Incentives for Charitable Giving

Last updated January 3, 2023

Tax policies should encourage North Carolinians to give back generously to their communities by supporting the work of charitable nonprofits. The Center's 2022 federal policy efforts include Restoring and Improving Charitable Giving Incentives

State Policy

  • Support universal, non-itemizer tax deductions or credits for charitable contributions to incentivize all North Carolinians to give generously to the work of charitable nonprofits.
  • Oppose limits on the charitable deduction on state income taxes.


Federal Policy

  • Support a universal, non-itemizer deduction for charitable giving with appropriate caps and/or floors to ensure that it incentivizes taxpayers to make more generous charitable contributions than they otherwise would make.