Login

Tax and 501(c)3 Policy

Orchestras are tax-exempt organizations and are part of the nation’s nonprofit charitable sector working to improve the quality of life in communities nationwide.  Orchestral activity is supported by an important combination of public volunteerism, private philanthropy, and civic support that is made possible by virtue of tax exempt status.

In the links below, the League provides the latest information about nonprofit tax policies impacting orchestras and opportunities to weigh in with Congress and the IRS about pending new regulations and laws.

Learn Advocacy

November 12, 2020

Orchestras' Guide to Ethics and Accountability

Orchestras depend on support from the public and must operate ethically and effectively to maintain the public’s trust. As nonprofit organizations around the country are shoring up their administrative and governance practices, orchestras must develop a transparent culture on issues ranging from employee and volunteer human resource policies to financial record-keeping.
Orchestras' Guide to Ethics and Accountability READ MORE

Learn Advocacy

December 6, 2012

Nonprofit Listening Post

As vital participants in the U.S. nonprofit community, orchestras contribute to the substantial public value produced by the nation’s charitable sector, and are likewise impacted by the policies and environment for nonprofits nationwide. The League and 75 member orchestras are participants in the Nonprofit Listening Post Project, an initiative of the Johns Hopkins Center for Civil Society Studies.

Advocacy

Take Action: Tax and 501(c)3 Policy

Orchestras, like many other charitable organizations, are able to serve communities by virtue of their tax exempt status and the deductibility of private donations. Policymakers can increase charitable giving by protecting and improving tax incentives.

League Tax Updates

The League’s D.C. office reports on the latest developments as the Hill considers new rules for nonprofit taxation, governance, and management.

  • Advocacy

    February 14, 2022

    Latest Arts Policy News

    In This Issue: Act Now: ERTC Reinstatement Gaining Support; States Now Processing FEMA Safe Opening Assistance; U.S. Copyright Office Opens Talks on 'Bots'; Shuttered Venue Grants in Action Nationwide; NEA American Rescue Plan Grants to Aid 24 Orchestras; New Engagement by U.S. Department of Education on Arts Learning; Engaging International Artists? Explore Consular Waivers, Confirm Approved Vaccines

  • Advocacy

    January 13, 2022

    Kick-Start 2022 with the Latest Arts Policy News

    In This Issue: Act Now: Renewed COVID-19 Relief Talks Underway; NEA Awards 1st Round FY22 Grants, Direct ARP Grants to Come; Newest Artist Visa Updates as Travel Resumes, Cautiously; League Resources on COVID-19 Relief and New Safety Rules; 2022: A Key Year for Advocacy

  • Advocacy

    December 17, 2021

    Year-End Policy News and Looking Ahead

    In This Issue: Speak Up to Reinstate the Employee Retention Tax Credit; IRS to Non-Itemizers: Donate Now; Shuttered Venue Operators Grants Enter New Phase of Implementation; National Endowment for the Arts Grant News and Updates; Our Year-End Thanks to You!

  • COVID-19

    November 12, 2021

    Major Policy Developments, International Travel Resumes, and Latest SVOG News

    In This Issue: Employee Retention Tax Credit Curtailed as Infrastructure Bill Passes; New Action Ahead on Shuttered Venue Operators Grants; The Latest on COVID-19 Safety Protocols and Requirements; COVID-19 Travel Bans Lifted: New Policies in Place for International Air Travel; Speak Up Now to Preserve New Charitable Giving Incentives!

  • Advocacy

    October 8, 2021

    Agency Nominations, Policy Updates, and More

    In This Issue: Still Time to Act on Arts and Recovery, Reminder! New Charitable Giving Incentives Encourage Donors to Give More, Shuttered Venue Operators Grants: Reporting Requirements Coming Soon, International Guest Artists Experiencing Visa Delays and Complications, Dr. Maria Rosario Jackson Nominated to Lead National Endowment for the Arts, Arts Education Legislation Nears Introduction, October is National Arts and Humanities Month

  • COVID-19

    September 20, 2021

    Fall Brings Important Policy News and Opportunities

    In This Issue: Act Now: Arts and Recovery; Shuttered Venues Grants Enter Supplemental Phase; U.S. to Lift International Travel Restrictions in Early November

  • Visa & Tax Requirements

    March 11, 2021

    Advocacy Work Continues!

    Please continue to speak up to let your members of Congress know the ways in which COVID relief is supporting your orchestra and your community. While much attention has been given to COVID relief legislation, there are other bills that will need support in the coming weeks and months as well.

  • Visa & Tax Requirements

    October 9, 2020

    Universal Charitable Deduction and the Latest Giving Trends

    Building on years of advocacy by orchestras in partnership with the broader nonprofit sector, a new universal charitable deduction was created under the CARES Act in March, allowing the growing number of taxpayers who do not itemize their returns to receive a tax deduction of up to $300 per tax return for cash charitable donations to 501(c)(3) nonprofit organizations during calendar year 2020.

  • Visa & Tax Requirements

    June 24, 2020

    Ask Your Senator to Cosponsor Universal Charitable Deduction Bill

    Some good news, as the League and orchestras join the broader nonprofit sector in seeking increased incentives for the charitable giving that supports communities nationwide: Senators James Lankford (R-OK), Chris Coons (D-DE), Mike Lee (R-UT), Jeanne Shaheen (D-NH), Tim Scott (R-SC), and Amy Klobuchar (D-MN) have introduced the bipartisan Universal Giving Pandemic Response Act (S. 4032) (PDF) to expand the current above-the-line deduction for charitable giving made available by the Coronavirus Aid, Relief, and Economic Security (CARES) Act in March.

  • Visa & Tax Requirements

    February 12, 2020

    Did your orchestra pay taxes on transportation benefits? Refunds now available!

    The 21% Unrelated Business Income Tax (UBIT) on parking and commuting benefits that was created by comprehensive tax reform signed into law in December 2017 has now been retroactively repealed.

See all Tax and 501(c)3 Policy News Items

Contact Congress

Raising your voice about key issues before Congress is essential. Contacting Congress is easy to do, and your communication with elected officials will ensure that communities nationwide continue to benefit from orchestral music.

Show Your Support