Back to Options to Replace Itemized Deduction for Charitable Contributions with Universal Deduction (November 2019)
Model Estimate T19-0063 - Replace Itemized Deduction for Charitable Contributions with Deduction Available to All Taxpayers, by Expanded Cash Income Percentile, 2020 t19-0063.xls
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Distributional estimates in calendar year 2020 for a proposal to replace the itemized deduction for charitable contributions with a deduction available to all taxpayers. The tables show how this proposal affects charitable contributions compared to current law and contain the following information: a) Number of tax units with a tax benefit from charitable contributions; b) average benefit from charitable contributions; c) weighted-average marginal tax benefit of giving; and d) implied change in charitable contributions associated with alternative price elasticities for giving.
Model Estimates Type Distribution Tables by Income Percentile
Primary topic Individual Taxes
Topics Charitable giving
Model Estimates from the same Simulation Run November 12, 2019
Model Estimate
T19-0064 - Replace Itemized Deduction for Charitable Contributions with Deduction Available to All Taxpayers for Contributions Above 1 Percent of AGI, by Expanded Cash Income Percentile, 2020
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T19-0065 - Replace Itemized Deduction for Charitable Contributions with Deduction Available to All Taxpayers for Contributions Above 1.65 Percent of AGI, by Expanded Cash Income Percentile, 2020
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T19-0066 - Replace Itemized Deduction for Charitable Contributions with Deduction Available to All Taxpayers for Contributions Above 2 Percent of AGI, by Expanded Cash Income Percentile, 2020
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