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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.

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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

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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.

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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.

  • 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.

  • Visa & Tax Requirements

    February 12, 2020

    Reminder! IRA Rollover is a key giving incentive

    Many orchestras have received significant new contributions since the IRA Charitable Rollover provision was made permanent in 2015, allowing individuals age 70-1/2 and older to make direct, tax-free transfers of up to $100,000 per year (up to $200,000 for married couples) from their Individual Retirement Accounts (IRA) to qualified charities.

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.

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