Effects of allowing nonitemizers to deduct charitable contributions.

Reviews the history of the standard deduction in the federal income tax, examines patterns of charitable giving by itemizers and nonitemizers, and looks at the economic incentives that the tax system offers for charitable giving. Discusses options for extending the deductibility of charitable donati...

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Bibliographic Details

Main Author:	McClelland, Robert
Corporate Author:	United States. Congressional Budget Office
Format:	Government Document eBook
Language:	English
Published:	[Washington, D.C.] : Congress of the United States, Congressional Budget Office, [2002]
Series:	CBO papers.
Subjects:	Income tax deductions for charitable contributions > United States.
Online Access:	Text version: PDF version: