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

CASE believes in advancing education to transform lives and society. As a global nonprofit membership association of educational institutions, CASE helps develop the communities of professional practice that build institutional resilience and success in challenging times. The communities include staff engaged in alumni relations, fundraising, marketing, student recruitment, stakeholder engagement, crisis communications and government relations. CASE is volunteer-led and uses the intellectual capital of senior practitioners to build capacity and capability across the world.

CASE has offices in Washington, D.C., London, Singapore and Mexico City. Member institutions include more than 3,700 colleges and universities, primary and secondary independent and international schools, and nonprofit organizations in 82 countries. CASE serves nearly 88,000 practitioners. For more information about CASE, please visit www.case.org.