Tax changes in 2017 have reduced the number of taxpayers who itemize their deductions, limiting incentives for charitable giving and contributing to a decline in donations that support students, families, and institutions. The House-passed budget reconciliation bill includes a modest charitable deduction for non-itemizers that would allow non-itemizing taxpayers to deduct up to $150 annually ($300 for joint filers) for the next four tax years. 

We urge the Senate to build on the House non-itemizer deduction provision by including the bipartisan Charitable Act (S. 317/H.R. 801) in the final bill. The Charitable Act would raise the annual cap on giving to roughly $5,000 for individuals ($10,000 for joint filers). Including a permanent charitable deduction for non-itemizers would ensure that all taxpayers, regardless of income level, have an incentive to give to colleges and universities.