• Supporting tax and other incentives at all levels of government that encourage individuals to volunteer their time and contribute resources to the missions of charitable nonprofits. This includes, but is not limited to, supporting universal or non-itemizer charitable deductions and opposing floors, caps, or limits that weaken existing charitable giving incentives.
• Promoting nonprofit relief and recovery efforts of nonprofits through temporary, targeted tax incentives for contributions to charitable nonprofits affected by natural disasters or states of emergencies, refundable payroll tax credits and other mechanisms that will help charitable nonprofits retain and pay their employees so that they may continue to serve their communities in the event of disruption of operations after natural disasters, and automatic extension of tax and other governmental filing deadlines for nonprofits affected by disasters.
• Opposing the imposition of taxes on tax-exempt organizations, unreasonable fees, or involuntary fees or payments in lieu of taxes (PILOTs).
• Maintaining and – where appropriate – expanding nonprofit sector exemptions from paying state and local property, sales, and use taxes and from collecting sales and use taxes.
• Supporting and preserving the longstanding federal policy limiting the ability to receive tax-deductible charitable donations only to tax-exempt organizations that refrain from participating in or intervening in any political campaign on behalf of or in opposition to any candidate for public office.
• Opposing the offloading of government services onto nonprofits without paying nonprofits the cost of providing these services.
• Endorses policies that promote job creation in the nonprofit sector and incentivize employment at charitable nonprofits and promote workplace diversity, equity, and inclusion, and pathways to growth and advancement.
• Supporting reforms to government-nonprofit grants processes that streamline policies and procedures to avoid duplication and waste, develop standardized definitions for contracting and grant language, ensure that payments to nonprofit organizations for direct and indirect costs from the federal government through state and local governments are applied consistently, fairly, and in a timely manner, and eliminate from federal statutes and regulations arbitrary caps on reimbursement of nonprofit indirect, administrative, or overhead costs.
• Supporting the adoption of reforms that help make the federal government a more productive and collaborative partner with nonprofit organizations.
• Supporting and preserving the longstanding federal policy allowing 501(c)(3) nonprofits to engage in nonpartisan voter registration, voter education, and get-out-the-vote activities so long as organizations are not coordinating their activities with political campaigns, political parties, or political action committees.
• Correcting misperceptions and clarifying lobbying laws and regulations to empower 501(c)(3) nonprofits to advocate fully and freely within the law.
• Oppose policies and practices that prevent individuals from exercising their civic responsibilities.

The Tennessee Nonprofit Network will work with state partners to advocate for nonprofit organizations to receive policy consideration and relief that is equitable to what for-profit organizations receive. Specifically, TNN’s priorities for 2025 are:

• Nonprofit-Government Grant Relations: Support efforts and policies to improve grant making and reimbursement processes for nonprofits and state agencies.
• Advance the Role of the Nonprofit Sector: Educate policymakers on the scope and economic impact of the nonprofit sector in Tennessee and within their districts. Advocate for nonprofits inclusion and representation in state and federal policy discussions and budget allocations.
• Nonprofit Independence: Support actions to preserve and protect the tax-exempt and nonpartisan status of nonprofits, strengthen the nonprofit economy and workforce, and protect nonprofit autonomy and right to self-governance.
• Charitable Giving & Volunteerism: Promote and expand policies that encourage charitable giving and volunteering. Oppose legislation that disincentive giving and volunteerism.
• Civic Engagement & Advocacy Education: Promote nonprofit civic engagement by educating and empowering organizations to engage in advocacy, public policy, and other civic efforts. Support initiatives that provide training and resources to build nonprofit capacity for effective advocacy, ensuring a strong voice for the sector in state and local policy discussions.
• Nonprofit Workforce: Advocate for efforts aimed at strengthening the nonprofit workforce and positioning the sector as a desirable and competitive employer, including efforts aimed at addressing access to high-quality child-care, fair compensation and benefits, and other workforce development efforts. Oppose legislation or actions that adversely affect the effectiveness of nonprofits, including burdensome employment laws and rules, disparity between nonprofit and for-profit employers, negative funding mechanisms, etc.
• Best Practices & Accountability: Support actions that provide fair and reasonable expectations of accountability and transparency within the nonprofit sector, while working to ensure that any requirements are necessary, reasonable, and non-burdensome. Oppose legislation that selectively exempts certain entities or sectors from accountability standards, ensuring a level playing field for all organizations operating within the nonprofit sector.
• Donor Secrecy & Donor Intent: Protect donor information while supporting proper government oversight of the sector through confidential, non-public disclosures. Support donor intent in giving while not adding unnecessary, burdensome, or duplicative enforcement mechanisms.