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Debates over abortion may be grabbing headlines, but among the other effects of health-care reform is a boon to small charities and small businesses, which will now receive tax breaks for offering health care to employees. The bill will affect the 65 percent of nonprofit employers in the U.S. that have fewer than 25 employees. “Nonprofit organizations face the same escalating health-insurance costs as small for-profit businesses,” said a recent letter from Independent Sector to congressional leaders sent prior to the health-care vote. New legislation will also create more severe penalties for companies with 50 or more employees that do not offer health coverage.