This proposal seemingly does not empower or encourage those vital mediating structures of our society. Those local mediating structures -- schools, civic organizations, churches, businesses, etc -- can do a better job in solving problems and meeting human needs than government.

It's not about the number of Americans who "give 28%" - it's the number of Americans with marginal tax rates in the highest tax brackets (currently 33% and 35%, but under the proposed budget would increase to 36% and 39.6%, respectively). For these upper brackets, the charitable deduction (and mortgage interest) would be limited as if the taxpayer were in the 28% marginal bracket. The question facing the charitable community is whether this limiting of the deduction for the top earners - who also are the major gift and planned gift donors who make the largest gifts to our organizations - will affect giving.

Juan C. Ros
The Ronald Reagan Presidential Foundation