A Two-Tiered Charitable Contribution Credit for All American Taxpayers

Nicolas Duquette

Nonprofit Policy Forum, 2020, vol. 11, issue 4, 13

Abstract: This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes.

Keywords: charitable giving; public policy; tax credit (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1515/npf-2019-0063

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