{
  "id": "RL31108",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL31108",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc812804/",
      "id": "RL31108_2007Jan26",
      "date": "2007-01-26",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20070126_RL31108_56861fe3a5be140715a1c3ed4fd9a624211a58f2.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20070126_RL31108_56861fe3a5be140715a1c3ed4fd9a624211a58f2.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc822722/",
      "id": "RL31108_2005Apr29",
      "date": "2005-04-29",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": "The 107th Congress version of (H.R. 7), passed by the House, had eight new tax provisions designed to benefit charities and charitable giving, the most important one being the charitable deduction for non-itemizers.This report focuses on the economic effect of the deduction for nonitemizers, assessing the incentive such deductions would create for increased charitable giving.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20050429_RL31108_393b01df03f6a62fcc25a0a06fcbe21d540bc180.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050429_RL31108_393b01df03f6a62fcc25a0a06fcbe21d540bc180.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Charitable contributions",
          "name": "Charitable contributions"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs5440/",
      "id": "RL31108 2003-09-29",
      "date": "2003-09-29",
      "retrieved": "2005-06-12T07:11:17",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": "This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer\u2019s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20030929_RL31108_2ff68be4fc93a3f8a7fb3f2d81c215ac50712f05.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20030929_RL31108_2ff68be4fc93a3f8a7fb3f2d81c215ac50712f05.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Charitable contributions",
          "name": "Charitable contributions"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs5439/",
      "id": "RL31108 2003-09-09",
      "date": "2003-09-09",
      "retrieved": "2005-06-12T07:10:28",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": "This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer\u2019s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20030909_RL31108_4c65d0f9fa53b614ca17dba6f39ff7d3c50a773a.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20030909_RL31108_4c65d0f9fa53b614ca17dba6f39ff7d3c50a773a.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Charitable contributions",
          "name": "Charitable contributions"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs5438/",
      "id": "RL31108 2003-07-14",
      "date": "2003-07-14",
      "retrieved": "2005-06-12T07:09:35",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": "This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer\u2019s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20030714_RL31108_e688f0763346ec7a1dbdb2e082c313528614c1b6.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20030714_RL31108_e688f0763346ec7a1dbdb2e082c313528614c1b6.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Charitable contributions",
          "name": "Charitable contributions"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs5437/",
      "id": "RL31108 2003-05-19",
      "date": "2003-05-19",
      "retrieved": "2005-06-12T07:08:45",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": "This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer\u2019s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20030519_RL31108_e09149df26e6f5b394c89c76f267568f3f8725d3.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20030519_RL31108_e09149df26e6f5b394c89c76f267568f3f8725d3.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Charitable contributions",
          "name": "Charitable contributions"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs5436/",
      "id": "RL31108 2003-02-28",
      "date": "2003-02-28",
      "retrieved": "2005-06-12T07:07:55",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": "This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer\u2019s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20030228_RL31108_a43fde5ff1b60b1b4f0a7fa53af0a84c088ecb0a.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20030228_RL31108_a43fde5ff1b60b1b4f0a7fa53af0a84c088ecb0a.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Charitable contributions",
          "name": "Charitable contributions"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs3443/",
      "id": "RL31108 2002-09-20",
      "date": "2002-09-20",
      "retrieved": "2005-06-12T07:07:05",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": "This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer\u2019s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20020920_RL31108_47ea7cf0fb31d7ab6acd76d6a36e03324bee0e24.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20020920_RL31108_47ea7cf0fb31d7ab6acd76d6a36e03324bee0e24.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        },
        {
          "source": "LIV",
          "id": "Charitable contributions",
          "name": "Charitable contributions"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc807986/",
      "id": "RL31108_2001Mar13",
      "date": "2001-03-13",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20010313_RL31108_b88ee89f48f5e773b8d06f3d56aecfa97c0b78a4.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20010313_RL31108_b88ee89f48f5e773b8d06f3d56aecfa97c0b78a4.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}