The general sentiment of the charitable community toward the Tax Cuts and Jobs Act (TCJA) of 2017 at the time of its passing seemed despondent. Due to individual income tax changes, the TCJA was set to produce tens of billions of projected charitable donation losses. Interestingly, current data show that total individual giving is on track with amounts before the TCJA's implementation, and overall giving has exceeded pre-TCJA levels, setting records along the way. This study attempts to explore this phenomenon and more by broadly analyzing how individual income taxation, itemization, donors, and donations changed during the TCJA's tenure. Researchers, lawmakers, and charitable leaders may use this study to be better prepared in their decision making when new tax legislation is enacted.
2017年《减税与就业法案》(Tax Cuts and Jobs Act, TCJA)通过时,慈善界的普遍情绪似乎很沮丧。由于个人所得税的变化,TCJA预计将产生数百亿美元的慈善捐赠损失。有趣的是,目前的数据显示,个人捐赠总额与TCJA实施前的数额保持一致,总体捐赠超过了TCJA实施前的水平,创下了历史记录。本研究试图通过广泛分析TCJA任期内个人所得税、分项制、捐赠者和捐赠的变化来探索这一现象。研究人员、立法者和慈善机构领导人可以利用这项研究,在新的税收立法颁布时更好地准备他们的决策。
{"title":"Lessons Learned: Individual Charitable Giving and the Tax Cuts and Jobs Act of 2017","authors":"Brian L. Johnson, Vicky R. Johnson","doi":"10.1002/nvsm.70047","DOIUrl":"https://doi.org/10.1002/nvsm.70047","url":null,"abstract":"<p>The general sentiment of the charitable community toward the Tax Cuts and Jobs Act (TCJA) of 2017 at the time of its passing seemed despondent. Due to individual income tax changes, the TCJA was set to produce tens of billions of projected charitable donation losses. Interestingly, current data show that total individual giving is on track with amounts before the TCJA's implementation, and overall giving has exceeded pre-TCJA levels, setting records along the way. This study attempts to explore this phenomenon and more by broadly analyzing how individual income taxation, itemization, donors, and donations changed during the TCJA's tenure. Researchers, lawmakers, and charitable leaders may use this study to be better prepared in their decision making when new tax legislation is enacted.</p>","PeriodicalId":100823,"journal":{"name":"Journal of Philanthropy and Marketing","volume":"31 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2026-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146091109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}