Charitable Giving Tax Deduction Act

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

H.R. 1260, H.R. 651, S. 4032, H.R. 133, H.R. 3832, S. 1257

Client expense: $30,000 · Firm income: Not reported

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office

Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Temporary expansion of universal charitable giving incentive S. 4032, H.R. 7324. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 1282, H.R. 513; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for the CHARITY Act (S.1475, H.R. 3259)

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. 6800, The HEROES Act, as it relates to the establishment of a universal charitable deduction open to all taxpayers. H.R. 651, Charitable Giving Tax Deduction Act; H.R. 1260, to amend the Internal Revenue Code to extend the charitable deduction to all taxpayers, regardless of whether the taxpayer itemizes deductions, in order to encourage and increase charitable giving; H.R. 5293, The Universal Charitable Giving Act. S. 4032, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions; H.R. 7324, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions. H.R. 6800, The HEROES Act, as it relates to the expansion of the existing IRA Charitable Rollover lowering the age of eligibility from 70 1/2 to 65. S. 1257, the Legacy IRA Act; H.R. 3832, the Legacy IRA Act. S.178, as it relates to amending the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions

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

Government targets: Administration for Children & Families (ACF), HOUSE OF REPRESENTATIVES, SENATE

Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651)/Universal Charitable Giving Act (5293) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (H.R. 3832/S. 1257), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities. The Heroes Act (H.R. 6800), Heals Act (S. 178), Heroes Act 2.0 (H.R. 8406), CALMER Act (H.R. 8430), Emergency Coronvirus Relief Act, H.R. 133 provisions to increase charitable giving (and S. 4032/H.R. 7324) and include nonprofits, including museums, in SBA and other loan and loan forgiveness programs. Supporting Paycheck Protection Flexibility Act (H.R. 7010) plus S. 4116 PPP application extension. Supporting Protecting Nonprofits from Catastrophic Cash Flow Strain Act (S.4209).

Client expense: $32,073 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Aeronautics & Space Administration (NASA), Natl Endowment for the Arts, Natl Endowment for the Humanities, Natl Institutes of Health (NIH), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Natl Science Foundation (NSF), SENATE, Smithsonian Institution, State, Dept of (DOS)

S. 4032/H.R. 7324 - Universal Giving Pandemic Response Act - allows non-itemizing taxpayers to deduct charitable gifts up to 1/3 of the standard deduction through 2020 (roughly $4K indivs/$8K couples). Also allows taxpayers to deduct charitable gifts made between Jan. 1, 2020 and July 15, 2020 on their 2019 tax returns. H.R. 651 Charitable Giving Tax Deduction Act - expands the charitable deduction to non-itemizing taxpayers H.R. 1260 - expands the charitable deduction to non-itemizing taxpayers Universal Charitable Giving Act (H.R. 5392)- expands the charitable deduction to non-itemizing taxpayers Don't Tax Higher Education (H.R. 4438) - repeals excise tax on net investment income at certain private colleges and universities. H.R. 3832 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. S.1257 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. H.R. 133 Consolidated Appropriations Act, 2021 - advocated for expanded and extended universal charitable deduction for inclusion in the Act during House and Senate consideration.

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE

- 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)

In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (H.R.1793, Artist-Museum Partnership Act of 2019). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 1260), the Charitable Giving Tax Deduction Act (H.R. 651), and the Performing Artist Tax Parity Act (H.R. 3121).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law. H.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. - 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). - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.

Client expense: Not reported · Firm income: Not reported

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)

* 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)

HR 1793 - Artist-Museum Partnership Act HR 651, HR 1260, HR 5293, HR 7324, S 4032: above-the-line (universal)charitable deduction S 1257 and HR 3832 - Legacy IRA Act HR 748: universal deduction, removal of AGI limit

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

Government targets: HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, U.S. Trade Representative (USTR)

H.R. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law. H.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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).

Client expense: Not reported · 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.651, H.R.1260, S.1257, H.R. 3319, H.R. 1257

Client expense: $34,392 · Firm income: Not reported

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, White House Office

In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (H.R.1793, Artist-Museum Partnership Act of 2019). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 1260), the Charitable Giving Tax Deduction Act (H.R. 651), and the Performing Artist Tax Parity Act (H.R. 3121).

Client expense: Not reported · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 4032/H.R. 7324 - Universal Giving Pandemic Response Act - allows non-itemizing taxpayers to deduct charitable gifts up to 1/3 of the standard deduction through 2020 (roughly $4K indivs/$8K couples). Also allows taxpayers to deduct charitable gifts made between Jan. 1, 2020 and July 15, 2020 on their 2019 tax returns. H.R. 651 Charitable Giving Tax Deduction Act - expands the charitable deduction to non-itemizing taxpayers H.R. 1260 - expands the charitable deduction to non-itemizing taxpayers Universal Charitable Giving Act (H.R. 5392)- expands the charitable deduction to non-itemizing taxpayers Don't Tax Higher Education (H.R. 4438) - repeals excise tax on net investment income at certain private colleges and universities. H.R. 3832 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. S.1257 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. H.R. 6800 - HEROES Act - advocated for expanded above-the-line, universal charitable deduction for inclusion in the Act during House consideration. Senate HEALs Act - advocated for expanded above-the-line, universal charitable deduction for inclusion in the Act during Senate consideration. S. 178 - Delivering Immediate Relief to America's Families, Schools and Small Businesses Act - advocated for expanded above-the-line, universal charitable deduction for inclusion in the Act during Senate consideration.

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, SENATE

- 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)

Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651)/Universal Charitable Giving Act (5293) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (H.R. 3832/S. 1257), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities. The Heroes Act (H.R. 6800), Heals Act (S. 178), Heroes Act 2.0 (H.R. 8406), CALMER Act (H.R. 8430) provisions to increase charitable giving (and S. 4032/H.R. 7324) and include nonprofits, including museums, in SBA and other loan and loan forgiveness programs. Supporting Paycheck Protection Flexibility Act (H.R. 7010) plus S. 4116 PPP application extension. Supporting Protecting Nonprofits from Catastrophic Cash Flow Strain Act (S.4209).

Client expense: $29,041 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Aeronautics & Space Administration (NASA), Natl Endowment for the Arts, Natl Endowment for the Humanities, Natl Institutes of Health (NIH), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Natl Science Foundation (NSF), SENATE, Smithsonian Institution, State, Dept of (DOS)

H.R. 6800, The HEROES Act, as it relates to the establishment of a universal charitable deduction open to all taxpayers. H.R. 651, Charitable Giving Tax Deduction Act; H.R. 1260, to amend the Internal Revenue Code to extend the charitable deduction to all taxpayers, regardless of whether the taxpayer itemizes deductions, in order to encourage and increase charitable giving; H.R. 5293, The Universal Charitable Giving Act. S. 4032, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions; H.R. 7324, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions. H.R. 6800, The HEROES Act, as it relates to the expansion of the existing IRA Charitable Rollover lowering the age of eligibility from 70 1/2 to 65. S. 1257, the Legacy IRA Act; H.R. 3832, the Legacy IRA Act. S.178, as it relates to amending the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions

Client expense: $30,000 · Firm income: Not reported

Government targets: Administration for Children & Families (ACF), HOUSE OF REPRESENTATIVES, SENATE

S. 309 - For the 99.9 Percent Act H.R. 521 - Permanently Repeal the Estate Tax Act of 2019 H.R. 281 / S. 215 - Death Tax Repeal Act of 2019 H.R. 651 - Charitable Giving Tax Deduction Act H.R. 216 / S. 1149 - Main Street Tax Certainty Act H.R. 748 / S. 3548 - CARES Act H.R. 266 - Paycheck Protection Program and Health Care Enhancement Act H.R 7010- Paycheck Protection Program Flexibility Act of 2020 S. 4116 - Bill to extend authority for commitments for the paycheck protection program H.R. 2474 - Protecting the Right to Organize Act of 2019

Client expense: $260,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Temporary expansion of universal charitable giving incentive S. 4032, H.R. 7324. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 1282, H.R. 513; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for the CHARITY Act (S.1475, H.R. 3259)

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. 651- Charitable Giving Tax Deduction Act: This bill modifies the requirements for calculating taxable income to allow a deduction from gross income (above-the-line deduction) for charitable contributions that are allowed as an itemized deduction under current law. H.R.1260 - To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving. S.1257 - A bill to amend the Internal Revenue Code of 1986 to expand tax-free distributions from individual retirement accounts to include rollovers for charitable life-income plans for charitable purposes. S. 4032, the Universal Giving Pandemic Response Act, to expand the universal charitable deduction from the current limit of $300 to $4,000 for individuals and $8,000 for couples. S. 1257 and H.R. 3832, the Legacy IRA Act, to expand 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).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 1793 - Artist-Museum Partnership Act HR 651 - Charitable Giving Tax Deduction Act HR 1260 - nonitemizer deduction HR 5293 Universal Charitable Giving Act S 1257 and HR 3832 - Legacy IRA Act and charitable incentives in COVID-19 relief (HR 748: universal deduction, removal of AGI limit; S 4032)

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

Government targets: HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, U.S. Trade Representative (USTR)

- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.

Client expense: Not reported · Firm income: Not reported

Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.

Client expense: Not reported · Firm income: Not reported

Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.

Client expense: Not reported · Firm income: Not reported

Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), 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

In support of provisions that would allow artists to take a fair market value deduction for contributions of their own works to museums and libraries (H.R.1793, Artist-Museum Partnership Act of 2019). Provisions pertaining to treatment of the nonprofit sector in the tax code, including support of the Universal Charitable Deduction (H.R. 1260), the Charitable Giving Tax Deduction Act (H.R. 651), and the Performing Artist Tax Parity Act (H.R. 3121).

Client expense: $60,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for strengthening and expanding the charitable tax deduction in light of changes made to the individual tax code as part of the Tax Cuts and Jobs Act. H.R. 651, H.R. 1260. Temporary expansion of universal charitable giving incentive S. 4032, H.R. 7324. Support for maintaining the Johnson Amendment protecting nonprofits from partisan politics Protection and expansion of the IRA charitable rollover provision. Support for adjustments to UBIT rules for charitable organizations as a result of the Tax Cuts and Jobs Act S. 1282, H.R. 513; support for allowing the IRS to make adjustments to volunteer mileage H.R. 2072; Support for the CHARITY Act (S.1475, H.R. 3259)

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

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

Tax incentives for charitable donations, including gifts of property. H.R. 1793 Artist-Museum Partnership Act, to allow artists a fair market-value deduction for charitable contributions of literary, musical, artistic or scholarly works created by the donor. Maintaining prohibitions on political endorsements by charitable nonprofits. Supporting a universal charitable deduction (H.R. 1260)/Charitable Giving Tax Deduction Act (H.R. 651)/Universal Charitable Giving Act (5293) to allow taxpayers claiming the standard deduction to also deduct charitable contributions. Supporting and strengthening the historic tax credit. Supporting the Legacy IRA Act (H.R. 3832/S. 1257), which would broaden the IRA Charitable Rollover, allowing individuals to make tax-free distributions to planned giving accounts as well as to charities. The Heroes Act (H.R. 6800) provisions to increase charitable giving (and S. 4032/H.R. 7324) and include nonprofits, including museums, in SBA and other loan and loan forgiveness programs. Supporting Paycheck Protection Flexibility Act (H.R. 7010) plus S. 4116 PPP application extension. Supporting Protecting Nonprofits from Catastrophic Cash Flow Strain Act (S.4209).

Client expense: $32,002 · Firm income: Not reported

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Institute of Museum and Library Services (IMLS), Interior, Dept of (DOI), Internal Revenue Service (IRS), Natl Aeronautics & Space Administration (NASA), Natl Endowment for the Arts, Natl Endowment for the Humanities, Natl Institutes of Health (NIH), Natl Oceanic & Atmospheric Administration (NOAA), Natl Park Service (NPS), Natl Science Foundation (NSF), SENATE, Smithsonian Institution, State, Dept of (DOS)

H.R.651, H.R.1260, S.1257, H.R. 3319, H.R. 1257

Client expense: $43,992 · Firm income: Not reported

Government targets: Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, 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 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)

S. 4032/H.R. 7324 - Universal Giving Pandemic Response Act - allows non-itemizing taxpayers to deduct charitable gifts up to 1/3 of the standard deduction through 2020 (roughly $4K indivs/$8K couples). Also allows taxpayers to deduct charitable gifts made between Jan. 1, 2020 and July 15, 2020 on their 2019 tax returns. H.R. 651 Charitable Giving Tax Deduction Act - expands the charitable deduction to non-itemizing taxpayers H.R. 1260 - expands the charitable deduction to non-itemizing taxpayers Universal Charitable Giving Act (H.R. 5392)- expands the charitable deduction to non-itemizing taxpayers Don't Tax Higher Education (H.R. 4438) - repeals excise tax on net investment income at certain private colleges and universities. H.R. 3832 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. S.1257 Legacy IRA Act - expands the current IRA charitable rollover provision currently in law. H.R. 6201 - Families First Coronavirus Response Act - expand tax credits for paid sick, family, medical leave to public colleges and universities. H.R. 748 - Coronavirus Aid, Relief, and Economic Security (CARES) Act - enactment and expansion of an above-the-line, or universal, charitable deduction, suspension of AGI limitations for charitable gifts, suspension of net investment income tax on certain private colleges and universities. H.R. 6800 - HEROES Act - advocated for expanded above-the-line, universal charitable deduction for inclusion in the Act during House consideration.

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

Government targets: Education, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

H.R. 6800, The HEROES Act, as it relates to the establishment of a universal charitable deduction open to all taxpayers. H.R. 651, Charitable Giving Tax Deduction Act; H.R. 1260, to amend the Internal Revenue Code to extend the charitable deduction to all taxpayers, regardless of whether the taxpayer itemizes deductions, in order to encourage and increase charitable giving; H.R. 5293, The Universal Charitable Giving Act. S. 4032, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions; H.R. 7324, to amend the Internal Revenue Code to allow above-the-line deductions for charitable contributions for individuals not itemizing deductions. H.R. 6800, The HEROES Act, as it relates to the expansion of the existing IRA Charitable Rollover lowering the age of eligibility from 70 1/2 to 65. S. 1257, the Legacy IRA Act; H.R. 3832, the Legacy IRA Act.

Client expense: $30,000 · Firm income: Not reported

Government targets: Administration for Children & Families (ACF), HOUSE OF REPRESENTATIVES, SENATE

S. 309 - For the 99.9 Percent Act H.R. 521 - Permanently Repeal the Estate Tax Act of 2019 H.R. 281 / S. 215 - Death Tax Repeal Act of 2019 H.R. 651 - Charitable Giving Tax Deduction Act H.R. 216 / S. 1149 - Main Street Tax Certainty Act H.R. 748 / S. 3548 - CARES Act H.R. 266 - Paycheck Protection Program and Health Care Enhancement Act H.R 7010- Paycheck Protection Program Flexibility Act of 2020 S. 4116 - Bill to extend authority for commitments for the paycheck protection program Issues related to estate tax, life insurance, and retirement planning

Client expense: $340,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

- HR 1260, HR 651: support for a universal charitable deduction available to all taxpayers, whether they itemize or not. - S. 632/ H.R. 1545: the LIFT for Charities Act, which would repeal the unrelated business income tax on nonprofits for the expenses they incur providing transportation fringe benefits to their employees - H.R. 513 - Nonprofits Support Act to modify the requirements for determining the unrelated business taxable income of tax-exempt organizations. -S. 1282 Sen. Cruz/Shaheen bill on repealing Unrelated Business Income Tax (UBIT) on nonprofits - 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. - Support for retaining federal tax code provisions (Johnson Amendment) that prohibit 501(c)(3) entities from endorsing candidates for public office and engaging in partisan electioneering activities.

Client expense: Not reported · Firm income: Not reported

Government targets: Education, Dept of, Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE

HR 1793 - Artist-Museum Partnership Act HR 651 - Charitable Giving Tax Deduction Act HR 1260 - nonitemizer deduction HR 5293 Universal Charitable Giving Act HR 513 and related bills - to end UBIT on employee fringe benefits S 1257 and HR 3832 - Legacy IRA Act and charitable incentives in COVID-19 relief (HR 748: universal deduction, removal of AGI limit)

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

Government targets: HOUSE OF REPRESENTATIVES, Natl Endowment for the Arts, SENATE, U.S. Trade Representative (USTR)

* 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

* Legislation that would create a universal charitable deduction 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; Coronavirus Help And Response Initiative Through Year (CHARITY) 2022 Act (H.R. 6490). * Ensuring faith-based and other nonprofits were protected and supported in the Families First Coronavirus Response Act (H.R. 6201); Coronavirus Aid, Relief, and Economic Stimulus (CARES) Act (H.R. 748); and Paycheck Protection Program and Health Care Enhancement Act (H.R.266).

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

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