Comment from Charitable Giving Coalition

Summary: The Charitable Giving Coalition, representing over 175 nonprofit and charitable organizations, requests that the Treasury and IRS include guidance on the One Big Beautiful Bill Act's charitable giving provisions in the 2026-2027 Priority Guidance Plan. They specifically seek clarity on new deduction floors, documentation requirements for non-itemizers, carryforward rules, and the definition of qualifying contributions to ensure smooth implementation for donors and nonprofits.