July 25, 2013

Open letter to all Senators:

As Congress moves forward with comprehensive tax reform, we ask that the charitable deduction be preserved in its current form and that the IRA charitable rollover, enhanced deduction for contributions of food inventory, and the special rules for the contributions of capital gain real property for conservation purposes in the annual tax extenders package be made permanent in the tax code.

America’s charitable and philanthropic community, among many other contributions, provides educational and economic opportunities for families in need; works to alleviate poverty and suffering at home and abroad; assists victims of disaster; provides essential health services; enhances the cultural and spiritual development of individuals and communities; facilitates scientific advances; and fosters worldwide appreciation for the democratic values of justice and individual liberty that are part of the American character.

The charitable sector’s broad community impact and public support is evidenced by the fact that Americans donate nearly $300 billion each year to support the work of charitable nonprofit organizations. This charitable giving, which supports both the employment figures as well as the vital programs and services outlined above, is encouraged through the charitable deduction and other incentives in the tax code. More than 80 percent of the 46 million Americans who itemize their tax returns claimed the charitable deduction. These individuals and families, who represent barely one quarter of all taxpayers, are responsible for more than 75 percent of individual contributions to charitable organizations.

Congress has long recognized the value of the tax code and its effect on donations to charitable organizations, dating to the inception of the charitable deduction in 1917. The generosity of Americans, further encouraged through tax incentives, has made possible extraordinary contributions of charitable organizations in local communities, large cities, and rural areas all dedicated to improving life for all. The power of the incentive can be seen in the timing of charitable gifts. Between 2003 and 2009, charitable organizations in the U.S. received $281 million in online donations. More than 22 percent of those donations are made on December 30 and 31 each year, underscoring the extent to which donors are aware of, and influenced by, the tax implications of their giving.

The charitable deduction is an extremely efficient way for the federal government to spur investment in communities. When an individual in the highest tax bracket donates $1,000 to charity, the government foregoes just under $400 in tax revenue. However, communities benefit from the entire $1,000 gift. The government is unlikely to find another vehicle that can leverage private spending for community services at better than a 2.5-to-1 ratio.

The charitable deduction also treats every taxpayer who claims it equitably; regardless of the rate at which their income is taxed, people are not required to pay taxes on the portion of their earnings donated to charity. The American people appreciate the fairness of the deduction, and also understand its positive impact on their communities. An April 2011 Gallup Poll found that 62 percent of Americans who do not claim the deduction support its preservation as an incentive for giving.

Eliminating the charitable deduction would undermine significantly the ability of charitable organizations to continue creating jobs and delivering programs and services by drastically reducing the level of funding available to them through charitable donations. According to a 2012 survey by the Center on Philanthropy at Indiana University, approximately half of high-net-worth donors said they would decrease their giving if

1 they did not receive a deduction for donations. Further, it has been estimated that repealing the charitable deduction would cause giving to decline by 36 percent, which would have resulted in an $82 billion decline in individual charitable giving in 2012.

In addition to preserving the individual tax incentive to encourage charitable donations, we urge the committee to extend permanently the charitable giving incentives that are included in the tax code but must be renewed every year as part of the annual tax extenders package.

IRA charitable rollover - The individual retirement account (IRA) charitable rollover tax incentive encourages older adults to make gifts to charities by enabling individuals age 70½ to donate up to $100,000 to a qualifying public charity directly from his or her IRA without incurring tax on the withdrawal. During the first two years the IRA charitable rollover option was available, it prompted more than $140 million in charitable donations, with the median gift just under $4,500, to beneficiaries that include social service providers, religious organizations, cultural institutions and schools – organizations that benefit communities and improve lives every day.

Enhanced deduction for contributions of food inventory -This provision allows C Corporations to claim a tax deduction for donating surplus wholesome food equal to the donor’s basis in the donated food plus one-half of the ordinary income that would have been realized had the food been sold at fair market value (capped at twice the donor’s basis in the donated inventory). The expanded incentive has been vital, as community food pantries and other meal providers attempt to keep pace with the growing number of Americans who go to bed hungry every night.

Special rules for the contributions of capital gain real property for conservation purposes - The enhanced deduction for donation of a conservation easement increases the maximum deduction a donor can take for donating a conservation easement in any given year, allows qualified farmers and ranchers to deduct up to 100 percent of AGI, and permits taxpayers to carry forward excess contributions for up to 15 years. Within its first two years, the enhanced incentive helped America’s land trusts increase the amount of land conservation by at least 535,000 acres.

The charitable giving incentives in the tax extenders package have encouraged individuals, large corporations, and small businesses actively to support the development and sustainability of their communities. They have spurred contributions, for example, to build cancer centers, develop counseling programs for at-risk youth, provide housing for homeless families, conserve wilderness areas, and offer art therapy for people with developmental disabilities.

Thank you for your consideration of these critical issues.

Sincerely,

2

12Stone Church Arden Theatre Company 1881 Courthouse Museum Argus Museum 24th Street Theatre Arizona Council of Human Service Providers 3rd Law Dance/Theater Arizona Museum for Youth 7 Stages Arizona Railway Museum A VannGerr Driving Improvement Clinic Arizona State Railroad Museum Foundation Abuse & Rape Crisis Shelter of Warren County Arkansas Arts Center ACCESS College Foundation Arkansas Foodbank Achievement Centers for Children Arkansas Tech University Museum Action for Children Armitage Gone! Dance ACTION OHIO Coalition For Battered Women Art Beyond Sight Acton Conservation Trust Art Complex Museum Addison Gallery of American Art Art Galleries at Stephen F. Austin State University Adrian Community Preschool The Art Institute of Chicago Ag Land Trust of Monterey County Art of Elan Agricultural Stewardship Association Artisans at the Dahmen Barn Alabama Council of Community Mental Health Boards ARTneo Alabama Forest Resources Center Arts & Humanities Council of Tulsa Alachua Conservation Trust Arts Center of Coastal Carolina Alaska Wilderness League Arts Council of Greater Kalamazoo Alaska Youth Advocates Asheville Art Museum Albrecht-Kemper Museum of Art Asian Art Museum The Alcoholic Rehabilitation Services of Hawaii, Inc., Asian Story Theater dba Hina Mauka ASPIRA The Aldrich Contemporary Art Museum ASPPIRE Alhambra Orchestra Association for Behavioral Healthcare - Massachusetts Allegheny Land Trust Association for Healthcare Philanthropy Allen County Historical Society Association of Art Museum Directors Alley Theatre Association of Fundraising Professionals Alliance for Children and Families Association of Nature Center Administrators Alliance for Nonprofit Excellence Association of Northern Front Range Museums Aloha Council, Boy Scouts of America (ANFRM) Aloha United Way Atchison County Historical Society Alutiiq Museum Athens Conservancy Alvin Ailey American Dance Theater Atkins-Johnson Farm and Museum Alvis House Atoka Conservation Exchange, LLC Amarillo Opera Augusta Military Academy Alumni House Museum American Alliance of Museums Aurora Fire Station Preservation Corporation, dba American Cancer Society Cancer Action Network Aurora Regional Fire Museum American Chemical Society Aurora Museum Foundation American Guild of Organists Ausbon Sargent Land Preservation Trust American Heart Association Austin Lyric Opera American Indian College Fund AXIS Dance Company American Lyric Theater Center, Inc. B.B. King Museum and Delta Interpretive Center American Rivers Bainbridge Island Historical Society Americans for the Arts Balboa Park Online Collaborative Americans for the Arts Action Fund Baldwin Historical Society & Museum America's Charities BalletX Amon Carter Museum of American Art Bass Museum of Art The Andy Warhol Museum Basu Museum and Cultural Center APEX Museum Bay City Players Appalachia Ohio Alliance Bay-Atlantic Symphony Aquidneck Land Trust Bayfield Regional Conservancy The Arc Michigan Beaver Creek Wetlands Association The Arc Muskegon Bedminster Regional Land Conservancy The Arc Volusia Bellarmine Museum of Art

3

Benicia Historical Museum Cedar Rapids Museum of Art Bergstrom-Mahler Museum Center for Nonprofit Excellence Bethel Land Trust Center for the Visually Impaired (CVI) Bethesda Lutheran Communities Central Coast Land Conservancy Bexar Land Trust, Inc. Central Indiana Land Trust Big Brothers Big Sisters Hawaii Central Pennsylvania Food Bank Biggs Museum of American Art Central Savannah River Land Trust Billy Jones Wildcat Railroad Centre County Farmland Trust Birmingham Museum of Art Charity Newsies Bishop Hill Heritage Association Charlotte Land Trust Bland Ministry Center Chatham Marconi Maritime Center Block Island Conservancy Chebeague and Cumberland Land Trust Blue Ridge Behavioral Healthcare Chehalis River Basin Land Trust Blue Ridge Land Conservancy Chelan-Douglas Land Trust BoardSource Chemical Heritage Foundation Boone County Independent Living, Inc. Chemung County Historical Society Boones Chapel Food Pantry Chesapeake Care Clinic, Inc. Boston Children's Theatre Dental Center Boston Youth Symphony Orchestras (BYSO) The Chester Foundation, Inc. Box Elder Museum of Natural History Chhandam Chitresh Das Dance Company Bozeman Symphony Society Chicago Botanic Garden Brain Injury Association of Michigan Chicago Shakespeare Theater Bright Ring Foundation The Children's Museum of Cleveland BrightFocus Foundation The Children's Museum of History, Science & Broadway School of Music & the Arts Technology The Bronx Museum of the Arts Children's Museum of Houston Bruce C. Smith Model Railroad Foundation Children's Theatre Company Bruce Museum Christian Healthcare Ministries, Inc. Buffalo River Foundation Chrysler Museum of Art Buildings and Books Church Court Day Nursery Burchfield Penney Art Center Cincinnati Eye Institute Foundation C.H. Nash Museum at Chucalissa Cincinnati Opera Association Cabrini Immigrant Services of NYC Cincinnati Youth Collaborative Cabrini of Westchester Clark Atlanta University Art Galleries Cacapon and Lost Rivers Land Trust, Inc. Clay Center for the Arts & Sciences of West Cactus Conservation Institute ClearWater Conservancy of Central Pennsylvania, Inc. Cadillac Area Land Conservancy Cleveland Foodbank California Ballet Company Clinton House Museum California Council of Community Mental Health Clintonville Historical Society Agencies The Coalition of Behavioral Health Agencies, Inc. California Council of Land Trusts Coastside Land Trust California Museum of Ancient Art Cogswell Hall California Shakespeare Theater Colorado Nonprofit Association Calvert Library Foundation Columbia Gorge Discovery Center Camerata Internazionale Columbia Museum of Art Campbell County Rockpile Museum Columbus (GA) Symphony Orchestra (Columbus Canton Symphony Orchestra Philharmonic Guild) Capital Region Community Foundation The Columbus Foundation Carantouan Greenway Columbus Museum of Art Carbon County Museum Committee to Save the Bird Homestead, Inc. Carnegie Museum of Art Community Arts Center Carolina Mountain Land Conservancy Community Behavioral Health Association of CASA Program for the Ogeechee Judicial Circuit, Inc. Community Behavioral Healthcare Association of Catawba Lands Conservancy Illinois Cathedral Arts Project Community Christmas Store Catholic Charities USA Community Food Bank of Eastern Oklahoma

4

Community Food Warehouse of Mercer County Davidson Lands Conservancy Community Foodbank of Daybreak Community Harvest Food Bank of Northeast Indiana, The Dayton Foundation Inc. Dayton Performing Arts Alliance - , Community Legal Resources - Michigan Community Opera, and Philharmonic Resources Dayton SCORE The Compact of Cape Cod Conservation Trusts, Inc. Deadwood History, Inc. Company C Contemporary Ballet Delaware Art Museum Concord Art Association Delaware Highlands Conservancy - New York Congaree Land Trust Delaware Highlands Conservancy - Pennsylvania Connecticut Electric Railway Association dba Delaware Nature Society Connecticut Trolley Museum Delaware River Greenway Partnership Connecticut Farmland Trust Delta Sigma Theta - Muskegon Heights, MI Connecticut Farmland Trust Delta Waterfowl Foundation Connecticut Food Bank Des Moines Metro Opera Connecticut Fund for the Environment & Save the Desert Foothills Land Trust Sound Detroit Friendship House Connecticut Land Conservation Council Detroit Institute of Arts Connemara Conservancy Foundation Detroit PAL Conner Prairie Interactive History Park Diversionary Theatre Conner Prairie Museum Dixon Gallery and Gardens The Conservancy of Montgomery County Dogwood Literacy Council, Inc. The Conservation Fund Domestic Violence & Child Advocacy Center Conservation Land Group, Inc. Domestic Violence Action Center Conservation Pays LLC Douglas County Historical Society Conservation Trust for North Carolina Down Syndrome Association of Central Ohio CONTRA-TIEMPO Drug Free Action Alliance Coral Springs Museum of Art Drumlin Area Land Trust Corporate Volunteer Council of Atlanta Dublin Arts Council The Council for Resource Development Dubuque Symphony Orchestra Council of Michigan Foundations Ducks Unlimited Council on Foundations Dumbarton House and the National Society of the Counterpart CFO Colonial Dames of America (NSCDA) Cranbrook Art Museum Earthjustice Creating Hope International East Lynne Theater Company Creative Living Eastside Community Ministry Crested Butte Land Trust Ecker Center for Mental Health Crocker Art Museum Ecumenical Theological Seminary Cross County Museum & Archives Edison Greenways Group, Inc. Cultural Assets Consulting Eli and Edythe Broad Art Museum Cumberland Plateau Regional Housing Authority Ely Chapman Education Foundation The Cummer Museum of Art & Gardens Emmanuel Baptist Church of Toledo Currier Museum of Art Emmanuel Christian School D&R Greenway Land Trust Environmental and Energy Study Institute (EESI) Dad's Garage Epilepsy Foundation of Hawaii Dakota Center, Inc. Erie Art Museum Dallas Heritage Village Erie Basin Resource Conservation & Development The Dallas Opera Council, Inc. Dan Hole Pond Watershed Trust Erie Cattaraugus Rail Trail, Inc. Dance Canvas, Inc. The Escondido Creek Conservancy The Evangelical Environmental Network Dance/USA Evansville African American Museum Dancing People Company Evansville Museum of Arts, History and Science The Danish Immigrant Museum Exploration Place Darien Land Trust Fairbanks Shakespeare Theatre Dave Thomas Foundation for Adoption Fallbrook Land Conservancy

5

Family Connections of Northeast Ohio Freestore Foodbank Family Programs Hawaii French and Pickering Creeks Conservation Trust, Inc. Father Jack Foundation Freshwater Land Trust Faulkner County Day School, Inc. Friends of Dragon Run, Inc. Fayette County Memorial Hospital Foundation, Inc. Friends of Hopewell Valley Open Space Feather River Land Trust Friends of the Birmingham Historical Museum & Park Federated Church (United Church of Christ) - Chagrin Friends of the Cumbres & Toltec Scenic Railroad, Inc. Falls, Ohio Friends of the Danbury Museum & Historical Society Federation of Virginia Food Banks Authority Feeding America Friends of the Daniel Boone Homestead Feeding America Southwest Virginia Friends of the Hershey Trolley Feeding America Tampa Bay Friends of the Historical Museum at Fort Missoula Feeding America West Michigan Food Bank Friends of the Keystone Arches, Inc. Feeding My Sheep Friends of the Library of Hawaii Feeding Pennsylvania Friends of the Mitchell Gallery of Flight, Inc. Felice Lesser Dance Theater Friends of the Nevada Southern Railway Live Steamers Field Museum of Natural History Friends of the North Fork and White Rivers Fine Arts Museums of San Francisco Friends of the Port Hope Railroad Depot First Baptist Church - Roanoke, Virginia Friends of the Sangamon Valley First State Ballet Theatre Fruitlands Museum Flanders Nature Center & Land Trust, Inc. Full Radius Dance Flathead Land Trust The Fund for Animals Flint Institute of Arts Gallatin Valley Land Trust Florida Council for Community Mental Health Gates Mills Land Conservancy Florida Museum of Natural History Gateway Science Museum Florida Philanthropic Network General Lew Wallace Study & Museum Florida Wildlife Federation Georgetown County Historical Society Flying Leatherneck Historical Foundation Georgetown County Museum Focus: HOPE Georgia Association of Community Service Boards Folsom, El Dorado & Sacramento Historical Railroad Georgia Campaign for Adolescent Power & Potential Association, Inc. Georgia Center for Nonprofits Food Bank Council of Michigan Georgia Charitable Care Network Food Bank for Larimer County Georgia Museum of Art, Board of Advisors Food Bank of Alaska Georgia O'Keeffe Museum Food Bank of Lincoln, Inc. Georgia Symphony Orchestra Food Bank of North Alabama Gibney Dance Food Bank of Puerto Rico Girl Scouts of the USA Food Bank of South Central Michigan Girls' LEAP Food Bank of South Jersey Girls on the Run of Dayton Foodbank of the Virginia Peninsula Gladden Community House The Foodbank, Inc. Gleaners Food Bank of Indiana, Inc. Foothills Land Conservancy Glen Erin Pipe Band Association Forbes House God's Pantry Food Bank Forgotten Harvest God's Storehouse Fort Thomas Forest Conservancy Goldstein Museum of Design at the University of Fort Wayne Fort Wayne Philharmonic Grace Community Church Fort Worth Opera Grand Traverse Regional Land Conservancy Foundation for Senior Living Grandmothers, Mothers, & Women Saving Our Foundation of the American Institute for Conservation Children (GMWSOC) of Historic & Artistic Works Great Harbor Maritime Museum Fox River Trolley Association Great Rivers Land Trust Franklin County Historical Association Greater Bridgeport Symphony Society, Inc. Franklin Land Trust, Inc. Greater Chicago Food Depository Frederick Symphony Orchestra Greater Cleveland Volunteers The Free Medical Clinic of Greater Cleveland Greater Gig Harbor Foundation

6

Greater Lansing Labor Council AFL-CIO The Hispanic Society of America Greater Pittsburgh Community Food Bank Historic Augusta, Inc. Green Guerillas Historic Gordonsville, Inc. Greenbelt Land Trust of Mid-Missouri Historic Newton Greenpeace Historic Riverside Cemetery Conservancy Greenwich Land Trust Historical Museum at Fort Missoula Griffin Museum of Photography Historical Society of Rockland County Grosse Ile Nature & Land Conservancy Holocaust Memorial Center Grounds For Sculpture Homesafe, Inc. Group Living, Inc. Honolulu Museum of Art Grow Food Northampton, Inc. Hopewell Growth & Opportunity, Inc. Housatonic Valley Association Gulf Coast Heritage Association, Inc. Houston Baptist Museums-The Museum of Southern Gulfshore Playhouse History, The Museum of American Architecture & Gyroscope Decorative Arts, The Dunham Bible Museum The H Group, B.B.T., Inc. Houston Computer Museum Halsey Institute of Contemporary Art Houston Metropolitan Dance Company Hamden Land Conservation Trust Houston Museum of Natural Science Hamilton House Museum Houston Tomorrow Hamlet Depot & Museums Howard County Historical Society Hampton History Museum Hudson Highlands Land Trust The HAND Foundation Human Support Services Hangar Theatre Humane Society International Har-Ber Village Museum The Humane Society of the HARCATUS Tri-County Community Action Humane Society University Organization, Inc. Humane Society Veterinary Medical Association Harford Land Trust, Inc. Hunter Museum of American Art Harney County Historical Museum Huntington Area Food Bank Hartford Stage Company, Inc. Huntington Theatre Company Harwich Junior Theatre, Inc. Huntsville Museum of Art Hastings Museum The Hurrah Players, Inc. Hawaii Fi-Do Service Dogs Ice Age Trail Alliance Hawaii Foodbank Ida Barbour Early Learning Center Hawaii Opera Theatre Idaho Shakespeare Festival Hawaiian Humane Society Illinois Association of Museums Hawaiian Islands Land Trust Illinois Association of Rehabilitation Facilities Hawaii's Thousand Friends Illinois Collaboration on Youth Hazard Perry County Community Ministries Imagination Stage Heart of Dixie Railroad Museum Imua Family Services Heart of Georgia United Way INCREASE Community Development Corporation Heart of the Lakes Center for Land Conservation Independent Living Services, Inc. HeartBound Ministries Independent Sector Hearts of Gold, Inc. Indian River Lakes Conservancy The Heckscher Museum Of Art Indiana Association of Area Agencies on Aging Heidi Duckler Dance Theatre Indiana Association of United Ways Helena Symphony Society Indiana Railway Museum Hennepin History Museum Indianapolis Museum of Art The Henry Ford Inland Empire Chapter of the National Railway The Heritage Library Foundation Historical Society (NRHS) Heritage Society of New Braunfels Institute of Southern Jewish Life High Plains Food Bank International Museum of the Horse, Kentucky Horse High Plains Women's Museum Park Hill Country Conservancy Invertigo Dance Theatre Hilton Head Shore Notes Invisible Theatre Hilton Head Symphony Orchestra Iolani Palace His Ministries, Inc. Iowa Association of Community Providers

7

The Iowa Children's Museum The Land Conservancy of West Michigan Iowa Natural Heritage Foundation Land Legacy Iroquois Indian Museum Land Trust Alliance Isabella Stewart Gardner Museum Land Trust for Louisiana Isamu Noguchi Foundation and Garden Museum The Land Trust for the Little Tennessee Island County Historical Society Museum Land Trust of the Eastern Panhandle Izaak Walton League of America Lar Lubovitch Dance Company Jackson County Food Bank Large & Gilbert, PC The James E. Lewis Museum of Art Las Vegas Natural History Museum Jane Franklin Dance Leadership 18 Japan Society Gallery Leading America Foundation Jazz Journalists Association LeadingAge Jefferson County Farmland Protection Program LeadingAge Maryland Jefferson Land Trust LeadingAge Nebraska Jericho Underhill Land Trust LeadingAge Ohio Jewish Community Relations Council of Greater LeadingAge Oklahoma Boston LeadingAge Oregon Jewish Family Service of Los Angeles League of American Orchestras Jewish Federation of Cleveland Lebanon Valley Conservancy, Inc. The Jewish Federations of North America Lee's Summit Historical Society Jordan Schnitzer Museum of Art Legacy Land Conservancy Judeo Christian Outreach Center Legacy Museum Consulting Junior League of Cleveland, Inc. LegacyTree Foundation ka Hale A Ke Ola Homeless Resource Centers, Inc. Leigh Yawkey Woodson Art Museum Kalamazoo Institute of Arts The Leonardo Kalamazoo River Cleanup Coalition Leukemia & Lymphoma Society Kandu Incorporated Leyden Family Service & Mental Health Center Kansas Land Trust Linda Vista Multi-Cultural Fair, Inc. Karabakh Foundation Linking Employment, Abilities and Potential (LEAP) KARP, Inc. (KY) Litchfield Land Trust KARP, Inc. (TX) The Little Forks Conservancy Katonah Museum of Art Living Arrangements for the Developmentally Disabled Kentucky Natural Lands Trust The Long Island Museum of American Art, History & Kentucky Nonprofit Network, Inc. Carriages Kern County Museum Long Wharf Theatre The Kestrel Land Trust Los Angeles County Museum of Art (LACMA) Kettle Moraine Land Trust, Inc. Lummi Island Heritage Trust Kidney Cancer Association Lupus Foundation of America Kidney Friends Hawaii, Inc. Lutheran Homes Society The Knights Lutheran Services in America Knoxville Opera Lycoming County Historical Society Ku'ikahi Mediation Center Lynden Sculpture Garden La Jolla Historical Society Lyons Historical Society, dba Lyons Redstone Museum LaBelle Heritage Museum, Inc. Lyric Opera of Kansas City Labyrinth Theater Company M.L. Bean Life Science Museum Lackawanna Valley Conservancy, Inc. Mabee-Gerrer Museum of Art Lafayette Symphony Orchestra Macedonia Baptist Church Lahontan Valley Land and Water Alliance Madison County Historical Society Lake County Land Trust Madison Museum of Contemporary Art Lake Eustis Museum of Art Madison Opera Lake/Geauga Educational Assistance Foundation Mahaska County Historical Society Lakeview Conservation Alliance, Inc. Mahoning Valley Historical Society Lamb's Players Theatre Maine Association of Nonprofits Lanakila Pacific Maine Coast Heritage Trust The Land Conservancy for Southern Chester County Maine Coastal Habitat Foundation The Land Conservancy of McHenry County Maine Maritime Museum

8

Maine State Museum Minnesota Citizens for the Arts MaleSurvivor Minnesota Discovery Center Manada Conservancy Minnesota Historical Society March of Dimes Minnesota Opera Marianist Environmental Education Center Mississippi Symphony Orchestra Marin County Bicycle Coalition Missouri Hospice & Palliative Care Organization Mark Morris Dance Group Mixed Blood Theatre MARO Employment and Training Association Mojave Desert Land Trust Marshall M. Fredericks Sculpture Museum Monadnock Conservancy MARVA Workshop, Inc. MonDak Heritage Center Maryland Agricultural Land Preservation Foundation Monhegan Historical & Cultural Museum Maryland Food Bank Monroe County Meals on Wheels, Inc. Maryland Science Center Montana Food Bank Network Mass Audubon Montclair Art Museum Massachusetts Climate Action Network Monterey County Agricultural & Rural Life Museum Massachusetts Land Trust Coalition Montgomery Museum & Lewis Miller Regional Art Massachusetts Nonprofit Network Center Maui AIDS Foundation Montgomery Museum of Fine Arts Maui United Way Morean Arts Center Maxwell Museum of Anthropology Morris Museum McCarter Theatre Center Morrison County Historical Society McHenry County Historical Society Mosaic Dance Theater Company McKinleyville Land Trust Motorcar Operators West McNay Art Museum Mount Grace Land Conservation Trust Meals On Wheels Association of Pennsylvania Mountains Restoration Trust Meals On Wheels of Lehigh County MRC Industries, Inc. Meals On Wheels of Northampton County, Inc. Mt. Shasta Sisson Museum Meals On Wheels of Northeast Pennsylvania (NEPA) Muddy Sneakers, Inc. Meals On Wheels West Mulvane Art Museum Medford-Brooks Estate Land Trust (M-BELT) Munson-Williams-Proctor Arts Institute, Museum of The Memory Project Productions Art Mental Health America of Franklin County Muscarelle Museum of Art Mercy Medical Clinic Museum Africa Mesothelioma Applied Research Foundation Museum Association of New York Methow Conservancy Museum Foundation of Pacific Grove, Inc. Metro-Erie Meals On Wheels Museum of Contemporary Art Chicago The Metropolitan Museum of Art Museum of Contemporary Art San Diego Miami Science Museum Museum of Fine Arts Michigan Community Resources Museum of Latin American Art Michigan Historic Preservation Network The Museum Of Miniatures Michigan Karst Conservancy Museum of Native American History Michigan League for Public Policy Museum of Our Industrial Heritage Michigan Legacy Art Park Museum of Russian Icons Michigan Military Technical & Historical Society Museum of Science & History Michigan Museums Association Museum of Science, Boston Michigan Nonprofit Association Museum of South Texas History Michigan Transit Museum Museum of the American Railroad Middlebury Area Land Trust Museum of the Gulf Coast Middlesex Land Trust Museum of the Mississippi Delta Midpeninsula Regional Open Space District Museum of the Rockies Midwest Care Alliance The Museum of the San Fernando Valley Mifflinburg Buggy Museum Museum of the South Dakota State Historical Society Mildred Lane Kemper Art Museum Museum on Main Miller Art Museum Museums of Historic Hopkinsville-Christian County, Milwaukee Art Museum Kentucky Minneapolis Institute of Arts Musical Instrument Museum (MIM)

9

Muskegon River Watershed Assembly New York Agricultural Land Trust Mystic Arts Center The New York Botanical Garden NAMI DeKalb New York State Historical Association Naromi Land Trust Newark Museum Narrow River Land Trust The Noguchi Museum Nashoba Conservation Trust Nonprofit Association of Oregon Nashville Opera Nonprofit Coordinating Committee of New York National Asian Pacific Center on Aging (NAPCA) Nonprofit Roundtable of Greater Washington National Association of Free & Charitable Clinics Nordic Heritage Museum National Association of Retired & Veteran Railway Norfolk Chamber Consort Employees (NAVRE) Unit No. 60 Norman Rockwell Museum National Association of Watch and Clock Collectors, North American Grouse Partnership Inc. North American Land Trust National Audubon Society North Branch Land Trust The National Black Theatre North Carolina Coastal Land Trust National Capital Trolley Museum North Eastern Michigan Rehabilitation and National Committee for the New River Opportunity Center, Inc. National Council for Behavioral Health North Elba Land Conservancy National Cryptologic Museum Foundation North Fulton Child Development Association National Exchange Club Foundation North Fulton Community Charities National Families in Action, Inc. North Museum of Natural History & Science National Health Council North Myrtle Beach Area Historical Museum National Human Services Assembly North Salem Open Land Foundation National Multiple Sclerosis Society Northcoast Regional Land Trust National Museum of Nuclear Science & History Northeast Wisconsin Land Trust National Museum of Women in the Arts Northern Illinois Fire Museum National Railway Historical Society, Inc. Northern Valley Youth Orchestras National Trust for Historic Preservation Northern Virginia Conservation Trust National Wild Turkey Federation Northwest Indiana Community Action Native American Rights Fund Northwest Watershed Institute Natural Land Institute Notre Dame College Prep Natural Resources Defense Council Oakland Museum of California Nature Center at Shaker Lakes Oberlin Heritage Center The Nature Conservancy The Oblong Land Conservancy Naval Training Center Foundation Oconee River Land Trust Nebraska Railroad Museum ODC Dance Neighbor Space of County Off The Wall Productions Neighbors Who Care, Inc. Ogden Valley Land Trust Nelson Pioneer Farm & Museum 'Ohana Makamae, Inc. Network for Good Ohio Association of Nonprofit Organizations Neutral Zone Ohio Coalition Against Gun Violence Nevada Land Trust Ohio Domestic Violence Network New Arts Foundation Ohio Environmental Council The New Canaan Historical Society Ohio Jewish Communities New Castle Historical Society Ohio Museums Association New Dimensions, Inc. Old Pueblo Trolley, Inc. New England Electric Railway Historical Society, Inc. Oldham Ahead, Inc. New England Museum Association Onondaga Audubon Society New Hampshire Food Bank Opacum Land Trust New Haven Symphony Orchestra Open Arms Domestic Violence and Rape Crisis New Holstein Historical Society Services New Jersey Association for Mental Health and Open Avenues Addiction Agencies Open Doors Academy New Jersey Hospice and Palliative Care Organization The Open Space Council New River Land Trust Open Space Preservation Trust The New School for Jazz and Contemporary Music OPERA America

10

Opera Birmingham Opera Carolina Phoenix Aviation Museum Opera Colorado Piedmont Land Conservancy Opera for the Young Piedmont Opera Opera Omaha Pillsbury House and Theatre Opera on the James Pines and Prairies Land Trust Opera Parallele Pioneer Resources Opera Philadelphia Piscataquog Land Conservancy Opera San Jose Pittsburgh Opera Opera Santa Barbara Placer Land Trust Opera Saratoga Plains Indians & Pioneers Museum Opera Southwest Playwrights Project OperaDelaware Pleasant River Wildlife Foundation Orange County Land Trust Plimoth Plantation Oregon Electric Railway Historical Society Plymouth Antiquarian Society Oregon Food Bank Pocono Heritage Land Trust Oregon Jewish Museum Point Loma Summer Concerts Oregon Maritime Museum Polk Museum of Art Oshtemo Historical Society The Polycystic Kidney Disease Foundation Outside the Lens Population Action International Owasso Youth Orchestra Portland Art Museum Owen County Art Guild Portland Columbia Symphony Orchestra Owensboro Museum of Fine Art Portland Museum of Art OWL - The Voice of Midlife and Older Women Portsmouth Area Resources Coalition, Inc. (PARC) Oyster Bay Railroad Museum Positive Impact Ministries (PIM) Outreach - Roanoke, Ozark Regional Land Trust Virginia PACER Center Post-Morrow Foundation Pacific Gateway Center The Preservation Society of Newport County Presumpscot Regional Land Trust Pacific Southwest Railway Museum Prevent Blindness America Paia Youth Council, Inc. Prevent Blindness Ohio Palm Beach Dramaworks Prickly Pear Land Trust Palm Beach Maritime Museum Primeplus Norfolk Senior Center Palm Beach Opera Princeton University Art Museum Palo Alto Junior Museum & Zoo Providence Connections Palolo Chinese Home Pueblo Grande Museum Palouse Land Trust Putnam Land Conservancy Paper Mill Playhouse Quality Deer Management Association Parent to Parent of Georgia Ragamala Dance Parent to Parent of Miami, Inc. Railways To Yesterday, Inc. Parent Trust for Washington Children Rancocas Conservancy, Inc. Parkinson's Action Network The Raymond M. Alf Museum of Paleontology Partners in Development Foundation Reading Power, Inc. Pathfinder International Rebuilding Together Paul Revere Memorial Association, Paul Revere House Redmond Historical Society Peckham, Inc. Refuge of Hope Peconic Land Trust Reginald F. Lewis Museum of Maryland African Peninsula Open Space Trust American History and Culture Pennsbury Land Trust Regional Food Bank of Oklahoma Pennsylvania Association of Nonprofit Organizations Renaissance Administration Pennsylvania Museum of Music and Broadcast History Renaissance Charitable Foundation, Inc. Pennypack Ecological Restoration Trust Rensselaer Plateau Alliance, Inc. Pensacola Museum of Art Research!America Pentacle (DanceWorks, Inc.) Restoration Ministries, Inc. Pentacle (DanceWorks, Inc.) Reynolda House Museum of American Art Peoria Riverfront Museum Rio Grande Headwaters Land Trust

11

River Valley Regional Food Bank Second Harvest Food Bank of Santa Clara and San Roadrunner Food Bank Mateo Counties Roaring Fork Farm Second Harvest Mahoning Valley Museum & Historical Walkway Sempervirens Fund Rolling Hills Zoo Senior Services of Southeastern Virginia Rondout-Esopus Land Conservancy Serpentine Art and Nature Commons, Inc. Roots of Motive Power, Inc. SHARP Dance Company Rosalind Hills Baptist Church Food Pantry Shelburne Falls Trolley Museum, Inc. Rotary Club of Wellesley Shelby Area Rural Conservation, Inc. Round Rock Symphony Shepard's Corner Roundabout Theatre Company Shepherd Center, Inc. Rourke Art Gallery Museum Sheridan Community Land Trust Roxbury Land Trust The Sherman Museum Ruby A. Neeson Diabetes Awareness Foundation, Inc. Shiloh Museum of Ozark History Sacramento Region Performing Arts Alliance Sinnissippi Centers, Inc. Sagebrush Steppe Land Trust Sippican Lands Trust The Saint Louis Art Museum SITI Company Sakonnet Preservation Association Skagit Land Trust Salisbury, New Hampshire Historical Society Social Sector Solutions The Salvation Army, Hawaiian and Pacific Islands Society for the Protection of New Hampshire Forests Division Sojourner Place The Samaritan House Somers Land Trust San Antonio Fire Museum Society, Inc. The Somerville Historical Society dba Somerville San Antonio Symphony Museum San Diego Dance Theater The South Burlington Land Trust, Inc. San Diego Earth Day South Carolina Philharmonic The San Diego Electric Railway Association, Inc. South Covington Care Pantry The San Diego Foundation South Florida Wildlife Center San Diego Guild of Puppetry, Inc. Southeast Michigan Land Conservancy San Diego Model Railroad Museum Southeast Michigan Public Policy Council San Diego Natural History Museum Southeast Ministry San Diego Opera Association Southeast Missouri Food Bank San Diego Visual Arts Network Southeast Texas Food Bank San Diego Youth Symphony and Conservatory Southern Appalachian Highlands Conservancy Southern Madison Heritage Trust San Isabel Land Protection Trust Southern Oregon Land Conservancy San Miguel Conservation Foundation Southern Vermont Natural History Museum The Sandy Johnson Foundation Space 4 Art Sandy Spring Museum Spartanburg Philharmonic Orchestra Santa Barbara Museum of Natural History Springwood Baptist Church Food Pantry Santa Rita and Bolsa Knolls Watershed Group St. Margaret's Community Outreach Sarasota Opera Association, Inc. St. Philip Lutheran Church Save Historic Antietam Foundation, Inc. St. Simons Land Trust Save Mount Diablo St. Vincent and Sarah Fisher Center Save Our Heritage Organisation Stan Hywet Hall & Gardens Scenic Rivers Land Trust Standing Cedars Community Land Conservancy Schoolhouse Children's Museum Stark County Hunger Task Force Schuyler Hospital Stars and Stripes Museum & Library Schwenkfelder Library & Heritage Center Sterling and Francine Clark Art Institute Science Museum of Minnesota Sterling Falls Gorge Natural Area Trust The Science Museum of Western Virginia Sternberg Museum of Natural History Seagle Music Colony Stock & Foil Community Development Corporation Seattle Art Museum Stone House Foundation Seattle Symphony Orchestra Stony Brook-Millstone Watershed Association Second Harvest Food Bank of Lehigh Valley and Straits Area Services, Inc. Northeast Pennsylvania Street Grace, Inc.

12

Suffolk County Vanderbilt Museum The Union of Concerned Scientists Suicide Prevention Education Alliance United Cerebral Palsy Summit Land Conservancy United Cerebral Palsy Association of Greater Susquehanna Art Museum Cleveland, Inc. Swannanoa Valley Museum United Cerebral Palsy Association of Hawaii Swift River Valley Historical Society United Cerebral Palsy Cincinnati Sycamore Land Trust United Cerebral Palsy of Arkansas Symphony in C, Inc. United Cerebral Palsy of Central California Syracuse Opera United Cerebral Palsy of Central Pennsylvania Tall Pines Conservancy United Cerebral Palsy of East Central Florida, Inc. dba Tall Timbers Research Station & Land Conservancy UCP/WORC, Inc. Tallahassee Museum of History and Natural Science United Cerebral Palsy of Georgia, Inc. Tampa Bay Conservancy United Cerebral Palsy of Greater Birmingham Tannehill Ironworks Historical State Park United Cerebral Palsy of Hudson County, New Jersey Tapteal Greenway United Cerebral Palsy of South Carolina The Tech Museum United Cerebral Palsy of South Central Pennsylvania Tecumseh Land Preservation Association United Cerebral Palsy of Southwest Florida Telfair Museums United Cerebral Palsy of the North Bay Tennessee Children's Dance Ensemble United Cerebral Palsy of West Alabama Tennessee Parks and Greenways Foundation United Charitable Programs Tennessee State Museum United Disability Services, Inc. Tennessee Women's Theater Project United Neighborhood Centers of America Texarkana Resources for the Disabled, Inc. United Way Fox Cities Texas Land Conservancy United Way of Anderson County Texas Land Trust Council United Way of Buffalo & Erie County The Eye-Bank for Sight Restoration United Way of Central Ohio Theatre and Arts Foundation of San Diego County United Way of Florida dba La Jolla Playhouse United Way of Greater Cincinnati Theatre Communications Group United Way of Greater Cincinnati - Northern Theatrical Outfit Kentucky Thomaston Historical Society United Way of Greater Cleveland Three Village Community Trust United Way of Greater Knoxville Timken Museum of Art (Putnam Foundation) United Way of Massachusetts Bay and Merrimack Toledo Museum of Art Valley Toledo Opera Association United Way of Monmouth County Total Action for Progress - Transitional Living Center United Way of South Hampton Roads (TAP-TLC) United Way of the CSRA, Inc. Townsend Opera United Way of the Greater Capital Region Transition Habitat Conservancy United Way of the Greater Winona Area Transitions of Western Illinois United Way Worldwide Travelers Aid Society of Metropolitan Detroit University of Kansas Travis Audubon Society University Settlement Trey McIntyre Project Unser Racing Museum Tri-Cities Opera Upper Arlington Education Foundation Trico Opportunities, Inc. Upper Kirby District Foundation Trinity Temple A/G Upper Savannah Land Trust Tri-State Education & Technology Foundation Upstate Forever The Trust for Public Land Urban League of Battle Creek Tubman African American Museum USS Constitution Museum Tucson Museum of Art Utah Nonprofits Association Tudor Place Historic House and Garden Ventura Hillsides Conservancy Tug Hill Tomorrow Land Trust Vermont Council of Developmental and Mental Tulsa Air and Space Museum & Planetarium Health Services TW Ruban Vermont River Conservancy Tweed Museum of Art Vermont Symphony Orchestra UJA-Federation of New York Vero Beach Museum of Art

13

Vero Heritage, Inc. Western New York Land Conservancy Vesterheim Norwegian-American Museum Western Pennsylvania Conservancy Virginia Cooperative Extension Western Railway Museum Virginia Museum of Contemporary Art (MOCA) Western Reserve Land Conservancy Virginia Museum of Fine Arts Westmoreland County Food Bank, Inc. Virtuoso Philharmonic of Chicago Westmoreland County Historical Society The Viscardi Center Wheaton Historic Preservation Council Vizcaya Museum and Gardens Wichita-Sedgwick County Historical Museum Voices for Children The Wilderness Society VSA Ohio Wildlife Heritage Organization W. A. Vachon & Associates, Inc. William B. Mulherin Foundation for Health & Wellness W.K. Kellogg Foundation William King Museum Wabash & Erie Canal Association Willistown Conservation Trust Wabash County Health Department Winifred Haun & Dancers Walloon Lake Trust and Conservancy The Winston-Salem Symphony Wareham Land Trust, Inc. Wiscasset, Waterville & Farmington Railway Museum Warren County Historical Society Wisconsin Youth Symphony Orchestras Warren Land Trust Women's Recovery Center Warwick Conservancy, Inc. Wood River Land Trust Watershed Stewards Academy The Wooden Floor Watertown Land Trust, Inc. Woodrow Wilson Presidential Library Weantinoge Heritage Land Trust The Worldview Project Weis Earth Science Museum Wyandotte Clinic for the Working Uninsured Wesley Community Service Center, Inc. WYSO Antioch College West Central Ohio Land Conservancy Xenos Financial Consulting West Michigan Glass Art Center Yard Goat Images West Michigan Symphony Yavapai Food Council West Virginia Land Trust YMCA of the USA West Virginia Nonprofit Association York Land Trust West Wisconsin Land Trust Ypsilanti Symphony Orchestra The Westerly Land Trust YWCA of Dayton, Ohio

14