Legislative Options for Simplifying and Restructuring the Charitable Deduction

Section 170 of the Internal Revenue Code (Charitable Contributions) now contains 16 subsections divided into 75 paragraphs and who knows how many subparagraphs. The CCH version of Section 170 and its legislative history takes up 35 pages. In addition, much of this voluminous statute is difficult to parse. This brief reorganizes and, where possible, simplifies the rules of section 170 which, hopefully, will increase understanding and thereby enhance the possibility of both reform and simplification.

Some substantial changes are included, particularly general uniformity for income, gift, and estate tax deductions and many more potential modifications are presented.