The project goal is to improve the policy environment for the nonprofit sector and philanthropy in the United States. To this end, the Tax Policy and Charities project provides a rapid response to current debates over tax policy as it affects charities, upgrades continually a tax model that incorporates thousands of provisions in the tax code, and involves scholars and policy officials in both analysis and discussion of new tax proposals. Over the past two years, the project has produced and facilitated research and discussion on tax policy relating to charity. Future activities will include modeling tax and charity policy proposals, writing policy briefs and articles, providing congressional testimony, and producing other materials regarding major tax and charity issues. The project is implemented by the Urban-Brookings Tax Policy Center of the Urban Institute. The grantee is a national think tank that gathers data, conducts research, evaluates programs, offers technical assistance overseas, and educates Americans on social and economic issues to foster sound public policy and effective government.