Universal Giving Pandemic Response and Recovery Act
Congress has passed a number of measures that helped nonprofits during the pandemic, including measures that benefit those who donate to charities. In March 2020, Congress enacted a $300 charitable deduction for cash gifts from non-itemizers (those who take the standard charitable deduction) for 2020. In December, Congress extended the universal charitable deduction availability through 2021 and increased the cap to $600 for joint filers. By passing the Universal Giving Pandemic Response and Recovery Act (UGPRRA), Congress can build upon this support and do more to make giving incentives fair for all taxpayers and to strengthen and expand this incentive. This will help charitable organizations achieve their missions and support their workforces and communities as our nation recovers from the current and future crises.