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"Tax Simplification": Grave Threat to the Charitable Contribution Deduction: The Problem and a Proposed Solution

Stanley S. Weithorn
Duke Law Journal
Vol. 1967, No. 5 (Oct., 1967), pp. 943-955
DOI: 10.2307/1371352
Stable URL: http://www.jstor.org/stable/1371352
Page Count: 13
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"Tax Simplification": Grave Threat to the Charitable Contribution Deduction: The Problem and a Proposed Solution
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Abstract

The present National Administration has continued to support proposed legislative changes aimed at substantially reducing the number of income tax returns in which deductions are itemized. The author contends that these "tax simplification" proposals are incompatible with the preservation of the charitable contribution deduction and would undermine the position of voluntary charitable organizations by reducing the incentives for giving. He proposes a solution to this dilemma by promoting the charitable contribution deduction, with certain limitations, to the position of a deduction from gross income, rather than a deduction from adjusted gross income.

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