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“[Losing donations] would mean we would have to not see as many young people,” said Elisabeth Jackson, CEO of Bridge Over Troubled Waters, which supports homeless and at-risk teens and young adults. “It might also mean [we have] to close programs.”
Of Bridge Over Troubled Waters’ $12 million budget last year, $2 million came from individual donors. If the cap takes effect, Jackson fears that segment of funding could decline.
“It’s not just a cap on the deductions given to individuals that give to a nonprofit. It’s the whole ecosystem of how that money gets used to service young people, to pay for staff and their livelihood,” said Jackson. “It would be just a whole ripple effect.”
The concerns are adding to what Jackson called a “double hit,” as many nonprofits face a climate of uncertainty amid the threat of federal funding freezes.
Healey has acknowledged the “evolving situation” of cutbacks in federal funding for nonprofits since she first filed her budget proposal. The governor said in a budget hearing March 6 she was open to revisiting the proposed cap.
“With what’s happened in the last few weeks, there’s been concern from not-for-profit organizations, which we know are going to probably be facing even greater strain than ever,” said Healey.
The Massachusetts Nonprofit Network, which represents more than 700 of the state’s charities, opposes the cap and worries that it will threaten a substantial income source for vital community organizations, said CEO Jim Klocke.
“The state charitable deduction matters,” said Klocke. “It’s an important, significant, positive tool that promotes giving in Massachusetts, and we should not be cutting back on it in any way right now.”
Nonprofits’ funding often comes from a few different sources, such as government grants and foundation contributions, Klocke said, but individual donations are something nearly every nonprofit relies on.
“When one type of funding comes under attack, it can have very direct, very significant effects right away,” said Klocke.
In order to hit the maximum deduction, a person would need to donate $5,000 in a year – so the proposed cap would not impact many middle-class donors, experts said.
The “everyday American” is the target for the current state deduction, said Ray Madoff, a professor at Boston College Law.
The federal deduction more benefits the ultra wealthy, she said. Under the federal charitable deduction, 90 percent of Americans do not receive any tax benefits for what they donate because they claim the standard deduction, Madoff said. Meanwhile, she said, the wealthiest Americans can deduct up to 74 percent of what they donate in tax savings.
“For federal purposes, a wealthy donor who makes a well-planned donation can save income taxes, capital gains taxes, and estate and gift taxes. And that’s how it gets to be such a high number,” said Madoff.

The state charitable deduction was originally approved by 72 percent of voters in 2000, but Massachusetts lawmakers suspended it in 2002 and put its implementation on pause again in 2021 after rejecting a veto from former governor Charlie Baker. Massachusetts taxpayers have been able to claim the deduction in three years since the 2000 vote — 2001, 2023, and 2024.
The cap is a “sensible compromise,” said Phineas Baxandall, policy director at the left-leaning Massachusetts Budget and Policy Center, as it would free up a large portion of the state’s budget for other initiatives and make the state tax system more equitable by limiting how much the wealthy can use the deduction to grow their wealth further.
More than half the people who take the state charitable deduction have incomes over $1 million, according to Baxandall. By placing a cap, he said, it allows the deduction to benefit middle-class donors most.
There is also no guarantee that people who take the deduction donated to a Massachusetts charity, a factor Baxandall said makes the costly deduction not directly benefit the state in many cases.
“For the state, the deduction is really a lose-lose with half the promise of a win,” said Baxandall.
With the heavy reliance on donations for many nonprofits, any loss of income can have long-lasting impacts. The Massachusetts Society for the Prevention of Cruelty to Animals depends on individual donors to fund many of its programs, said Mike Keiley, vice president of the MSPCA’s Animal Protection Division.
“Anything that runs a potential risk on limiting that is worrisome,” said Keiley.

In 2023, close to a third of the MSPCA’s budget came from donations, according to a spokesperson. Keiley said he’s optimistic state leaders will consider the stability of nonprofits, as he believes they have in recent years.
“We’re hoping for the best but are preparing for challenges ahead,” said Keiley.
Capping the state deduction could cause changes in how people plan out their giving. Financial planners often advise their clients on how to best time donations to claim maximum deductions, often leading to larger sums being shelled out to nonprofits. With the cap, this strategy would only go so far, lessening an incentive to donate big, said Jack Heintzelman, a financial planner at Boston Wealth Strategies.
“We might not need to accelerate or make a large, significant contribution, and we can just do it over several years if there’s not really much benefit in doing either,” said Heintzelman, who added his clients are passionate about their charitable causes and want to make donations in the most beneficial manner for both the organizations and themselves.
The Legislature will review the budget and vote on a final version that will take effect July 1. The Senate Ways and Means committee is reviewing the governor’s proposal now, said a spokesman for committee chair and Senator Michael J. Rodrigues, a Fall River Democrat, who added the budget should be one that “uplifts residents and increases opportunity while maintaining our fiscal discipline.”
Maren Halpin can be reached at maren.halpin@globe.com.
BOSTON, MA — An international restaurant group with locations across the globe is preparing to open its first Massachusetts restaurant this year.
LPM Restaurant & Bar, a French Riviera-inspired restaurant founded in London, is set to open on the second floor of the Four Seasons Hotel One Dalton Street in Back Bay, according to Four Seasons. The hotel lists the restaurant as “Opening Summer 2026,” while the Boston Business Journal reported the restaurant plans to open in September.
The Boston restaurant will mark LPM’s debut in the Northeast and its third U.S. outpost, following locations in Miami and Las Vegas, according to a Four Seasons announcement.
LPM, also known as La Petite Maison, was founded in London in 2007 and is known for French-Mediterranean food, Mediterranean ingredients and dining rooms influenced by Belle Époque design.
The business operates locations in London, Dubai, Miami, Abu Dhabi, Hong Kong, Riyadh, Limassol, Doha, Mykonos, Kuwait, Boston, Maldives and Bangkok.
Four Seasons said LPM will take over the space that formerly housed One Dalton’s breakfast concept, One + One. The restaurant will join other dining options at the hotel, including Zuma and Trifecta.
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A Massachusetts high school is under investigation after “several” teachers have been diagnosed with breast cancer or precancerous conditions.
The state Department of Public Health is set to visit Uxbridge High School on Thursday to “conduct a series of air quality tests,” to determine whether the multiple cases are potentially connected.
Superintendent David Ljungberg and Principal Michael Rubin alerted families and district staff on Monday of the “sombering news,” after Uxbridge High School’s graduation over the weekend.
“We are writing to inform you about a concern we are investigating at Uxbridge High School,” Ljungberg and Rubin stated in the letter. “Several female teachers have been diagnosed with breast cancer or precancerous conditions over the past few years.”
“It is, of course, possible that these multiple cases are not connected to one another,” the leaders added, “but out of abundance of caution, we are looking into any environmental factors at the school that may be a factor in their diagnoses.”
The 123,000-square-foot school, with an enrollment of roughly 600, was constructed in 2012 at a cost of $45 million, including a $22-million state reimbursement.
Uxbridge school leaders say they notified the state Department of Health and local health board as soon as they became aware of the cases, seeking “counsel about how best to proceed.”
“Massachusetts DPH officials have indicated that there is no evidence of immediate danger in the building and no reason to limit access to or use of the facility at this time,” they wrote in their letter. “In fact, the public health officials have commended our decision to approach them with these concerns, our readiness to partner with them in support of the evaluation process.”
Health officials are assessing the school’s interior and exterior to “ensure there are no issues with the infrastructure that would present risks (including electrical, plumbing, mechanical, HVAC, and other systems)” and the indoor and outdoor air quality on campus.
The superintendent and principal said that state officials have ruled out water supply as a “risk factor” after “thorough testing.”
“The team has reached out to the women who have been diagnosed, requesting data to evaluate whether there may be a connection among their cases,” Ljungberg and Rubin wrote. “We are grateful for their cooperation.”
They added that the state has said discovering an environmental “smoking gun” is “rare” in workplace investigations.
“However, even if a direct causal link is not established,” the leaders wrote, “the administration is utilizing this process to rigorously test the building and guarantee that it meets all safety standards moving forward.”
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Massachusetts lawmakers are considering a measure that would allow cities and towns to temporarily extend bar and restaurant hours during the summer, as the state prepares to host FIFA World Cup matches and celebrations marking the nation’s 250th anniversary.
The legislation (H.5465) filed by state Rep. Carole Fiola, would allow licensed establishments to sell alcohol one hour later than their normal closing time, up to 3 a.m., between June 1 and Aug. 31, 2026. The bill would also allow communities to establish designated public consumption districts where alcohol could be consumed in approved public spaces.
In a press release announcing the bill, Fiola said the summer’s threefold events lineup — the World Cup, Tall Ships, and July 4th — is an economically significant moment that the state should take advantage of.
“We should capitalize on these events that will generate economic benefits for small businesses and the state as a whole. It’s a local opt-in idea worth exploring that’s being done in other states,” Fiola said.
The proposal has received support from Boston Mayor Michelle Wu and most recently Gov. Maura Healey, who submitted written testimony Monday to the Joint Committee on Economic Development and Emerging Technologies urging lawmakers to advance the measure.
“Massachusetts is planning for a once-in-a-generation summer,” Healey wrote, according to the Boston Globe. “In 2026, we will celebrate the 250th anniversary of our nation’s founding, welcome tall ships from around the world to Boston Harbor for Sail Boston, and host seven FIFA World Cup matches in Foxborough, along with watch parties across the Commonwealth.”
The governor argued that the added flexibility could help local economies benefit from an influx of visitors.
“That flexibility can help communities capture more visitor spending, support jobs, keep downtowns active, and strengthen Massachusetts’ image as a dynamic destination ready to host the world and a place our residents, including our young professionals, are proud to call home,” Healey wrote.
She also urged lawmakers to move the legislation forward, saying it will “help Massachusetts meet the full economic and cultural opportunities for the summer ahead.”
In Rhode Island, a similar bill to allow bars and restaurants to remain open until 4 a.m. during the World Cup was signed into law on Friday.
Fiola’s bill remains before the Joint Committee on Economic Development and Emerging Technologies. Any final version would require approval from both the House and Senate before reaching Healey’s desk.
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