The Honorable John Thune
Senate Majority Leader
511 Dirksen Senate Office Building
Washington, D.C. 20510

The Honorable Mike Crapo
Chairman, Senate Committee on Finance
219 Dirksen Senate Office Building
Washington, D.C. 20510

Dear Leader Thune and Chairman Crapo:

As Congress considers how to make the 2017 Trump tax cuts permanent, the undersigned organizations write to express our strong opposition to any proposals that would impose new taxes or restrictions on private charitable foundations.

As nonprofit organizations that support individual liberty, limited government and free enterprise, we know policies that siphon private dollars away from charities to line the government’s coffers are antithetical to conservative values and significantly impair the ability to pursue our missions.

Our organizations support conservative and free market leaders whose research and analysis inform policy ideas, increase government accountability and transparency efforts, educate the public, drive civic engagement and promote American values. We would not be the only ones harmed by such policies, however. Charitable giving supports nearly every conservative cause from advancing the school choice and prolife movements to protecting our constitutional rights and religious freedoms—as well as community groups nationwide that support our country’s most vulnerable.

While President Trump and congressional leadership have made laudable strides toward lowering taxes and addressing runaway federal spending, imposing additional taxes and restrictions on charitable giving undermines their goal of uplifting Americans.

One proposal before Congress would raise taxes on charities by more than 600%, allowing the IRS to take nearly $16 billion from private charitable foundations that would otherwise help improve the lives of many Americans. Countless programs and services that provide for the needs of people in every state are funded by the generosity of private citizens. Without them, we would see more Americans reliant on government, which ultimately costs us all more for what is often an inefficient bureaucratic solution.

This enormous transfer of private resources to fund big government spending runs counter to conservative principles and the Trump administration’s efforts to reduce the size and scope of the federal bureaucracy. Instead of targeting the resources of private foundations, Congress should view them as the perfect partner to fill the gaps as policymakers roll back bloated and ineffective government programs.

The truth is that most private foundations operate with lean staff, longterm vision and a deep commitment to serving their communities. Increasing their tax burden would discourage the generosity of families and individuals who voluntarily choose to dedicate time and resources to improving the world for those around them.

Charitable giving helps form the bedrock of a resilient America by supporting organizations committed to creating a stronger, healthier society where every person has the opportunity to thrive. We support our nation’s long history of encouraging private initiative and generosity that benefits the common good, and we will work to advance conservative and free market policies that continue this legacy.

Respectfully, 

Christie Herrera
Philanthropy Roundtable

Paul Teller
Advancing American Freedom

Brent Gardner
Americans for Prosperity

Nicole Neily
Defending Education

Kristina Rasmussen
Do No Harm

Victor Riches
Goldwater Institute

Ronald M. Nate, Ph.D.
Idaho Freedom Foundation

Jon Caldara
Independence Institute

Patrice Onwuka
Independent Women

Mary Ellen Beatty
Institute for the American Worker

Tom Giovanetti
Institute for Policy Innovation

Dave Trabert
Kansas Policy Institute

Joseph G. Lehman
Mackinac Center for Public Policy

Pete Sepp
National Taxpayers Union

Jonathan Small
Oklahoma Council of Public Affairs

Sally Pipes
Pacific Research Institute

Heather Lauer
People United for Privacy Foundation

Brenda Talent
Show-Me Institute

Tracie Sharp
State Policy Network

David Williams
Taxpayer Protection Alliance

Todd F. Gaziano
The Center for Individual Rights

Roger R. Ream
The Fund for American Studies

Jenna A. Robinson
The James G. Martin Center for Academic Renewal

Jennifer Schubert-Akin
The Steamboat Institute