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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
Published by: Duke University School of Law
Stable URL: http://www.jstor.org/stable/1371352
Page Count: 13
You can always find the topics here!Topics: Itemized deductions, Taxes, Charitable giving, Adjusted gross income, Tax deductions, Income taxes, Taxpaying, Charitable organizations, Insurance deductibles, Tax incentives
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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.
Duke Law Journal © 1967 Duke University School of Law