As time marches on and each generation goes through its fair share of economic and cultural changes, it is a theme that each generation must also adapt to new circumstances. For those of us in the workforce through many of these trends – including the oil bust, Great Recession, COVID and much more – we know that rolling with the punches all part of doing business, no matter in what industry we practice. However, it is difficult to argue that any sector has been called on more often to do more with less – especially when times are hard – than the nonprofit sector. Nonprofits serve citizens from all walks of life, but needs increase among our most vulnerable populations during tough times. We’ve seen examples recently coming out of COVID as well as during a post-pandemic period of record-setting economic inflation in food, housing and other costs. With all this in mind, this would seem like the right time to increase resources and support for the nonprofit sector, which is dedicated to doing work for the public good. Instead, we’re seeing a number of policies conflating to create a funding crisis for charitable organizations. I have been in nonprofit leadership for decades, and 2025 is shaping up to be a watershed year. I do not believe that the sector will look the same in my lifetime – or even in my children’s lifetimes. The latest changes come in the form of the federal tax bill passed in early July. One bright spot in this legislation is the non-itemizer charitable deduction championed by Oklahoma’s own U.S. Senator James Lankford. Lankford is a go-to nonprofit expert in U.S. Congress and offers boots-on-the-ground insight into our sector from his own firsthand experience as an Oklahoma nonprofit leader. This provision creates a permanent universal charitable deduction for the 90 percent of taxpayers who do not currently itemize their deductions, valued up to $1,000 for individuals and $2,000 for married couples. This means the phrase “writing off” a tax donation is back in full force for the first time since 2017, bringing benefit both to donors and nonprofits alike. We appreciate Sen. Lankford for his ongoing advocacy for the sector. Unfortunately, there are several other provisions passed in the tax bill that are harmful to nonprofits now and in the future. These include a cap on individual itemizers, which decreases the value of a charitable deduction for high-income earners; a floor on individual itemizers, which limits individuals’ claims to the extent that contributions exceed one-half percent of the taxpayer’s contribution base; and a floor on corporation giving, which places stringent limitations on charitable deductions for businesses. Of course, each of these provisions comes with its own complexities, but there is a common theme: disincentivizing donations to nonprofits at a time when they are needed most. In concert with other policies, some impacts – such as cuts to staff and programming – are immediate, while others may take a generation or even two to come to light. Many resulting effects will impact the most basic needs of Oklahomans, including food, clothing, shelter, health and education. So, I hope you will join with me in having a discussion at your home and your workplace about how you can help support our fellow Oklahomans through donations, volunteerism or any way that may support the missions of Oklahoma nonprofits during these uncertain times. Contact organizations important to you to see how you can help them meet this moment. When nonprofits thrive, Oklahomans thrive. As I always say – we are better together!