1. The charitable deduction is an elitist, rich person’s tax loophole that costs this country billions of dollars in tax revenue.

2. The defense? “It motivates people to give” “It’s a tangible tax benefit to really worthy organizations” “It’s a visible social acknowledgement of a person’s charitable actions.” “Billy would never have been able to graduate high school without the help of charitable benefactors.”

3. The challenge The charitable deduction will cost approximately $570 billion over the next ten years. The numbersThe words “1 percenters benefiting again” “Social worthiness” Half a trillion dollars could be directed toward critical medical & social programs. “Giving has become a tax shelter” Only one-third of contributions in 2011 were targeted at helping the poor. “Lost revenue”

4. A proactive, sustained offense 1. Acknowledge inequity. 2. Advocate change.

5. Spread the Benefit. Strengthen the Defense. Increase Giving.