The current federal system of tax law, in attempting to encourage the shift of assets from private individuals to charitable organizations, fails to reach significant portions of Americans. Not all donors are equal in the eyes of the law; donors with particular demographic characteristics—ranging from income, to race, to state of residence—are more likely to itemize than others. Despite its aim to reflect a pluralistic society, the charitable deduction sanctions the privileging of one-third of American voices over the rest. If taxes are ballots, the election is rigged.
DiRusso, Alyssa A.
"Charity at Work: Proposing a Charitable Flexible Spending Account,"
Utah Law Review: Vol. 2014:
2, Article 2.
Available at: https://dc.law.utah.edu/ulr/vol2014/iss2/2