The Community Impact Coalition is a project launched by a group of nearly 70 organizations headed by the American Society of Association Executives. The group claims it is primarily focused on protecting the tax-exempt status of nonprofits through advocacy and educating the U.S. Congress on the benefits of nonprofits. ¹

The Community Impact Coalition is mostly composed of trade associations, although the group primarily defends nonprofit tax-exempt status by pointing to the activities of 501(c)(3) charitable groups. ^{2 3}

Background

The Community Impact Coalition is focused on lobbying and advocating for the tax-exempt status of nonprofits and was launched in response to the Trump administration’s proposed tax changes of 2025.  The group states that “nonprofits are driven by purpose, not profit,” pointing to various not-for-profit organizations that would be affected by tax proposals. ^{2 1 3}

The Community Impact Coalition claims that nonprofit “organizations reinvest all revenue into their mission rather than generating profits for individuals or shareholders.” The Coalition is spearheaded by the American Society of Association Executives, a 501(c)(6) trade association. Michelle Mason, the president and CEO of the organization reported $861,281 in compensation for her role in 2023. ^{2 4}

The group has been criticized for being comprised primarily of trade organizations, as opposed to 501(c)(3) groups which are designated as charitable organizations. Scott Hodge, the president emeritus of the Tax Foundation, claimed the group is “another K Street astro-turf organization trying to defend corporate interests,” according to the Chronicle of Philanthropy.  ²

American Society of Association Executives

The American Society of Association Executives is a trade association for the management of nonprofit advocacy groups. In 2023, its revenues totaled $21,137,852. Also in 2023, the organization reported paying $10,292,241 in salaries, employee benefits, and other compensation. ⁵

The Association is the direct controlling entity of multiple related tax-exempt organizations, including the ASAE Research Foundation and the American Society of Association Executives Political Action Committee, as well as being the controlling entity of the ASAE Business Services and ASAE Insurance Company. ⁶

The Community Impact Coalition’s privacy policy on its website is that of the American Society of Association Executives. ⁷

Michelle Mason was also the president and CEO of the ASAE Research Foundation in 2023, for which she reported $149,132 in compensation for an average of six hours of work per week for the organization, as reported on the group’s public tax return. As the president and CEO of the direct controlling entity of the ASAE Research Foundation, the American Society of Association Executives, she received $861,281 in total compensation in 2023. ^{8 4}

Activities

The Community Impact Coalition has little information on its website concerning its concrete activities and was only granted tax-exempt status in 2025, according to ProPublica. As of May 2025, It had not yet released any public tax returns documenting its financial activities and resources. ^{3 9}

The Community Impact Coalition claims its goal in 2025 is to “educate the 119th Congress on the societal and economic value of tax-exempt organizations and advocate against proposals that would diminish or eliminate their tax-exempt status.” ¹

The Chronicle of Philanthropy describes the group as a “lobbying coalition,” while ProPublica lists the group’s tax-exempt status as a 501(c)(3), which receive substantial tax-exempt benefits in return for charitable activities. Charitable organizations are only supposed to dedicate a relatively small percentage of their resources to lobbying, as opposed to “social welfare” organizations, which have fewer tax-exempt benefits but can lobby more. ^{2 9 10}

In 2025, the Community Impact Coalition sent a letter to U.S. Secretary of the Treasury Scott Bessent urging him to protect the tax-exempt status of nonprofits. ¹

People

Stephen Caldeira is the chair of the board of the Community Impact Coalition. He is the president and CEO of the Household and Commercial Products Association. Previously, Caldeira was the president and CEO of the International Franchise Association, vice president of industry relations at PepsiCo, and president of the National Restaurant Association Educational Foundation. Caldeira sits on the boards of the MedStar National Rehabilitation Network, the U.S. Chamber of Commerce “Trade Association Committee of 100,” and the Canadian Consumer Specialty Products Association. He was also a member of the board of the American Society of Association Executives, chairing the board from 2020 to 2021. Caldeira has been named a “Top Lobbyist” by The Hill ten times. ¹¹

1. “Download Coalition RESOURCES.” Community Impact Coalition. Accessed May 19, 2025. https://www.cicoalition.org/wp-content/uploads/2025/02/CI-Coalition-Toolkit.zip.
2. Coalition will fight new taxes on nonprofits. Accessed May 19, 2025. https://www.philanthropy.com/article/coalition-will-fight-new-taxes-on-nonprofits.
3. “The Community Impact Coalition – Protect Nonprofits.” The Community Impact Coalition – Protect Nonprofits, February 6, 2025. https://www.cicoalition.org/.
4. “American Society of Association Executives,” Return of Organization Exempt From Income Tax (Form 990) 2023. Schedule J.
5. “American Society of Association Executives,” Return of Organization Exempt From Income Tax (Form 990) 2023. Page 1 Part 1.
6. “American Society of Association Executives,” Return of Organization Exempt From Income Tax (Form 990) 2023. Schedule R.
7. “Terms & Conditions and Privacy Policy.” ASAE. Accessed May 19, 2025. https://www.asaecenter.org/about-us/policies/privacy-policy.
8. “ASAE Research Foundation,” Return of Organization Exempt From Income Tax (Form 990) 2023. Page 7 Part VII.
9. Suozzo, Andrea, Alec Glassford, Ash Ngu, and Brandon Roberts. “Community Impact Coalition Inc – Nonprofit Explorer.” ProPublica, May 9, 2013. https://projects.propublica.org/nonprofits/organizations/994168352.
10. “Exemption Requirements – 501(c)(3) Organizations.” Internal Revenue Service. Accessed May 19, 2025. https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-501c3-organizations#:~:text=To%20be%20tax%2Dexempt%20under,any%20private%20shareholder%20or%20individual.
11. “Stephen J. Caldeira.” HCPA. Accessed May 19, 2025. https://www.thehcpa.org/about-us/our-team/stephen-j-caldeira/