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Written Testimony of Roger Colinvaux Before the House Committee on Ways & Means, Hearing on Tax Reform and Charitable Contributions

This Congressional testimony has two parts. Part I discusses the implications that choice of rationale for the charitable deduction has on reform options such as credits, caps, a nonitemizer deduction, scope of eligible donees, and deducting unrealized appreciation. Part II concerns the charitable deduction for noncash contributions, highlights the significant costs of the deduction, the difficulties assessing the benefits, and suggests that a new approach should be considered.