2025 Federal Public Policy – Key Resources:
Federal Legislative Priorities:
- Protecting Nonprofits in the Tax Debate: The expiration of key provisions of the 2017 tax law at the end of 2025 sets the stage for one of the most consequential tax debates in a generation. KNN, in partnership with the National Council of Nonprofits and our state association colleagues around the nation, is committed to identifying and promoting fundamental tax policy proposals that will enhance the abilities of organizations to advance their missions in communities while working to ensure that adverse policies, including benign proposals with identifiable, adverse consequences, are not adopted.
- Click to take action NOW
- Updated analysis of the tax bill
- Chart of the tax provisions
- One-pager on our top priorities
- Charitable Giving Tax Incentives: Kentucky’s charitable nonprofits continue to experience growing demand for their services, yet costs continue to rise due to inflation while private donations and the number of donors are declining. The needs in our communities are far greater than the ability of governments to address alone. Congress should empower millions more taxpayers to help solve these challenges by enacting tax incentives that encourage donations to the work of charitable organizations in their communities. Three members of Kentucky’s federal delegation have signed on as co-sponsors of The Charitable Act: Congressmen Andy Barr, Brett Guthrie, and Morgan McGarvey. Click here for more information on this and other issues related to charitable giving tax incentives.
- Protecting Nonprofit Nonpartisanship: For nearly 70 years, an important provision in the federal tax code Section 501(c)(3), sometimes called the Johnson Amendment, has provided that in exchange for tax-exempt status, a charitable nonprofit, foundation, or religious organization may “not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” This language serves to protect charitable nonprofits, houses of worship, and foundations – and the donating public by ensuring organizations dedicated to the public good remain above the political fray. Nonprofits operate as safe havens from the caustic partisanship that is bedeviling our country, places where people can come together to solve community problems. Repeal or revision of the law would damage the integrity and effectiveness of all charitable nonprofits and foundations. Click here to learn more.
Kentucky’s Federal Delegation Resources:
Senator Mitch McConnell
Email
Main office: (202) 224-2541
Field office locations & phone numbers
Senator Rand Paul
Email
Main office: (202) 224-4343
Bowling Green field office: (270) 782-8303
Congressman Andy Barr
Email
Main office: (202) 225-4706
Lexington field office: (859) 219-1366
Congressman James Comer
Email
Main office: (202) 225-3115
Field office locations & phone numbers
Congressman Brett Guthrie
Email
Main office: (202) 225-3501
Field office locations & phone numbers
Congressman Thomas Massie
Email
Main office: (202) 225-3465
Field office locations & phone numbers
Congressman Morgan McGarvey
Email
Main office: (202) 225-5401
Louisville field office: (502) 582-5129
Congressman Hal Rogers
Email
Main office: (202) 225-4601
Field office locations & phone numbers
Public-private partnerships for the public good:
Promote and support executive action and/or legislation that strengthens communities through a strong nonprofit sector and workforce, including addressing systemic problems with nonprofit-government contracting and grants at the federal, state, and local levels.
- Advocate for legislation that addresses grants and contracting practices, including advanced payments, timely execution of agreements, prompt payment and interest penalties for late payments, as well as streamlined application and reporting processes.
- Advocate for the General Assembly to establish a budgetary policy that requires the commonwealth to sufficiently fund their partnerships with the nonprofits the state has chosen to contract with for the provision of statutorily required services, as well intervention and prevention services – ensuring that effective, quality, uninterrupted services exist for the residents of the commonwealth and that nonprofits can maximize the full impact of taxpayer dollars.
- Advocate for spending decisions that promote fiscal stability and growth in the Commonwealth, while also ensuring the work of nonprofits to serve Kentuckians and meet community needs is sustained and protected.
- Advocate for rate increases and/or increased funding for nonprofits contracting with government to provide legally required services on behalf of the Commonwealth starting July 1, 2024.
Tax policy that empowers community solutions through nonprofits:
- Support expanded, enhanced and new tax and other incentives for individuals and businesses, including a universal non-itemizer charitable giving tax deduction, at the federal and state level to encourage individuals to give generously to the work of charitable nonprofits. Actively oppose floors, caps or limits on existing incentives that would harm the sector’s ability to leverage philanthropic support.
- Oppose the imposition of taxes, fees, or payments in lieu of taxes (PILOTS) on tax-exempt nonprofits, as well as oppose requirements to collect and remit sales and use taxes from individuals receiving services from charitable nonprofits.
- Support policies that maintain and, where appropriate, expand nonprofit exemptions from paying or collecting and remitting state and local property, sales, and use taxes.
Nonprofit advocacy rights and civic engagement:
- Preserve the integrity of charitable nonprofits by supporting the tax-law ban on electioneering and partisan political activities and oppose restrictions on the advocacy rights of charitable nonprofits.
- Oppose legislation, policies, and practices that prevent individuals from voting and exercising their civic responsibilities.
Nonprofit independence and ensuring public trust:
Support reasonable and non-burdensome regulations and policies that allow nonprofits to earn and maintain public trust through appropriate transparency. Oppose policies or legislation that impose increased costs, burdens, barriers, limitations, or liabilities on nonprofits – negatively impacting their ability to effectively accomplish their core mission.
- Oppose policies and legislation that do not ensure that personal information about individual donors to 501(c)3 charitable nonprofits remains protected from public disclosure, while also ensuring that government agencies that regulate 501(c)3 charitable nonprofits and other exempt organizations have access to the information they need to protect the public and the integrity of the nonprofit sector by providing oversight of nonprofits.
KY General Assembly Resources:
- Find your District / Find your Legislator
- Find your Senator
- Find your member of the House of Representatives
- Call the Legislative Message Line – 1-800-372-7181
- Legislative Research Commission website provides links to live-feed coverage, committee schedules and more. You can also follow coverage on the Legislature’s YouTube Channel or KET.
- Tips for Visiting with Legislators
State bills we followed in 2025:
