Podcast Summary
Podcast: Nonprofit Leadership Podcast
Host: Dr. Rob Harter
Episode: How Can We Best Navigate the New Guidelines for Corporate Giving?
Guest: Matt Nash, Executive Director, Blackbaud Giving Fund
Date: February 2, 2026
Overview
In this episode, Dr. Rob Harter sits down with Matt Nash to unpack the recent changes to federal guidelines on corporate giving. They delve into how these new tax provisions may affect the nonprofit sector, especially organizations reliant on corporate philanthropy, and discuss strategies for sustaining and growing corporate support in a shifting landscape. Matt brings his expertise from leading Blackbaud Giving Fund and offers practical advice to nonprofit leaders on navigating policy changes, relationship-building, and impact reporting.
Key Discussion Points & Insights
1. Background & Guest Introduction
- Matt Nash’s Journey:
- Longstanding passion for giving and volunteering ([03:39]).
- Previous work with Fidelity Charitable and the Generosity Commission.
- Role at Blackbaud Giving Fund: Supporting workplace giving and peer-to-peer fundraising ([04:00]).
2. Overview of Policy Changes in Corporate Giving
- What’s Changed:
- Pre-2026: Corporations could deduct charitable donations up to 10% of income for tax purposes.
- New Law (Effective January 1, 2026):
- A 1% income threshold must now be met before any charitable donation becomes deductible.
- This minimum is significant since average corporate giving hovers near 0.9% of income ([05:55]).
- Implications:
- Below 1%: Not tax-deductible, though still an expense.
- Could influence giving patterns, especially for marginal or experimental donations.
- Brand image and community reputation are still major motivations for corporate giving—tax benefits are secondary ([07:50]).
Quote:
“It’s their reputation in the communities along with the brand image that are the primary reasons for why they give.”
— Matt Nash ([07:40])
3. Will Corporations Give More to Hit the Threshold?
- Possible Behaviors:
- Some corporations might give more during low-earning years to meet the threshold, rather than in prosperous times. This is the “reverse logic” of the new law ([08:57]).
Quote:
“A corporation might decide to bunch when they’re having a particularly bad year as opposed to trying to bunch when they’re having a particularly good year.”
— Matt Nash ([09:15])
4. Financial Risks & Impact on Small and Mid-Sized Nonprofits
- Risks:
- Corporations are likely to narrow their giving, focusing more tightly on causes linked to brand and community.
- Nonprofits with experimental, marginal, or pet-project status are most at risk ([09:49]).
- First to Feel It:
- Programs only tangentially tied to a corporation’s core interests may be cut back or eliminated.
5. Action Steps for Nonprofits: Sustaining and Growing Corporate Giving
- For Existing Relationships:
- Double down and fortify ties—engage in cycle reviews, improve volunteer experiences, alleviate corporate partners’ administrative burdens ([11:17], [12:45]).
- For New Prospects:
- Do your homework: Research not just the corporation’s giving history, but also who’s involved internally.
- Personalization over mass outreach: Avoid blast emails—focus on alignment and personal connection.
- Ask before you pitch: Always lead with questions to understand the company’s priorities ([15:52]).
Quote:
“Asks questions before you do a pitch. I think that sounds like that’s one of your top advice to nonprofits.”
— Dr. Rob Harter ([15:52])
“Unless you ask the questions, you can’t learn and you can’t adjust what you’re doing to match something that might be useful to them.”
— Matt Nash ([16:00])
6. Tailoring Strategies to Company Size
- Large Corporations:
- Focus on scale—propose activities that engage large numbers or multiple locations.
- Understand if giving is top-down (corporate-driven) or bottom-up (employee-driven) ([18:03]).
- Mid-Sized Companies:
- Leverage local community knowledge, meet them where their brand reputation matters most ([19:30]).
- Small Businesses:
- Emphasize personal relationships, community ties, and emotional connections.
- These may be most vulnerable to changes under the new rules ([20:30]).
Quote:
“As you get down smaller companies…it ends up becoming personal, right? It’s personal friendships that cause you to want to support things, or it’s some experience that you had…”
— Matt Nash ([20:52])
7. Demonstrating Measurable Impact
- Best Practices:
- Mix quantitative (numbers served, outcomes) and qualitative (stories of transformation) reporting.
- Utilize technology and AI to broadcast the organization’s story online. Corporations use AI to research and screen potential nonprofit partners, so nonprofits should focus on digital storytelling ([22:07], [24:04]).
- Online Visibility:
- Make your case clear across social media, websites, and workplace giving platforms that reach corporate employees ([24:50]).
8. What to Do When Corporate Focus Shifts or Giving Declines
- Stay Proactive:
- Reassess mission alignment; engage in frank conversations with corporate partners during transitions.
- If alignment no longer exists, refocus energy elsewhere ([26:52]).
- Diversifying Revenue Streams:
- Nurture relationships with employees as individual donors, not just through corporate programs.
- Allocate part of budget/resources to donor acquisition and experimentation ([29:16]).
Quote:
“You don’t want to go out chasing something that’s not going to produce for you. There might be other opportunities where somebody else is focusing on narrowing down, and you might be the sweet spot for that one.”
— Matt Nash ([28:21])
9. Keeping the Relationship Alive Without Gifts
- Non-Cash Support Still Matters:
- Solicit volunteerism and in-kind gifts (e.g. product donations relevant to your mission).
- Volunteering creates emotional attachment—volunteers are more likely to become donors in time ([32:07], [33:56]).
Notable Quotes & Memorable Moments
- “It’s their reputation in the communities along with the brand image that are the primary reasons for why they give.”
— Matt Nash ([07:40]) - “A corporation might decide to bunch when they’re having a particularly bad year as opposed to trying to bunch when they’re having a particularly good year.”
— Matt Nash ([09:15]) - “Ask questions before you do a pitch.”
— Dr. Rob Harter ([15:52]) - “Unless you ask the questions, you can’t learn and you can’t adjust what you’re doing to match something that might be useful to them.”
— Matt Nash ([16:00]) - “As you get down smaller companies… it ends up becoming personal, right?”
— Matt Nash ([20:52]) - “Mix the heart and the head—tell stories, but put numbers behind them. That’s the one-two punch.”
— Matt Nash ([22:45]) - “Stewardship of [corporate employees] is really important…they do what they want to do. The corporation can’t control them.”
— Matt Nash ([29:16]) - “Volunteering…becomes an emotional attachment for them. And that emotional attachment will eventually lead to giving when that employee has the ability to give because it just becomes so important.”
— Matt Nash ([32:38])
Timestamps for Important Segments
- 03:39 — Matt Nash’s career in philanthropy and move to Blackbaud Giving Fund
- 05:55 — Explanation of the new corporate giving tax provision
- 08:57 — Potential for corporations to give more during bad years
- 09:49 — Risks for small/mid-sized nonprofits
- 11:17 — Safeguarding and expanding corporate partnerships
- 14:11 — First steps in approaching new corporate partners
- 18:03 — Strategy differences for large, mid-size, and small companies
- 22:07 — How to communicate impact and leverage AI
- 26:52 — Staying on a corporation’s radar amid focus shifts
- 29:16 — Diversifying revenue and donor pipelines
- 32:07 — Value of in-kind and volunteer relationships
Conclusion & Resources
Matt Nash encourages nonprofits to remain adaptable, focus on authentic relationships (with corporations and their employees), leverage AI and online storytelling, and always keep their mission and value proposition front and center. He recommends connecting with Blackbaud Giving Fund for more resources and case studies:
- Website: blackbaudgivingfund.org
- Social: Blackbaud Giving Fund on Facebook, LinkedIn, Instagram
Final Takeaway:
Nonprofits must adapt to new rules by deepening alignment with corporate partners, personalizing outreach, demonstrating impact, leveraging technology, and stewarding both institutional and individual relationships for future resilience.
End of Summary