Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax deductions;    Charitable contributions;   

RP-ID  :  RL31108
RP-ID  :  RL31108_2005Apr29

美国|英语

来源: UNT Digital Library

【 摘 要 】

The 107th Congress version of (H.R. 7), passed by the House, had eight new tax provisions designed to benefit charities and charitable giving, the most important one being the charitable deduction for non-itemizers.This report focuses on the economic effect of the deduction for nonitemizers, assessing the incentive such deductions would create for increased charitable giving.