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Charitable Deduction—Research

Studies, reports, and surveys on the impact of changes to the charitable deduction on charitable giving.

Academic

• Tax Policy Center: Options to Repeal or Limit Itemized Deductions (October 2012)
• Urban Institute: Tax Policy and Charities: Evaluating the Charitable Deduction and Proposed Reforms, by Roger Colinvaux, Brian Galle, and Eugene Steuerle (June 2012)
• Indiana University Center on Philanthropy: Impact of The Obama Administration’s Proposed Tax Policy Changes on Itemized Charitable Giving (October 2011)
• University of California, Davis: How Does the Incentive Effect of the Charitable Deduction Vary Across Charities? Michelle Yetman and Robert Yetman (July 2011)
• Indiana University Center on Philanthropy: The 2010 Study of High Net Worth Philanthropy: Issues Driving Charitable Activities among Affluent Households” (November 2010)
• Indiana University Center on Philanthropy: How Changes in Tax Rates Might Affect Itemized Charitable Deductions (2009)
• Boston College: Charitable Giving: How Much, By Whom, To What, and How? by Paul G. Schervish, Mary A. O’Herlihy, and John J. Havens (2002)
• Urban Institute: The Cost of Giving: How Do Changes in Tax Deductions Affect Charitable Contributions? by Joseph Cordes (2001)

Government

• Congressional Budget Office: Options for Changing the Tax Treatment of Charitable Giving (May 2011)
• Congressional Budget Office: Budget Options Volume 2 (August 2009)
• Congressional Research Service: Charitable Contributions: The Itemized Deduction Cap and Other FY2011 Budget Options (2010)
• Congressional Research Service: Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers (2003)

Think Tanks

• Heritage Foundation:Obama’s Latest Proposal to Reduce Charitable Deductions Would Crowd Out Civil Society (2011)
• Tax Policy Center: Would Obama’s Plan to Curb Deductions Hurt Charities? (2009)
• Center for Budget and Policy Priorities: Proposal to Cap Deductions for High-Income Households Would Reduce Charitable Contributions by Only 1.9 Percent (2009)
• Association for the Study of Religion, Economics, and Culture: Income Tax Policy and Charitable Giving (2005)

Polls

• Dunham+Company: Three-fourths of Americans Favor Charitable Tax Deduction (2012)
• Gallup Poll: Americans Oppose Eliminating Income Tax Deductions (2011)
• Dunham+Company: Americans Say the Charitable Tax Deduction is Vital to Their Charitable Giving (2011)

Other resources:
Chronicle of Philanthropy - Research, reporting, and views on the charitable deduction.