(Radio Iowa) — Iowans who raise money for nonprofits and foundations are facing new challenges in the new year as a new federal tax law is raising concerns. Stacy Palmer, editor of the Chronicle of Philanthropy, says overall charitable contributions have been rising from low-income earners and those on the high end.  “Middle income people give in a lot of different ways but that’s where the biggest drop in the share of people who are giving is coming,” Palmer says. “So, people are really starting to raise questions about how you can persuade those people to start giving again or to start giving more.”

That fall in donations from middle income earners is a problem, she says, because nonprofits need a broad base of support for stability and growth. Also, Palmer says charities are worried donations will decrease by millions of dollars because of the new tax law. “Now, they’re losing the tax incentive to give as well because they’re probably not going to itemize,” Palmer says. “You definitely need to be more upper-income to make it worth itemizing, so that’s why people are especially worried about that.”

Other challenges nonprofits face include adapting to new technology, such as how to protect donor information from cyber-attacks.

(Radio Iowa) — Rob Sand was sworn in Wednesday as state auditor, becoming only the second Democrat in more than a century to hold the position. Following the statehouse ceremony, the 36-year-old Sand announced he’s selected a politically diverse leadership team.   “The only thing I want to emphasize today is the three people that I’m going to give the most decision-making responsibility in this office politically represent everyone in the state – Democrat, independent and Republican,” Sand said.

photo provided by Iowa Democratic Party

John McCormally, an attorney and former communications director for the Iowa Democratic Party, will serve as Sand’s chief of staff. The other two people selected for leadership posts supported Sand’s opponent, but Sand called them “the most qualified people for the positions.” As a Democrat in a watchdog role in the Republican-controlled government, Sand downplayed concerns that politics will drive his actions.  “Iowans sent us here. All of us. They didn’t send us here to fight each other,” Sand said. “They sent us here to get good work done. That’s going to be my priority.”

Sand defeated Republican Mary Mosiman in November. He was the only challenger to defeat a statewide elected official. Sand said his office will add more efficiency recommendations to all audits and will start exploring how to do an additional review of Iowa’s privately managed Medicaid program.

(Thanks to Katarina Sostaric, Iowa Public Radio)

Here is the latest Iowa news from The Associated Press at 3:35 a.m. CST

DES MOINES, Iowa (AP) — Sen. Elizabeth Warren is moving quickly to gain an advantage in early-voting Iowa by naming top political staff with experience in the leadoff caucus state before she makes her first campaign trip there as a likely presidential hopeful this weekend. The Massachusetts Democrat on Wednesday hired four Democratic operatives, all with Iowa resumes, including rising stars from the 2018 midterms. The move comes after she established a presidential exploratory committee on Monday.

OMAHA, Neb. (AP) — A survey suggests business conditions improved last month in nine Midwest and Plains states. A report issued Wednesday says the Mid-America Business Conditions Index rose to 55.2 from 54.1 in November. The survey results are compiled into a collection of indexes ranging from zero to 100. Survey organizers say any score above 50 suggests growth. A score below that suggests decline. The survey covers Arkansas, Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, Oklahoma and South Dakota.

DES MOINES, Iowa (AP) — Iowa has a new state auditor and for just the second time in more than 100 years a Democrat is serving in the job. Rob Sand, a former assistant state attorney general who specialized in prosecuting financial crimes, took the oath of office at the Iowa Capitol on Wednesday.

FORT DODGE, Iowa (AP) — Authorities have identified a man killed after exchanging gunfire with officers in Webster County as a resident of Wall Lake. The Iowa Division of Criminal Investigation identified the man as 45-year-old Matthew Hurley. Hurley died Monday night after engaging in a gunfight while driving away from officers who had been called to a disturbance just outside Fort Dodge. Hurley’s vehicle eventually stopped in a field, and he was found dead inside.

FORT DODGE, Iowa (AP) — Authorities have identified a man killed after exchanging gunfire with officers in Webster County as a resident of Wall Lake. The Iowa Division of Criminal Investigation identified the man as 45-year-old Matthew Hurley.

Hurley died Monday night after engaging in a gunfight while driving away from officers who had been called to a disturbance just outside Fort Dodge. Hurley’s vehicle eventually stopped in a field, and he was found dead inside.

The officers who fired at Hurley were identified as Sgt. Aaron Schmidt, of the Iowa State Patrol, and deputy Chase Goodman, of the Calhoun County sheriff’s office. Investigators are still awaiting autopsy, toxicology and laboratory tests.

BOSTON (AP) — Sen. Elizabeth Warren is preparing to bring a populist message to Iowa voters just days after taking her first major step toward launching a campaign for president. The Massachusetts Democrat told reporters on Wednesday that she’s planning to visit the state with the nation’s first presidential caucuses after being sworn in on Thursday to a second Senate term. She plans to start her swing through Iowa on Friday with a stop at an organizing event in Council Bluffs followed by similar events on Saturday in Sioux City and Des Moines and a roundtable discussion in Storm Lake.

Doors open 5-p.m. Friday for Warren’s 6-p.m. event at The Gathering Room (1900 Madison Avenue), in Council Bluffs. The event is open to the public on a first-come, first served basis. The event’s Facebook page says that signing up does not guarantee entry into the event. For more information or to RSVP here: https://my.elizabethwarren.com/page/s/join-elizabeth-in-council-bluffs-?source=20190101facebook

Warren said that Washington “works great for the wealthy and the well-connected” but that it needs to work for everybody else. Warren on Monday announced she’s launching an exploratory committee for president. She is the most prominent Democrat yet in what is expected to be a crowded field of fellow contenders hoping to retake the White House from Republican President Donald Trump in 2020. The former Harvard law professor made a name for herself a decade ago with calls for greater consumer protections, which led to the creation of the Consumer Financial Protection Bureau under former Democratic President Barack Obama. Warren said she plans to run on many of those same basic economic issues, which she said have been made even more precarious by Washington politics.

Warren was been a favorite target of Trump, who frequently calls her “Pocahontas” — a reference to Warren’s claims of Native American heritage. Warren in October released a DNA test meant to bolster those claims, but the test seemed only to generate more controversy for Warren. The test indicated that Warren likely had Native American in her bloodline, though the ancestor probably lived six to 10 generations ago. Some critics complained that the genetic analysis cheapened the identities of tribal members with deeper ties.

DES MOINES, Iowa (AP) — Iowa has a new state auditor, and for just the second time in more than 100 years a Democrat is serving in the job. Rob Sand, a former assistant state attorney general who specialized in prosecuting financial crimes, took the oath of office Wednesday at the Iowa Capitol. Sand, who defeated Republican Mary Mosiman in November, says his priority is holding those who work in government accountable and doing it in a nonpartisan way. He emphasized that there a Democrat, Republican and independent are among three of his top hires, including chief of staff and two deputy auditors.

He says he intends to include efficiency recommendations that detail ways to save taxpayer money in every audit and will develop a plan for reviewing the state’s privatized Medicaid program. Records show the last Democrat to serve as state auditor was Charles Storms, who was elected in 1932. Democrats also were elected as auditors in 1846 and 1850. Also sworn in Wednesday were Attorney General Tom Miller and Treasurer Michael Fitzgerald. Secretary of State Paul Pate and Agriculture Secretary Mike Naig also will be sworn in.

Republican Gov. Kim Reynolds will take the oath of office on Jan. 18.