LEADER 01775oam  2200397Ia 450 
001 9910695394403321
005 20060918152817.0
035   $a(CKB)5470000002368802
035   $a(OCoLC)62477534
035   $a(EXLCZ)995470000002368802
100   $a20051206d2002      ua             0
101 0 $aeng
135   $auran|---|||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aEffects of allowing nonitemizers to deduct charitable contributions$b[electronic resource]
210  1$a[Washington, D.C.] :$cCongress of the United States, Congressional Budget Office,$d[2002]
215   $avii, 28 pages $cdigital, PDF file
225 1 $aA CBO paper
300   $aTitle from title screen (viewed Dec. 6, 2005).
300   $a"Robert McClelland ... prepared the report."
300   $a"December 2002."
320   $aIncludes bibliographical references.
330   $aReviews the history of the standard deduction in the federal income tax, examines patterns of charitable giving by itemizers and nonitemizers, and looks at the economic incentives that the tax system offers for charitable giving. Discusses options for extending the deductibility of charitable donations to all taxpayers, focusing on revenue costs and the effects on levels of giving.
606   $aIncome tax deductions for charitable contributions$zUnited States
615  0$aIncome tax deductions for charitable contributions
700   $aMcClelland$b Robert$01383520
712 02$aUnited States.$bCongressional Budget Office.
801  0$bSEN
801  1$bSEN
801  2$bGPO
906   $aBOOK
912   $a9910695394403321
996   $aEffects of allowing nonitemizers to deduct charitable contributions$93428689
997   $aUNINA