Resource Type: đź”’ Member-only

A Comprehensive Approach to the 1% Tax Floor

A Comprehensive Approach to the 1% Tax Floor

The introduction of the 1% floor on corporate charitable deductions, imposed by the One Big Beautiful Bill Act (H.R.1) for tax years beginning December 31, 2025, has created a range of new considerations for companies to weigh in determining their corporate philanthropy strategy. 

To support NationSwell members in navigating this shift, we interviewed a Head of Corporate Impact at a Fortune 500 company who has made several critical moves to set up their resources and programs for long-term sustainability. 

The following resource outlines the steps taken over the course of approximately three months, each of which required close cross-enterprise collaboration. The processes and decisions described are intended to help leaders frame their own approaches, but should be considered within each organization’s own financial, legal, and tax context.

The steps outlined are:

  • Step 1: Align internally on the policy landscape
  • Step 2: Calculate the incremental tax impact to the business
  • Step 3: Fund philanthropy budget with tax-efficient capital
  • Step 4: Reclassify some philanthropy as ordinary business expense
  • Step 5: Take a multi-year view on philanthropic tax strategy
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Identifying your Organization’s Impact Superpowers

Identifying your Organization’s Impact Superpowers

Every organization possesses unique strengths that hold potential to drive transformative impact. When applied effectively, these act as superpowers. 

Whether you are leveraging innovative technologies, tapping unique expertise, mobilizing extensive networks, or amplifying a trusted brand, understanding your organization’s superpowers allows you to target efforts where they can make the greatest difference.

This toolkit provides practical frameworks, self-assessment tools, and illustrative examples to guide leaders through an exploration of organizational strengths, resources, and opportunities. Use this resource to identify and elevate the capabilities within your organization that have the most potential to effect positive change.

Exercises covered in this toolkit include: 

  • Exercise 1: Impact SWOT
  • Exercise 2: Asset and Resource Map
  • Exercise 3: 360 Review
  • Exercise 4: Impact Wings
  • Exercise 5: Social Impact Initiative Post-Mortem
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Collective Action Models and Approaches

Collective Action Models and Approaches

This resource is a practical guide for impact leaders to quickly understand the most prevalent and effective models of collective action. It distills each model into clear purposes, strengths, risks, and use cases—providing actionable insight into when and how to leverage these structures to advance your goals. The aim is to save leaders time, sharpen decision-making, and help you align the right model with the challenge or opportunity in front of you.

The models covered in this guide include:

  • Public-Private Partnerships
  • Co-investment + Pooled Funding
  • Learning, Advocacy, & Action Networks
  • Place-Based Initiatives
  • Shared Capacity & Services Platforms
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Making the Case for Investment in Impact

Making the Case for Investment in Impact

This resource is intended to guide corporate social impact leaders in securing and growing their organization’s investment in their work. The case-making points and data included focus on the importance of social investments to key stakeholders: employees and customers.

The resource prepares impact leaders for budgetary conversations with context on the landscape, data, and talking points. We also provide tools for securing investment by aligning with business objectives, exploring measurement approaches for calculating ROI, and anticipating changes brought on by ongoing uncertainty.

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Getting Started with Gen AI

Getting Started with Gen AI

Generative AI is rapidly reshaping how work gets done, including social impact functions. Getting Started with Gen AI is a practical guide designed for purpose-driven professionals who want to harness AI’s potential without getting overwhelmed.

Inside, you’ll find suggested use cases, sample prompts, real-world examples, and other actionable guidance to help you boost efficiency, create capacity, improve communication, and more. Whether you’re synthesizing information for decision makers, summarizing grantee or partner reports, or tailoring messages for key audiences, this guide offers a grounded, accessible path to building confidence and capacity with AI in your day-to-day work.

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Corporate Social Impact Team Design

Corporate Social Impact Team Design

This resource is meant to help leaders look at their own organizations to consider: what’s working, may be changing, and could be next for your impact team design. It provides a practical, anonymized compilation of organizational charts serving as a foundation for shared learning and strategic reflection on:

  • the current landscape of impact team design,
  • the size and complexity of structures by industry, 
  • the functional areas of teams in relation to the broader company, 
  • reporting lines to the chief suite

This resource will continue to evolve as more models are shared. Email us at [email protected] if you would like your corporate social impact team to be represented in the next iteration of this resource.

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Impact Team Offsite-in-a-Box

Impact Team Offsite-in-a-Box

Team offsite conversations can serve the purposes of reconnecting colleagues, grounding them in a shared organizational ambition and inviting individual and collective ownership over the direction of the team’s work. This resource supports impact leaders with modular sessions to design effective, energizing team offsites that drive clarity, connection, and strategic alignment. It is based on agendas that NationSwell has created for its own team conversations or in partnership with member organizations. 

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Corporate Impact Investing Design Toolkit

Corporate Impact Investing Design Toolkit

This resource is a toolkit aimed at supporting corporate social impact investors in developing their investment strategy. The toolkit includes seven implementation tools developed from the report, “Seven Critical Design Choices for Corporate Impact Investors.” The tools provide step-by-step actions to structure, integrate, and standardize impact investing practices within corporations.

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Corporate Social Impact Models and Approaches

Corporate Social Impact Models and Approaches

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This practical guide is designed to help leaders and organizations orient their existing social impact strategies within a larger context, and identify opportunities to progress.

The guide includes four models of corporate social impact in practice today, ranging from CSR to business-integrated strategies. Each model includes definitions, actionable recommendations, and real-world case examples. The goal is to help leaders determine the best way to deepen impact within your organization, which may mean advancing from one model to the next or further developing your current model.

The models covered in this guide include:

  • Traditional CSR
  • Asset-driven impact
  • Shared value initiatives
  • Systems change leadership
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Funding Response Navigator

Funding Response Navigator

This resource serves as a decision-making tool to support philanthropy leaders within private foundations and companies respond to nonprofit funding gaps. It outlines four steps designed to help leaders determine the most appropriate adjustments to a philanthropic strategy. The tool also explains the potential benefits and risks involved in taking specific strategic approaches, and provides adoptable tactics to support strategic changes.  

Four steps included in the tool: 

    1. Assess your foundation’s strategic priorities
    2. Identify risks and benefits of action
    3. Explore your funding response options
    4. Take action
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