Research Report Evaluating the Charitable Deduction and Proposed Reforms
Roger Colinvaux, Brian Galle, C. Eugene Steuerle
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Many recent proposals for budget and tax reform would change the value of the charitable contribution deduction. This report provides context for policymakers who may be considering one or more of these reforms, as well as for other interested observers. We first offer a basic overview of charitable giving and the legal rules for claiming the deduction. Next we discuss the various rationales that have been offered in its support and highlight critiques of the deduction. We then examine various proposed reforms, including caps, floors, credits, and grants, in light of those critiques.
Research Areas Economic mobility and inequality Nonprofits and philanthropy Taxes and budgets
Tags Fiscal policy Nonprofit data and statistics Tax policy and charities Data and technology capacity of nonprofits Federal tax issues and reform proposals
Policy Centers Center on Nonprofits and Philanthropy