Reports

Charitable giving is vital to thriving communities. An extensive body of research confirms its significant value and impact of the charitable sector. Below are some resources to raise awareness about the importance of charitable giving. 

The Tax Treatment of Charities and Major Budget Reform

Testimony by C. Eugene Steuerle before the Committee on Finance, United States Senate Hearing on Tax Reform Option: Incentives for Charitable Giving (2011) This testimony examines the relationship among budget reform, tax reform, and the tax incentives for charities. http://www.finance.senate.gov/imo/media/doc/Eugene%20Steuerle%20Testimony.pdf

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The Fair Tax and Charitable Giving

This study by the Beacon Hill Institute examines the impact of a national sales tax (no income tax and no deductions) and concludes that taxpayers who itemize their deductions would reduce their giving by more than 22 percent.    http://www.beaconhill.org/FairTax2007/FTaxCharitableGivingBHI4-24-07.pdf

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