Gene Steuerle testifies before the Committee on Ways and Means on tax reform and charitable contributions. This testimony centers on the point that a tax subsidy like that for charitable contributions should be treated like any other program of government, examined regularly, and reformed to make it more effective. Moreover, the charitable deduction can be designed to strengthen the charitable sector at the same or even lower revenue cost. This is possible by taking the revenues that are spent with little effect on charitable giving and reallocating toward measures that would be more effective in encouraging giving.