On March 13, 2002, the research arm of Congress, the Congressional Research Service (CRS), released an analysis of legislative proposals to deduct charitable contributions for those who do not itemize their taxes.
Based on the economic effect of the deduction, they conclude that, "the impact of the proposed deduction on charitable giving is likely to be relatively small…" CRS levels other criticisms of the non-itemizer deduction, but also offers three approaches to improving the proposals pending in Congress. The table below summarizes the CRS findings.