Brief The New Debate over a Charitable Deduction for Nonitemizers
Joseph Rosenberg, C. Eugene Steuerle, Joycelyn Ovalle, Philip Stallworth
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The US tax system provides a deduction for charitable giving, but only for the 25 percent of taxpayers who itemize deductions on their tax returns. Accordingly, advocates for the charitable sector have at times proposed to extend a deduction to itemizers and nonitemizers alike. Today these proposals arise from a desire both to increase charitable giving and protect the incentive from being swept up in reforms that in limiting all deductions, without regard to their purpose or merit, would reduce charitable giving.
Research Areas Taxes and budgets
Tags Tax policy and charities