Nonprofit Planning and Impact with Regard to the 2018 Tax Law

Authors

  • Rebecca Padot University of Pennsylvania

DOI:

https://doi.org/10.20899/jpna.9.2.183-196

Keywords:

Tax Law, Nonprofits, Surveys, Tax Cuts and Jobs Act, Nonprofit Size

Abstract

The Tax Cuts and Jobs Act (TCJA) is considered the largest tax overhaul since 1986 and was anticipated to produce declining charitable donations for nonprofits and was expected to create disruption across the nonprofit sector in 2018. This study tests whether small nonprofits (under $250,000 in revenues) or large nonprofits (over $250,000 in revenues) planned differently due to the law and secondly, how they were affected by the law. Utilizing survey data from 50 nonprofits, this research offers qualitative data on both large and small nonprofit organizational awareness as it relates to the rollout of the law.

Author Biography

  • Rebecca Padot, University of Pennsylvania

    Rebecca H. Padot is Associate Faculty Director of the Partnership for Innovation, Cross-Sector Collaboration, Leadership, and Organization (PICCLO) at the University of Pennsylvania. She is Associate Professor of Practice in public leadership and administration at the University of Pennsylvania.  She received all three of her Ivy League graduate degrees from the University of Pennsylvania (Ph.D. in Political Science, M.G.A./M.P.A. at the Fels Institute of Government, and M.A. in Political Science) and has previously held the titles of Bradley Fellow, Earhart Fellow, Fox Distinguished Graduate Fellow, Mumford Fellow, and PRRUCS Fellow. Her Routledge book, The Politics of Foster Care Administration in the United States, was released as part of the Routledge Research in Public Administration and Public Policy Series.

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Published

2023-08-01

Issue

Vol. 9 No. 2 (2023)

Section

Research Articles

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