Dear Massachusetts Congressional Delegation,

We are writing to you as leaders of the Massachusetts arts and cultural sector. 

The Tax Cuts and Jobs Act includes proposals that will harm the Commonwealth's arts and cultural sector and the people we serve. We strongly believe that federal tax policy should continue to support the work of the nonprofit sector, and it should encourage all Americans to give back to their communities. Unfortunately, the current drafts of both the House and Senate bills do neither.

As you evaluate this legislation, we respectfully request that you:

• Fight for the inclusion of a universal charitable deduction, which would encourage all Americans, regardless of income, to give back to their communities. Merely keeping the charitable deduction in the tax code, but limiting its availability to a small percentage of wealthy households, will not alone protect charitable giving.

• Support efforts to protect the Johnson Amendment, which for over 60 years has established the charitable sector as nonpartisan problem solvers. Modifications to the Johnson Amendment could result in the nonprofit sector becoming the latest instrument of electoral politics.

Your leadership on these issues will help ensure that the tax reform legislation helps strengthen the Commonwealth's arts and cultural sector and the people that depend on its services. Thank you in advance for your support of the sector.

Sincerely,