Public Policy Position: Charitable Giving

The National Association of Independent Schools (NAIS) believes that:

  • Tax law should support the long and proud tradition of philanthropic support of nonprofit organizations with tax-deductible charitable donations.
  • Tax reform initiatives should strengthen, not undermine, charitable giving laws.
  • Charitable gifts, including cash, tangible, and intangible personal property, enable private independent schools to fulfill their missions by providing support for classrooms, teacher professional development, innovations in teaching and learning, student financial assistance, and environmental and global initiatives.
  • Charitable giving makes it possible for private independent schools to be financially self-reliant, saving local and state governments millions of dollars annually.

Charitable Giving Legislative Initiatives

NAIS supports policies that:

  • Retain the tax-exempt organization designation 501(c)(3) and the resulting benefits for independent schools.
  • Preserve and/or enhance current tax laws that encourage individuals to voluntarily make charitable gifts to tax exempt organizations of their choice.

NAIS opposes policies that:

  • Undermine or limit the value of itemized deductions for charitable gifts.

Who We Are

The National Association of Independent Schools provides services to more than 1,800 schools and associations of schools in the United States and abroad, including more than 1,500 nonprofit, independent private K-12 schools in the U.S. that are self-determining in mission and program and are governed by independent boards.