A national funder of anti-abortion groups may get a tax break from Florida

A recap of the seventh week of the Florida Legislature's 2025 session, plus a preview of week eight.

Photo credit: Janni Rye

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Florida’s Republican-controlled Legislature is quietly working on a tax break that would benefit one of the nation’s leading financiers of right-wing conservative causes — a multibillion-dollar organization that has funded efforts across the country to ban abortion, cut off access to birth control, and roll back rights for gay and transgender people.

The obscure tax break — a single sentence slipped deep inside a 60-page tax bill that surfaced last week in the Florida House of Representatives — would ultimately save money for the National Christian Foundation, a mammoth nonprofit that has been called “one of the most influential charities you’ve never heard of” and “probably the single biggest source of money fueling the pro-life and anti-LGBT movements.”

Based in Alpharetta, Ga., NCF is one of the nation’s largest charities. The organization’s most recent tax return shows that it distributed more than $2 billion to nearly 15,000 organizations in 2023 alone.

The NCF functions as a donor-advised fund. That means it accepts contributions from donors — including both cash gifts and donations of assets that produce continuing income over time — and then distributes the funds to other groups according to the donor’s wishes.

Because it is a nonprofit, NCF does not have to disclose its donors. But a 2021 investigation by The Daily Beast revealed that the organization’s funders include some of the country’s richest social conservatives — including the billionaire owners of the Chick-fil-A fast-food chain and the Orlando Magic professional basketball franchise and the Hobby Lobby retail network.

NCF’s headquarters in Alpharetta, Ga. (Photo credit: Thomson200)

Much of the money funneled through the National Christian Foundation funds laudable and apolitical work — from charities that support victims of human trafficking and provide clean drinking water to communities in need to botanical gardens, art museums and local YMCAs.

But much of that money also bankrolls national right-wing groups that lobby and litigate to take rights away from women and LGBTQ+ people.

Tax records show, for instance, that the National Christian Foundation gave more than $50 million between 2018 and 2023 to the Alliance Defending Freedom — making NCF one of the largest known donors to ADF as it helped litigate the U.S. Supreme Court case that ultimately led to the overturning of Roe v. Wade.

Tax records also show that the NCF is a large and continuing contributor to groups such as the Heritage Foundation (approximately $882,000 in 2023), the lead organizer of the “Project 2025” agenda for President Donald Trump; the Mackinac Center ($1.3 million) and Freedom Foundation ($436,000), which lobby for anti-union laws in state Legislatures across the country, including in Florida; and Hillsdale College ($575,000), which has been helping Republican-led states reprogram their public schools and universities.

The proposed tax break in the Florida Legislature appears to have arisen out of a dispute between state auditors and one of NCF’s subsidiary organizations: The NCF Charitable Trust, which holds business assets that have been donated in support of NCF — like stock in privately held companies and commercial real estate. Those assets generate profits for the NCF network, through regular business earnings, investment returns, and capital gains from asset sales.

The NCF Charitable Trust’s holdings are vast: Tax records show that it has more than $2 billion worth of assets, including stock in companies involved in oil-and-gas drilling, aggregate mining, plastics manufacturing, trucking, homebuilding, and private equity.

Charities are generally exempt from income taxes under both federal and Florida law. But that they are still supposed to pay taxes on what is known as “unrelated business income.”

That’s basically profit a nonprofit earns from commercial operations that are not directly related to its core charitable mission. The idea is to prevent nonprofits from exploiting their tax-exempt status as an unfair competitive advantage over other companies in a market.

Records show that the NCF Charitable Trust has avoided paying Florida corporate income taxes in the past on its unrelated business income.

It has done so by declaring itself to be a “private trust,” which is a type of entity that wealthy families set up to avoid paying estate or inheritance taxes when they pass their fortunes on to heirs. Florida exempts private trusts from its corporate tax.

But the Florida Department of Revenue put a stop to the strategy in 2023 when the agency ruled that the NCF Charitable Trust is not a private trust for tax purposes.

There’s a reason for that. Private trusts — which are a tool that wealthy families use to avoid paying estate or inheritance taxes when they pass their fortunes on to heirs — are temporary (at least in theory). A private trust is supposed to expire after a certain period of time, at which point their earnings may become taxable.

On the other hand, a charitable trust like the National Christian Foundation’s is allowed to exist in perpetuity — which means it could avoid income taxes forever.

After the Department of Revenue’s ruling, the NCF Charitable Trust sued the state, attempting to have the decision overturned. But records show the trust dopped its lawsuit in July.

A few months later, though, the National Christian Foundation hired a lobbyist in Tallahassee. And a few months after that, legislation that would explicitly exclude charitable trusts from Florida’s corporate income tax appeared as part of House Bill 7033 — a collection of assorted tax breaks that lawmakers and lobbyists typically refer to as “the tax package.”

NCF, which did not respond to requests for comment, hasn’t publicly lobbied for the change. But disclosure records show that the foundation has been privately lobbying Florida lawmakers on something involving the “tax package.”

If the tax break passes, economists estimate the state will lose a little more than $1 million a year in corporate tax revenue — about the equivalent of two dozen public school teachers.

Billtrack

In honor of the best show on TV, here’s a look at some of the bills on the move from the past week of session:

• House Bill 1173: Prevents the state of Delaware from suing the Florida-based Alfred I. duPont Charitable Trust and Nemours Foundation if they divert funding intended for children’s services in Delaware to programs in other states. Passed the Senate by a 32-4 vote. (See votes) Previously passed the House of Representatives by a 107-3 vote. (See votes) Goes to the governor.

• House Bill 569: Allows charter schools to increase enrollment without complying with local parking and vehicle-stacking rules. Passed the House of Representatives by an 86-26 vote. (See votes)

• Senate Bill 700: Creates a publicly subsidized advertising program for the beef cattle industry while imposing anti-competitive labeling restrictions on plant-based meat alternatives; forces local communities to stop adding fluoride to their water supplies; and exposes banks to lawsuits if they refuse to lend money to an agribusiness because of environmental concerns. Passed the Senate by a 27-9 vote. (See votes)

• Senate Bill 832: Gives the Mosaic Co. legal defenses against lawsuits arising from radioactive contamination in previously mined land. Passed the Senate by a 33-3 vote. (See votes)

• House Bill 1157: Gives businesses and state officials more ways to deny unemployment benefits to laid-off workers. Passed the House of Representatives by an 83-31 vote. (See votes)

• Senate Bill 140: Allows a traditional public school to be converted into a charter school without the consent of the teachers who work at the school. Passed the Sente Rules Committee by an 18-5 vote. (See votes)

• House Bill 477: Requires the Department of Environmental Protection to set up an email address for people to complain about chemtrails. Passed the House State Affairs Committee by a 15-9 vote. (See votes)

• House Bill 651: Creates a publicly subsidized advertising program for the beef cattle industry while imposing anti-competitive labeling restrictions on plant-based meat alternatives; forces local communities to stop adding fluoride to their water supplies; and exposes banks to lawsuits if they refuse to lend money to an agribusiness because of environmental concerns. Passed the House Commerce Committee by a 22-3 vote. (See votes)

• House Bill 683: Prevents local governments from helping small businesses win construction constructs, prohibits communities from restricting the use of fake grass in residential areas, and exempts launchpads and other spaceflight facilities from having to comply with the statewide building code. Passed the House Commerce Committee by a 25-0 vote. (See votes)

• Senate Bill 712: Prevents local governments from helping small businesses win construction constructs, prohibits communities from restricting the use of fake grass in residential areas, and exempts launchpads and other spaceflight facilities from having to comply with the statewide building code. Passed the Senate Agriculture, Environment and General Government Appropriations Subcommittee by a 12-0 vote. (See votes)

• Senate Bill 922: Enables businesses to bind workers to longer non-compete contracts. Passed the Senate Rules Committee by 21-2 vote. (See votes)

• Senate Bill 1080: Makes it easier for homebuilders to develop farmland near urban areas. Passed the Senate Rules Committee by an 18-4 vote. (See votes)

• House Bill 1219: Enables businesses to bind workers to longer non-compete contracts. Passed the House Commerce Committee by a 15-6 vote. (See votes)

• House Bill 1225: Weakens child-labor laws for teens as young as 14. Passed the House Education & Employment Committee by a 14-6 vote. (See votes)

• House Bill 1255: Requires school districts to show sixth-graders computer-generated videos of fetuses like “Baby Olivia,” a video produced by an anti-abortion activist group. Passed the House Education & Employment Committee by a 17-4 vote. (See votes)

• Senate Bill 1264: Expands a tax break for data centers. Passed the Senate Transportation, Tourism and Economic Development Appropriations Committee by a 13-2 vote. (See votes)

• House Bill 1267: Greatly expands the number of communities in which a charter school operator can open a “School of Hope” and allows them to co-locate in public-school buildings free of charge. Passed the House Education & Employment Committee by a 13-5 vote. (See votes)

• Senate Bill 1708: Greatly expands the number of communities in which a charter school operator can open a “School of Hope” and allows them to co-locate in public-school buildings for a fee — though only in Miami-Dade County. Passed the Senate Education PreK-12 Appropriations Committee by a 7-1 vote. (See votes)

• House Bill 7033: A roughly $43 million package of tax breaks. Passed the House Ways & Means Committee by a 16-1 vote. (See votes)

• Senate Bill 7034: A roughly $2.1 billion package of tax breaks. Passed the Senate Finance and Tax Committee by a 3-1 vote. (See votes)

Looking ahead

Monday

• The Senate Rules Committee will hear Senate Bill 676, which would allow businesses to pay some employees less than minimum wage. The meeting begins at 2 pm. (Contact committee members)

• The Senate Rules Committee will also hear Senate Bill 1288, which would prevent teenagers from obtaining prescription birth control or treatment for sexually transmitted infections without permission from a parent. (Contact committee members)

Tuesday

• The Senate Fiscal Policy Committee will hear Sente Bill 1672, which would repeal workplace protections for day laborers and temp workers. The meeting begins at 11 am. (Contact committee members)

• The Senate Fiscal Policy Committee will also hear Senate Bill 1388, which would block local communities from setting limits on the sale or use of gas-powered jet skis. (Contact committee members)

Wednesday

• The House of Representatives will take up House Bill 1219, which would enable businesses to bind workers to longer non-compete contracts. The floor session begins at 10 am. (Contact House members)

• The House of Representatives will also take up House Bill 1255, which would require school districts to show sixth-graders computer-generated videos of fetuses like “Baby Olivia,” a video produced by an anti-abortion activist group. (Contact House members)

• The House of Representatives will also take up House Bill 1267, which would greatly expand the number of communities in which a charter school operator can open a “School of Hope” and allow them to co-locate in public-school buildings free of charge. (Contact House members)

Thursday

• The House of Representatives will take up House Bill 443, which would make it easier for charter schools to increase enrollment. The floor session begins at 1 pm. (Contact House members)

Note: Click here to find the complete daily calendars in the Florida House of Representatives, and click here for the daily calendars for the Florida Senate.

Reading list

• ‘Mistakes were made,’ Hope Florida charity leader tells lawmakers (Tampa Bay Times) ($)

• Who’s donating to Hope Florida? Big state contractors, utility company make the list (Miami Herald) ($)

• DeSantis calls Hope Florida a ‘great success story.’ Lawmakers, experts doubt results (Miami Herald) ($)

• Another Hope Florida Foundation resignation (Florida Phoenix)

• The College That Conservatives Took Over (The Chronicle of Higher Education)

• Second DeSantis-appointed UWF trustee has reportedly resigned (Pensacola News Journal)

• ‘A big deal for Central Florida’: Hotel tax shakeup gains momentum (Orlando Sentinel) ($)

• Florida wildlife commission chair denies trying to build destructive project he tried to build (Florida Phoenix)

• What is weather modification and why does Florida want to ban it? (Tampa Bay Times) ($)

• Federal judge ‘astounded’ that Florida cops violated her order on immigration arrests (Miami Herald) ($)

• Developers Pulling Rank: How Power Plays Shape Sarasota County Decisions (Florida Trident)

• Major Florida grower plans to build new community after ending citrus operations (Associated Press)

• Sadaf Knight and the Florida Policy Institute persuade by sticking to the facts (Orlando Sentinel) ($)