The tax code should be modified to allow for an adjustment for income of up to $2000 for unrestricted taxpayer contributions to charitable organizations when there is no direct donor benefit (DDBE)associated with the donations. If total donations from a taxpayer exceeds $2000 dollars in a single year or if the tax payers have donations with associated DDBE, such donations could still be deducted using Schedule A. The purpose of is petition is to allow all tax payers who make charitable deductions to receive beneficial treatment for those donations regardless of their choice to itemize on Schedule A. This option could simplify the tax code by possibly reducing the number of schedule A filters.



