Nonprofit Planning and Impact with Regard to the 2018 Tax Law
The Tax Cuts and Jobs Act (TCJA) is considered the largest tax overhaul since 1986 and was anticipated to produce declining charitable donations for nonprofits and was expected to create disruption across the nonprofit sector in 2018. This study tests whether small nonprofits (under $250,000 in rev...
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| Format: | Article |
| Language: | English |
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Midwest Public Affairs Conference
2023-05-01
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| Series: | Journal of Public and Nonprofit Affairs |
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| Online Access: | https://www.jpna.org/index.php/jpna/article/view/728 |
| _version_ | 1827939617332002816 |
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| author | Rebecca Padot |
| author_facet | Rebecca Padot |
| author_sort | Rebecca Padot |
| collection | DOAJ |
| description |
The Tax Cuts and Jobs Act (TCJA) is considered the largest tax overhaul since 1986 and was anticipated to produce declining charitable donations for nonprofits and was expected to create disruption across the nonprofit sector in 2018. This study tests whether small nonprofits (under $250,000 in revenues) or large nonprofits (over $250,000 in revenues) planned differently due to the law and secondly, how they were affected by the law. Utilizing survey data from 50 nonprofits, this research offers qualitative data on both large and small nonprofit organizational awareness as it relates to the rollout of the law.
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| first_indexed | 2024-03-13T08:57:32Z |
| format | Article |
| id | doaj.art-94c3e9e41daf4af1b6133c4437cfd44f |
| institution | Directory Open Access Journal |
| issn | 2381-3717 |
| language | English |
| last_indexed | 2024-03-13T08:57:32Z |
| publishDate | 2023-05-01 |
| publisher | Midwest Public Affairs Conference |
| record_format | Article |
| series | Journal of Public and Nonprofit Affairs |
| spelling | doaj.art-94c3e9e41daf4af1b6133c4437cfd44f2023-05-28T14:04:33ZengMidwest Public Affairs ConferenceJournal of Public and Nonprofit Affairs2381-37172023-05-0110.20899/jpna.9.2.1-14Nonprofit Planning and Impact with Regard to the 2018 Tax LawRebecca Padot0University of Pennsylvania The Tax Cuts and Jobs Act (TCJA) is considered the largest tax overhaul since 1986 and was anticipated to produce declining charitable donations for nonprofits and was expected to create disruption across the nonprofit sector in 2018. This study tests whether small nonprofits (under $250,000 in revenues) or large nonprofits (over $250,000 in revenues) planned differently due to the law and secondly, how they were affected by the law. Utilizing survey data from 50 nonprofits, this research offers qualitative data on both large and small nonprofit organizational awareness as it relates to the rollout of the law. https://www.jpna.org/index.php/jpna/article/view/728Tax LawNonprofitsSurveysTax Cuts and Jobs ActNonprofit Size |
| spellingShingle | Rebecca Padot Nonprofit Planning and Impact with Regard to the 2018 Tax Law Journal of Public and Nonprofit Affairs Tax Law Nonprofits Surveys Tax Cuts and Jobs Act Nonprofit Size |
| title | Nonprofit Planning and Impact with Regard to the 2018 Tax Law |
| title_full | Nonprofit Planning and Impact with Regard to the 2018 Tax Law |
| title_fullStr | Nonprofit Planning and Impact with Regard to the 2018 Tax Law |
| title_full_unstemmed | Nonprofit Planning and Impact with Regard to the 2018 Tax Law |
| title_short | Nonprofit Planning and Impact with Regard to the 2018 Tax Law |
| title_sort | nonprofit planning and impact with regard to the 2018 tax law |
| topic | Tax Law Nonprofits Surveys Tax Cuts and Jobs Act Nonprofit Size |
| url | https://www.jpna.org/index.php/jpna/article/view/728 |
| work_keys_str_mv | AT rebeccapadot nonprofitplanningandimpactwithregardtothe2018taxlaw |