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A Two-Tiered Charitable Contribution Credit for All American Taxpayers


  • Duquette Nicolas

    (Sol Price School of Public Policy, University of Southern California, Los Angeles, CA, USA)


This policy memo proposes and simulates the effects of a two-tier, nonrefundable tax credit for charitable contributions. A two-rate credit would expand access to tax incentives for charitable contributions to most Americans and increase charitable giving significantly, with substantial cost savings compared to alternative policy changes.

Suggested Citation

  • Duquette Nicolas, 2020. "A Two-Tiered Charitable Contribution Credit for All American Taxpayers," Nonprofit Policy Forum, De Gruyter, vol. 11(4), pages 1-13, December.
  • Handle: RePEc:bpj:nonpfo:v:11:y:2020:i:4:p:13:n:1
    DOI: 10.1515/npf-2019-0063

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    Cited by:

    1. Breen Oonagh B. & Cordery Carolyn J., 2022. "Cross-Border Tax and Philanthropy: Avoiding the Icebergs in the Sea of Generosity," Nonprofit Policy Forum, De Gruyter, vol. 13(4), pages 273-305, October.
    2. Abramson Alan J. & Kim Mirae & Toepler Stefan, 2021. "Staying the Course: Editorial Statement on the Future Direction of Nonprofit Policy Forum," Nonprofit Policy Forum, De Gruyter, vol. 12(3), pages 401-408, October.


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