By giving greater relief to the highest earners, the charitable deduction disadvantages charities which protect the most vulnerable

As part of its 1.5 trillion tax cut last year Congress doubled the standard deduction that taxpayers are eligible to take. Many US charities are worried that this will decrease their incomes by reducing the number of people who itemize their deductions. Kelly L. Russell writes that charities are right to be worried about this change, but also argues that this concern masks the darker side of the charitable deduction: it tends to benefit the richest taxpayers the most, who in turn tend to support elite institutions such as foundations and universities, rather than charities which support the poor.