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Nonprofits CAN Lobby! – Overview of IRS lobbying regulations for 501(c)(3) public charities.
Charities and Elections – Read this election-season fact-sheet for information about how New Jersey public charities can safely advance their missions and encourage civic participation.
About NJ’s Nonprofit Community
National Council of Nonprofits
Nonprofit Advocacy Updates E-newsletter
Nonprofits Urge Governor, Lt. Gov., Legislature to Enact State-Level Charitable Giving Incentive
MAY 27, 2022 – THANK YOU to the nearly 150 nonprofit organizations and allies who signed onto the community letter urging the Governor and State Legislature to enact a state-level charitable giving incentive for donations to New Jersey nonprofits. The letter was emailed on May 27, 2022, to Governor Murphy, Lieutenant Governor Oliver, all 120 members of the State Legislature, and the Governor’s senior staff.
Law Raises Mandatory Audit Threshold for Charitable Fundraising in NJ
On January 18, 2022, Governor Murphy signed legislation that raises the statutory threshold for which an annual New Jersey charities registration report must be accompanied by an independent audit to $1 million in contributions. The new law also excludes certain nonmonetary contributions from the calculation of the audit threshold, and it provides for automatic filing extensions for certain nonprofit annual reports submitted to the state.
New law allows non-profits to conduct member meetings remotely; removes requirement that state of emergency be in effect
January 11, 2022 – Legislation signed by Governor Murphy on January 10, 2022, allows nonprofits greater flexibility to conduct member meetings remotely on an ongoing basis.
The Center advocated for this measure, which took effect immediately.
Games of chance ballot question PASSES
GAMES OF CHANCE BALLOT QUESTION PASSES! In the November 2021 general election, New Jersey voters PASSED Ballot Question 2 by an overwhelming margin. As of January 1, 2022, New Jersey nonprofits may use their games of chance proceeds for general operations. Previously, only veterans’ organizations or senior group had this flexibility. THANK YOU to all who voted for it!
- Visit our COVID-19 webpage for the most up to date information and resources.
- How is the crisis affecting New Jersey non-profits? See our March, April and July rapid response surveys.
- WIN! – State legislation to clarify and update unemployment relief for reimbursing non-profit employers signed into law More information – last updated 7/2/2021
- WIN! NJ Legislation to provide more flexibility in state contracts amid the COVID-19 pandemic signed into law Find out more – last updated 11/12/2020
- Non-profits call on state legislature, Congressional delegation to act swiftly on additional COVID-19 relief press conference recording press release(10/13/2020)
- 150 non-profits, allies to Governor Murphy, Lt. Gov. Oliver, Legislature: More COVID-19 relief urgently needed Read the joint letter(8/27/2020)
- NJ legislation to create tax incentive for charitable contributions during the COVID-19 emergency passes Senate More information – updated 5/14/2020
- NJ legislation would ease non-profit filing burdens amid the COVID-19 pandemic Find out more
- THANK YOU to all who signed onto the NJ Non-Profit Community Letter urging our state’s Congressional delegation to champion non-profit provisions in the next CARES Act. The letter, signed by 171 non-profits and allies, was sent to the delegation on April 16. Read the letter
- Our message to Governor Murphy and New Jersey Legislative Leaders:
Include non-profits in your COVID-19 relief measures
- Federal CARES Act – including the interim funding for COVID-19 relief – Summary of key non-profit provisions – last updated 5/7/2020
- Federal Families First Coronavirus Response Act – temporary leave mandates, unemployment extensions and more; more information from Pro Bono Partnership
Tax Reform and Non-Profits
Updated June 15, 2019 – The IRS has issued final regulations that would effectively invalidate the use of so-called “SALT workarounds” like those passed in New Jersey and other high-cost-of-living states to mitigate the impact of the federal $10,000 deductibility limit on state and local taxes (SALT), while providing “safe harbors” for some other programs. New Jersey’s attorney general had previously vowed to challenge the IRS’ ruling if it prohibited the state’s framework.
Tax Reform and Non-Profits
Universal Charitable Deduction Legislation Introduced in U.S. Congress
February 27, 2019 – Congressman Chris Smith (NJ-4) has re-introduced legislation that would provide for a complete “above-the-line” charitable deduction which would provide all taxpayers with a tax incentive for charitable giving, regardless of whether they itemize on their tax returns. H.R. 651, the bipartisan Charitable Giving Tax Deduction Act, is cosponsored by Rep. Henry Cuellar (TX). The Center strongly supports this legislation. Learn more.
New Jersey Charities Registration
NJ Consumer Affairs finalizes rule to maintain donor information submission requirement
The New Jersey Division of Consumer Affairs has adopted regulations that maintain a longstanding requirement that organizations submit donor names and addresses to the Division as part of their annual reporting requirements under the New Jersey Charitable Registration and Investigation Act. The regulations come in the wake of the IRS’ July 2018 announcement that it would no longer require non-501(c)(3) organizations to submit donor names and addresses to the IRS as part of Form 990 Schedule B. Under the Division’s adopted regulations, any organization required to register and file annual reports to the Division under the Charitable Registration and Investigation Act will be required to submit the same information that is normally required under Schedule B. Learn more
New Jersey Charities Registration Process
Reminder: All New Jersey charitable solicitation registration filings must be done online
The New Jersey Division of Consumer Affairs in May 2018 began requiring that all charities registrations and renewals be submitted via the Division’s dedicated online portal; paper submissions are no longer accepted. The Center is continuing to work with the Division regarding the portal and other suggestions to make the charities registration system as smooth as possible. More information
Non-Profit Trends and Outlook
February 26, 2019 – A “prolonged gap” between escalating demand for the services provided by New Jersey’s charities and stagnant funding poses a threat to the ability of organizations to provide those services, according to a new report released by the Center for Non-Profits.
Our deep thanks to SobelCo and Horizon Blue Cross Blue Shield of New Jersey for supporting this year’s report, and to all who participated in the survey.
Employment Law in New Jersey
Pay Equity, Earned Sick Leave, Minimum Wage and other Employment Changes Enacted
New Jersey Governor Phil Murphy recently signed into law several important bills affecting employers of all sizes, including non-profits, in regards to pay equity, earned sick leave, minimum wage and more. Additional legislation banning salary history inquiries is also advancing through the New Jersey legislature. Learn more.
Health Insurance in New Jersey
NJ Health Insurance Individual Mandate Becomes Law
May 30, 2018 – Legislation that would preserve in New Jersey the individual mandate to purchase health insurance was signed into law on May 30, 2018, by Governor Murphy. The “New Jersey Health Insurance Market Preservation Act” will require most resident taxpayers to have health insurance or pay a prescribed penalty. The law takes effect January 1, 2019. Learn more.
On December 22, 2017, President Trump signed into law sweeping tax legislation with significant, long-term ramifications for New Jersey, for charities, and the people and communities who need them.
Our 11/21/2017 Op-Ed in NJSpotlight:
Property Tax Exemptions
Updated February 16, 2020 – Legislation that would help curtail arbitrarily challenges to non-profits’ property tax exemptions by limiting the ability of third parties to appeal the property tax exempt status of other entities has been signed into law as part of a broader package. The Center for Non-Profits strongly supports this provision. more information
“Is Non-Profit Property Tax Exemption Sound Public Policy?” Presentation slides of Center executive director Linda Czipo to 4/15/2016 Seton Hall University School of Law conference
|Don’t Weaken the Existing Ban on Electioneering by 501(c)(3) Organizations
|At the annual National Prayer Breakfast, some public officials routinely call for a repeal of the 1954 Johnson Amendment which bars 501(c)(3) organizations from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. The Center for Non-Profits OPPOSES repeal of the Johnson Amendment and supports retaining the current ban. Read why in our blog.
Read the 2015 report from an alliance of non-profit and provider organizations outlining reforms to help ease the “stranglehold” of burdensome government contracting procedures that threaten their ability to provide services in their communities.
Represented by the Center for Non-Profits, an umbrella organization serving New Jersey’s charitable community, the organizations endorsed comprehensive recommendations to streamline and improve the rules and procedures by which government contracts for services with non-profit organizations. Since this report’s release, the Center has continued to push for the recommendations.
The OMB Uniform Guidance: What Non-Profits Should Know
In late December 2014, the U.S. Office of Management and Budget (OMB) published final guidance governing government grants and contracts that means good news for non-profits that receive federal grant funds, either directly or passed through state and local entities. Collective action will help make the promise of these reforms a reality. more information
May 15, 2014 – Although some progress has been made in the past several years, the system of contracting between governments and non-profit organizations remains rife with problems that threaten the ability of non-profits to provide services across the country, according to data released by the National Council of Nonprofits and the Urban Institute.
The National Council of Nonprofits report, Toward Common Sense Contracting: What Taxpayers Deserve, examines the causes and consequences of five recurring problem areas that involve billions of dollars. The report connects new data from the Urban Institute with the experiences of front-line non-profits that are delivering services on behalf of governments at all levels, and then outlines sixteen proven and often readily available solutions to these problems, including many proposed by New Jersey advocates.
Help END the Overhead Myth!
The Center for Non-Profits and the Council of NJ Grantmakers are joining forces to ask you to support a nationwide campaign to help end the overhead myth – the misguided notion that the percentage of expenses spent on administration and overhead should be the sole criterion for judging the merits of a charity.
Learn more and spread the word!
For older articles and information see the Center’s Policy Archive