About CASE

Pam Russell
Senior Director of Communications


For Immediate Release
November 3, 2017

Tax Bill Discourages Vital Private Support of Education

Statement by CASE President and CEO Sue Cunningham on the Tax Cuts and Jobs Act, introduced on Nov. 2, 2017, in the U.S. House of Representatives.

Charitable gifts are vital to helping colleges, universities and independent schools achieve their missions of transforming lives and society. Unfortunately, the Tax Cuts and Jobs Act will make it more difficult for U.S. educational institutions to raise and manage the private support necessary to fund student scholarships, groundbreaking research, top-notch faculty and new facilities.

To offset the negative consequences that doubling the standard deduction threshold will have on charitable giving, CASE urges lawmakers to enact a universal charitable deduction as part of tax reform. Such a proposal would allow all taxpayers to subtract their charitable gifts from income before they determine whether to take the standard deduction or itemize their tax returns. By not including a universal charitable deduction, and by phasing out and repealing the estate tax, the Tax Cuts and Jobs Act will result in a significant decline in giving to educational institutions.

Additionally, we oppose the excise tax on private college and university endowments included in the bill. This proposal amounts to taxing the endowed charitable gifts of donors, redirecting funds away from their intended charitable purpose of supporting students, research and academic programs.

For the past 100 years, U.S. tax policy, through the charitable tax deduction, has encouraged individuals to make philanthropic gifts to colleges, universities and independent schools. As tax reform legislation moves through Congress, CASE will continue to urge lawmakers to build on this proud tradition by including proposals that encourage all Americans to give more to educational institutions.

An educated citizenry is certainly something on which we all can agree, so let's do our part to ensure that our educational institutions have the best possible chance of securing the resources they need to achieve their life-changing missions.

About CASE

The Council for Advancement and Support of Education is a professional association serving educational institutions and the advancement professionals who work on their behalf in alumni relations, communications, development, marketing and allied areas.

CASE was founded in 1974 and maintains headquarters in Washington, D.C., with offices in London (CASE Europe, 1994), Singapore (CASE Asia-Pacific, 2007) and Mexico City (CASE América Latina, 2011).

Today, CASE's membership includes nearly 3,700 colleges and universities, primary and secondary independent and international schools, and non-profit organizations in more than 80 countries around the globe. This makes CASE one of the world's largest non-profit educational associations in terms of institutional membership. CASE serves more than 85,000 practitioners.

To fulfill their missions and to meet both individual and societal needs, colleges, universities and independent schools rely on—and therefore must foster—the good will, active involvement, informed advocacy and enduring support of alumni, donors, prospective students, parents, government officials, community leaders, corporate executives, foundation officers and other external constituencies.

CASE helps its members build stronger relationships with all of these constituencies by providing relevant research, supporting growth in the profession and fostering support of education. CASE also offers a variety of advancement products and services, provides standards and an ethical framework for the profession and works with other organizations to respond to public issues of concern while promoting the importance of education worldwide.