The passage of tax extenders, as part of the Omnibus spending bill in December, was a mixed bag of victories and defeats for taxpayers. The Taxpayers Protection Alliance (TPA) called for separate votes on the tax extenders because some made economic and fiscal sense, while others, like wind and solar subsidies, were merely corporate welfare handouts. One victory in the Omnibus was the inclusion of H.R. 1104, the “Fair Treatment for All Donations Act," aka the "Gift Tax." H.R. 1104, which unanimously passed the House earlier this year, prevents the targeting of nonprofits by the Internal Revenue Service (IRS) by clarifying IRS law that any gift over $14,000 to a non profit classified as a 501 (c) (4), 501 (c) (5), or 501 (c) (6) would not be subject to the gift tax. Passing H.R. 1104 provides certainty to groups and individuals that they will not be subject to partisan attacks from the IRS using a potential tax increase as a threat. This will also limit future attempts to influence the political process. Groups from all sides of the ideological spectrum should welcome this accomplishment, and TPA is grateful for everybody’s work on this issue. There are many people to thank but it is important to start with those who played the biggest role in making this victory happen.