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spir wrote:
But I don't think tax-exemption is a real incentive for individuals;
imo people give to support or don't give.

It's not so much an incentive to give as an incentive to give more. If,
say, your total tax rate (not your bracket rate) is 20%, then in order
to make a non-exempt donation of $100 you have to earn $125 in order to
cover it. But if the organization is tax-exempt, you only have to earn
$100 to cover your $100 donation. Thus, you have more money available to