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T19-0065 - Replace Itemized Deduction for Charitable Contributions with Deduction Available to All Taxpayers for Contributions Above 1.65 Percent of AGI, by Expanded Cash Income Percentile, 2020

Distributional estimates in calendar year 2020 for a proposal to replace the itemized deduction for charitable contributions with a deduction available to all taxpayers for contributions above 1.65 percent of AGI. The tables show how this proposal affects charitable contributions compared to current law and contain the following information: a) Number of tax units with a tax benefit from charitable contributions; b) average benefit from charitable contributions; c) weighted-average marginal tax benefit of giving; and d) implied change in charitable contributions associated with alternative price elasticities for giving.

November 12, 2019