The Wall Street Journal runs two views of the charitable deduction: the Cato Institute's Daniel Mitchell argues, among other things, that "there's just no evidence that the tax break leads people to increase their giving"; Diana Aviv of Independent Sector responds that "limiting the charitable deduction would be a tremendous mistake with potentially catastrophic consequences for groups that do good."
Some reactions from the Nonprofit Law Prof Blog.
Relatedly, Yale economics professor Robert Shiller in the New York Times: Please Don't Mess With the Charitable Deduction.
