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Brief

The New Debate over a Charitable Deduction for Nonitemizers

Joseph Rosenberg, C. Eugene Steuerle, Joycelyn Ovalle, Philip Stallworth
October 25, 2016
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Abstract

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 Area

Individual Taxes Charitable giving
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Meet the Experts

  • Joseph Rosenberg
    Senior Research Associate
  • C. Eugene Steuerle
    Institute Fellow and Richard B. Fisher Chair
  • Joycelyn Ovalle
    Research Associate II
  • Philip Stallworth
    Research Analyst
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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