It's sad that giving people a small tax incentive for charitable giving is now considered such a bad thing. Positive reinforcement works best. I'm taking my earned, taxed dollars and giving them to someone in need; in return I get a small break on my taxable income because a portion of my taxable income went to someone in need and not to myself. For those of us who make smaller incomes, and give smaller amounts, that little tax break may not seem like much (though it does to me). But for those who make infinitely more and have much higher tax liabilities, that tax break means a lot, and allows them to give more, which in turn, helps more who have a lot less.