New Jersey Charitable Giving Incentive

State Level Charitable Deduction Legislation Reintroduced

Updated June 1, 2018

Bipartisan legislation that would allow taxpayers to deduct charitable contributions from their state income taxes has again been introduced in Trenton. S-2179 (Kean/Singleton)/A-307 (Webber/Bucco) would permit a taxpayer to deduct from NJ income taxes the amount of charitable contributions made to a “qualified New Jersey-based charitable organization” equal to the amount that is allowable as a charitable deduction under federal income taxes. A taxpayer need not itemize on their federal return in order to claim the state deduction. A “qualified” New Jersey-based organizations is defined in the bill as:

a charitable organization that is registered pursuant to the "Charitable Registration and Investigation Act," P.L.1994, c.16 (C.45:17A-18 et seq.), or an organization that is exempt from the registration requirements of that act pursuant to section 9 of P.L.1994, c.16 (C.45:17A-26), and that maintains an office, employs persons, and provides services in this State.

The Center for Non-Profits supports this legislation, and has long advocated for the creation of a state-level charitable giving incentive in New Jersey (see this blog, for example, to read why). State-level charitable giving incentive bills have been introduced in previous legislative sessions; while some have seen legislative movement, none has achieved final passage.  

We will be working to advance this bill as well as the federal universal charitable deduction legislation that has recently been introduced in Congress.  For more information or to become involved, email Linda Czipo at lczipo @ (remove spaces in the email address before sending).


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