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Charitable Deduction Research
Below are links to various resources and research about charitable incentives for giving, most notably the charitable deduction. Please email us any other research about charitable incentives for giving that you think would be useful on this list.

Visit the charitable deduction section of our website for more information, talking points and FAQs about the charitable deduction.

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Surveys

  • Nearly 70 percent of voters opposed eliminating the charitable deduction to avoid the fiscal cliff, according to a December 2012 poll by McClatchy-Marist.
  • Nearly 80 percent of Americans believe that any limitations to the charitable deduction would negatively impact charitable organizations and their communities. See the November 2012 public opinion findings by United Way Worldwide.
  • Study finds that three-fourths of Americans support tax incentives for giving. Read the January 2012 study by Dunham+Company.
  • Seven out of ten Americans oppose eliminating the charitable deduction, according to an April 2011 poll conducted by Gallup. (Referenced in IS one-pager and FAQ on the charitable deduction).

Academic/Think Tank Reports

Government Reports

  • Congressional Research Service report suggests obstacles to eliminating tax expenditures will not allow significant cuts in tax rates. Read the March 2012 CRS report.
  • Joint Committee on Taxation (JCT) analysis of federal tax expenditures for years 2011-2015 - JCS-1-12 - January 2012
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