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H 3169

An Act to encourage donations to local nonprofits

194th Legislature (2025-2026) Introduced by Jay Livingstone

Bill H 3169 encourages charitable giving in Massachusetts by exempting donations and volunteer work from tax residency rules, boosting support for local nonprofits.

Read second and ordered to a third reading
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WeVote Research Nonpartisan
Bill Summary · H 3169

Summary of Bill H 3169: An Act to Encourage Donations to Local Nonprofits

Purpose and Intent

Bill H 3169 aims to promote charitable giving and volunteerism within the Commonwealth of Massachusetts by providing tax incentives for individuals who donate to or volunteer for local nonprofit organizations. The bill seeks to enhance community support for nonprofits, which play a crucial role in addressing various social needs.

Key Provisions

The bill proposes an amendment to Section 5A of Chapter 62 of the Massachusetts General Laws, specifically adding a new subsection (e). The main provisions include:

  • Exemption from Tax Considerations: Charitable donations made to Massachusetts-based organizations and volunteer services provided to these organizations will not be considered by the state tax commissioner when determining an individual's residency or domicile for tax purposes.
  • Non-Compensated Board Service: Individuals serving as non-compensated members on the boards of directors of Massachusetts-based charitable organizations will also be exempt from these tax considerations.

Who Would Be Affected?

  • Individual Donors: Residents of Massachusetts who contribute to local nonprofits will benefit from the tax exemption, potentially encouraging more donations.
  • Nonprofit Organizations: Local charities and nonprofits may see an increase in donations and volunteer participation as a result of the incentives provided by this bill.
  • Taxpayers: The bill may affect how residency and domicile are determined for tax purposes, particularly for individuals actively engaged in charitable activities.

Procedural Aspects

  • Introduced: The bill was introduced on February 27, 2025.
  • Committee Referral: It was referred to the Committee on Revenue on the same day.
  • Senate Concurrence: The Senate concurred with the bill on February 27, 2025.
  • Hearing Scheduled: A public hearing is set for November 18, 2025, from 10:00 AM to 1:00 PM in room A-1, providing an opportunity for stakeholders to express their views on the legislation.

Conclusion

Bill H 3169 represents a legislative effort to bolster community support for local nonprofits by incentivizing charitable donations and volunteerism. By exempting these activities from tax considerations related to residency, the bill aims to create a more favorable environment for philanthropy in Massachusetts. The upcoming hearing will be crucial for gathering public input and assessing the bill's potential impact on the community.

Compiled from official sources — confirm details with the bill’s official record.

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