Testimony Before the Senate Finance Committee: 'Tax Reform Options: Incentives for Charitable Giving'

11 Pages Posted: 14 Feb 2012

See all articles by Roger Colinvaux

Roger Colinvaux

Catholic University of America (CUA) - Columbus School of Law

Date Written: October 18, 2011

Abstract

The Congressional testimony provides a framework for thinking about the role of the charitable deduction in the federal income tax. As changes to the deduction are weighed by policymakers, it is important to consider: (1) the existing characteristics and policy tenets of the charitable deduction; (2) in practical terms, the allocation of the benefits of the charitable deduction; (3) in theoretical or policy terms, what the charitable deduction is for and whether the theory of the deduction is consistent with expectations; and (4) how existing proposals to change the deduction (including floors, caps, and credits) fit into the current law framework.

Keywords: charity, charitable deduction, floors, caps, credits, itemized deduction, tax expenditure, budget, finance committee

JEL Classification: D31, H20, H21, H23, H24, H29, H41, H49, H53, H60, H81, I00, I31, I38, K34

Suggested Citation

Colinvaux, Roger, Testimony Before the Senate Finance Committee: 'Tax Reform Options: Incentives for Charitable Giving' (October 18, 2011). Exempt Organization Tax Review, Vol. 68, No. 474, 2011, Available at SSRN: https://ssrn.com/abstract=2003955

Roger Colinvaux (Contact Author)

Catholic University of America (CUA) - Columbus School of Law ( email )

3600 John McCormack Rd., NE
Washington, DC 20064
United States

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