First Name:
Sarah
Last Name:
Washburn
Major Department:
Accounting
Thesis Director:
Mary Ann Hofmann
Date of Thesis:
May 2009
There is a general consensus among citizens and government officials in the United States that the current tax code is too complex. As a result of the complexities, many feel the code is inequitable. The deduction for charitable contributions is one that some politicians and analysts have continuously felt over the years should be extended to individuals who do not itemize on an individual tax return. Numerous studies have been conducted which have yielded different results concerning whether an extension of the deduction to nonitemizers would be an effective stimulant. This thesis analyzes what impact an individual’s itemization status has on his likelihood to give to a qualified charity. Results indicate that the likelihood of giving is not significantly affected by the ability to claim a tax deduction.