that charitable nonprofits of all sizes are able to participate in the emergency Small Business Loan Program by using the tax-law definition of charitable organizations (Sec. 501(c)(3) public charities) and removing the language that excludes nonprofits that are eligible to receive Medicaid reimbursements.

Client expense: $400,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Defense, Dept of (DOD), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Indian Health Service, Interior, Dept of (DOI), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)

* Legislation that would create a universal charitable deduction (UCD) to allow lower-income taxpayers who do not itemize their deductions to deduct their charitable contributions. Bills: Charitable Giving Tax Deduction Act (H.R. 651); H.R. 1260; Universal Charitable Giving Act (H.R. 5293); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R. 748); H.R. 6408; and Coronavirus Help And Response Initiative Through Year (CHARITY) 2022 Act (H.R. 6490). * Ensuring faith-based and other nonprofit organizations were protected and supported in the Families First Coronavirus Response Act (HR 6201); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R. 748); and Paycheck Protection Program and Healthcare Enhancement Act (H.R. 266).

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office