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CASE Statement on Tax Reform Conference Agreement

Statement by CASE President and CEO Sue Cunningham on the release of the House-Senate conference committee's agreement on the Tax Cuts and Jobs Act (H.R. 1)
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December 19, 2017

While we are relieved that the House-Senate conference committee chose to preserve important education tax benefits for students and employees, access to private activity bonds and the federal estate tax, the final tax legislation will make it more difficult for colleges, universities and independent schools to raise and manage private support. For this reason, CASE cannot support H.R. 1.

We do acknowledge and appreciate that the final bill includes a provision increasing the individual percentage of income limitations for cash gifts from 50 percent to 60 percent of Adjusted Gross Income. Unfortunately, the positive impact of this provision is greatly outweighed by the negative impact that other provisions will have on giving to educational institutions and charitable organizations.

Despite clear data demonstrating that doubling the standard deduction will lead to a significant decline in charitable giving, the conference committee chose not to include a universal, or above-the-line, charitable deduction in the final bill. As a result, less than 10 percent of American taxpayers will benefit from the charitable deduction, which will translate into reduced support for student scholarships, groundbreaking research, faculty and facilities at educational institutions across the country.

Additionally, the conference committee retained an unnecessary and punitive excise tax on certain college and university endowments. There is no policy rationale for taxing the endowed charitable gifts of donors, which will only increase college costs as charitable funds are redirected away from supporting students, research and academic programs.

And while the conference committee rightly preserved the federal estate tax, the decision to double the exemption level will reduce the incentive for donors to make charitable bequests to educational institutions and other charitable organizations.

As the 100th anniversary year of the charitable deduction comes to an end, Congress has missed an opportunity through tax reform to preserve and expand a tax incentive that has contributed to a strong and vibrant charitable sector in the United States. In the coming year, we plan to urge lawmakers to enact a universal charitable deduction and other policies that encourage all Americans to give generously to educational institutions.

About CASE

CASE—the Council for Advancement and Support of Education—is a global, not-for-profit membership association with a vision to advance education to transform lives and society.    

CASE is the home for advancement professionals, inspiring, challenging, and equipping them to act effectively and with integrity to champion the success of their institutions. CASE defines the competencies and standards for the profession of advancement, leading, and championing their dissemination and application with more than 97,000 advancement professionals at 3,100 member institutions in 80 countries.  

Broad and growing communities of professionals gather under the global CASE umbrella. Currently these include alumni relations, development services, communications, fundraising, government relations, and marketing. These professionals are at all stages of their careers and may be working in universities, schools, colleges, cultural institutions, or other not-for-profits. CASE uses the intellectual capital and professional talents of a community of international volunteers to advance its work, and its membership includes many educational partners who work closely with the educational sector.   

Headquartered in Washington, D.C., CASE works across all continents from its regional offices in London, Singapore, and Mexico City to achieve a seamless experience for all its stakeholders, particularly its members, volunteers, and staff.  

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    Join us at CASE Academy and unlock the leader within you. At this exclusive online course,  you’ll embark on a learning journey alongside colleagues from diverse advancement disciplines.

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    Advancement Resource Catalog

    ARC

    Visit the CASE Library's database and search through more than 15,000 articles, books, and white papers. Start your search.

  • Insights
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    • Today’s Opportunities
    • Building Strategy
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    • CASE Global Reporting Standards

    CASE Global Standards

    Global Standards

    Learn about the common set of standards, guidelines, and definitions for reporting the results of educational philanthropy activities at schools, colleges, and universities across the globe.  

  • Awards
    • Circle of Excellence
    • Global Individual Achievement Awards
    • Independent School Awards
    • Individual Achievement Awards
      • Distinguished Service Awards
      • CASE Leadership Award
      • Previous Winners
    • CASE District Awards
    • CASE Commonfund College and University Foundation Award
    • Award Recipients

    Circle of Excellence Awards

    COE

    CASE’s annual Circle of Excellence Awards showcase outstanding work in advancement. Meet our exceptional award winners.

  • Connect
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      • Africa
      • Asia-Pacific
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      • Latin America
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    • Communities
    • Schools
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    • College and University Foundations
    • U.S. Advocacy Action Center
    • Volunteer
    • Educational Partners
      • Engage with CASE
      • Marketing Opportunities Available with CASE
      • Industry Advisory Council
      • Educational Partners Directory
      • CASE Standards Champions
      • CASE Media Kit
    • CASE Multi-Cultural Network

    Educational Partners

    Educational Partners

    Meet CASE's Educational Partners - industry thought leaders working with CASE to strengthen schools, colleges, and universities.

  • Talent
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      • Become a Host Institution
      • Intern Spotlight
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      • Asia-Pacific
      • Europe
      • US and Canada

    Career Central

    Career Central

    Visit CASE's Career Central to build your team or look for new career opportunities. 

  • About
    • Championing Advancement: CASE Strategic Plan
    • Celebrating 50 Years
    • What CASE Stands For
    • The Evolution of CASE
      • Board Leadership
      • Volunteer Leadership
      • President's Page
    • Offices & Staff
      • Washington D.C.
      • London
      • Mexico City
      • Singapore
      • Senior Staff Listing
    • Membership
    • Giving to CASE
      • Giving Opportunities
      • Impact of Giving
      • Legacy Giving
    • Online Newsroom
      • CASE in the News
      • CASE Experts
      • CASE Media Kit
    • Careers at CASE

    CASE Future Fund

    CASE Future Fund

    In celebration of CASE’s 50th anniversary, CASE is proudly establishing the Future Fund – a visionary philanthropic initiative poised to support and shape the future of the advancement profession. Support the Future Fund. 

  • Membership
    • Create/Manage My Account
    • Become an Institutional Member
    • CASE Membership Primary and Secondary Coordinators
    • Explore Membership Benefits
    • Membership Directory
    • Membership Tutorial Videos

    Member Benefits

    Member Benefits

    Strengthen your advancement operation, including the latest research and trends in advancement, career and professional development programs, and publications. 

    See all membership benefits and contact us today! 

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