Abstract
AbstractAs the first major overhaul of the United States’ tax code in a generation, the passage of the Tax Cuts and Jobs Act of 2017 has particular significance for the operation of US nonprofit organizations. Provisions of the Tax Act, including raising the ceiling on individual standard deductions, imposing excise taxes on highly compensated nonprofit employees, repealing the individual mandate of the Affordable Care Act, etc., are causing great uncertainty and consternation within organizations of, and bridging, the nonprofit sector. In response to some of the initial confusion, the National Council of Nonprofits offered a webinar, entitled, “Now What: How the New Federal Tax Law Impacts Charitable Nonprofits” on January 11, 2018. A one-hour slide-show with voice-overs was complemented by a running “chat” of nonprofit listeners/participants. This exploratory study undertakes a content analysis of the one-hour nonprofit participant chat that accompanied the webinar in order to take a pulse of the concerns of the practitioners as the potential impact of the law was explicated.
Highlights
On December 22nd of 2017, the Tax Cuts and Jobs Act became law in the United States of America
Since provisions of the Tax Act included raising the ceiling on individual standard deductions, imposing excise taxes on highly compensated nonprofit employees, and repealing the individual mandate of the Affordable Care Act, nonprofit organizations faced/are facing great uncertainty
We ask, what were the top of mind issues expressed by nonprofit practitioners during a nationwide webinar addressing the potential impact of the Tax Cuts and Jobs Act of 2017? What tax law changes were most chatted about and what role, if any, did gender play in the frequency of specific chat topics mentioned and in chat room language conventions?
Summary
On December 22nd of 2017, the Tax Cuts and Jobs Act became law in the United States of America. A one-hour slide-show with voice-overs was complemented by a running “chat” of nonprofit listeners/participants This exploratory study undertakes a content analysis of the one-hour nonprofit participant chat that accompanied the webinar in order to take a pulse of the concerns of the practitioners as the potential impact of the law was explicated. We ask, what were the top of mind issues expressed by nonprofit practitioners during a nationwide webinar addressing the potential impact of the Tax Cuts and Jobs Act of 2017? We note that the coercive process of changing the law to impact (nonprofit) organizations may be followed by a period of normative and mimetic institutionalizing practices whereby sense. We present and discuss our preliminary findings leading to our tentative conclusion and its potential policy and organizational implications
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