Fiscal Cliff Deal Preserves Charitable Deduction
Article On Jan. 2, U.S. President Barack Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8), legislation that preserves the charitable deduction and extends the estate tax and IRA charitable rollover.

Tax Policy Center: Fiscal Cliff Deal Will Increase Charitable Giving
Article In a January 2013 fact sheet (pdf), the Urban-Brookings Tax Policy Center estimates that the American Taxpayer Relief Act of 2012 (H.R. 8) will increase charitable giving by $3.3 billion or 1.3 percent.

White House Releases Report Criticizing Dollar Cap on Charitable Deduction
Article In a Dec. 6 report, the White House National Economic Council finds that dollar cap proposals would significantly reduce charitable giving and, in some cases, effectively eliminate the charitable deduction altogether. However, the NEC also continues to push for a 28 percent cap on charitable deductions, stating that such a cap would make “the tax code more fair.”

Defending Government Subsidy of Private Giving
Article The governments of Australia, the United Kingdom and the United States are reconsidering their encouragement of philanthropic giving, according to a strategic adviser and speaker at the recent CASE Asia-Pacific Institute in Educational Fundraising.

IRS Announces 2013 Inflation Adjustments for Insubstantial Benefit Limitations
Article The Internal Revenue Service has issued guidance on inflation adjustments for 2013.

How to Pass a Bond Issue or Tax Levy
Article Community colleges should use demographic data to determine the best time to request voter support for bond issues and tax levies, says a former institutional leader.

CASE Europe, UK Fundraisers Applaud Government for Shelving Charity Tax Plans
Article UK fundraisers and donors welcomed the recent decision by Chancellor of the Exchequer George Osborne to abandon his plans to cap income tax relief on charitable donations. The reversal of the March budget proposal followed three months of sustained lobbying led by a consortium of organisations, including CASE Europe and Universities UK.

Summer Camp Revenue: Is it Unrelated Business Income?
Article Colleges, universities and independent schools that are holding or hosting summer camps this year should review the Internal Revenue Service rules on the treatment of unrelated business income.

IRA Charitable Rollover Expires
Article Congress did not act to extend the IRA Charitable Rollover prior to its expiration on Dec. 31, 2011. Many lawmakers hope to pass a retroactive extension of the IRA charitable rollover in 2012.

CASE, Nonprofit Coalition Urge Lawmakers to Protect Value of Charitable Deduction
Article CASE and 22 other nonprofit associations and organizations have sent a joint letter to the U.S. House and Senate leadership urging lawmakers to protect the value of the charitable deduction by opposing efforts to cap the value of itemized deductions for charitable contributions.

CBO Report Outlines Options for Changing Tax Treatment of Charitable Giving
Article In a May 2011 report, the Congressional Budget Office outlined options for changing the tax treatment of charitable giving.

CASE Europe Welcomes New Measures to Boost UK Philanthropic Giving
Article CASE Europe welcomes the 23 March announcement by Chancellor of the Exchequer, George Osborne, that charities will be allowed to claim gift aid on donations worth £5,000 each year without a gift aid declaration.

New IRA Charitable Rollover Resources Available
Article In December 2010, President Barack Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (H.R. 4853), a bill that includes a two-year, retroactive extension of the IRA charitable rollover through Dec. 31, 2011. To help independent schools, colleges, universities and their foundations spread the word and encourage donors to consider IRA charitable rollover gifts, CASE has posted two new resources on its website–a sample promotional flyer and a transfer instruction letter template.

Gift Aid Forum Releases Recommendations, UK Responds
Article A group of treasury and charity representatives, including CASE's Joanna Motion, has released a report following its review of gift aid, a UK policy that enables tax-effective giving to charities.

Estate Tax, IRA Charitable Rollover Extensions Signed Into Law
Article On Dec. 17, President Barack Obama signed H.R. 4853 (pdf) into law, a tax bill that temporarily extends the federal estate tax and IRA charitable rollover.

Survey Indicates Wealthy Donors May Give More to Offset Higher Taxes
Article Nearly 90 percent of financial advisers expect income taxes to increase for most of their clients in the next 12 to 18 months, and one in four predicts clients will increase charitable giving to offset these tax hikes, according to new survey findings.

New UK Finance Act to Impact Cross-Border Giving
Article Changes brought in by the UK Finance Act 2010 are likely to have a significant impact on European charities and philanthropy.

Getting Closer to Cross-Border Charitable Giving in Europe
Article Europe-based charities can now take advantage of UK charity tax reliefs, a move that could signal a more liberal flow of giving between European member states.

CASE VP to be Part of Consultation on UK Gift Aid Reform
Article Joanna Motion, vice president of international operations for CASE, will participate in a sector-wide discussion group on a reform of gift aid in the United Kingdom.

UK Opts Out of EC Proposal on Succession, Wills
Article Following concern expressed by higher education institutions, CASE and other organizations, the UK government says it will not enter into a European Commission proposal to establish common rules concerning cross-border disputes about inheritance.

Brussels Court Makes Landmark Ruling on Foreign Donations
Article A recent ruling by a Brussels court on cross-border donations will “make it easier” for universities in the United Kingdom and other European Union countries to solicit foreign donations.

EU Tax Relief Good News for Universities, Other Nonprofits
Article A recent European court ruling on tax relief could make it more attractive for universities in the United Kingdom and across Europe to compete for donors in other European Union countries.