Extending the charitable deduction to all taxpayers, not just those who itemize, would help protect the deduction from the unintended, indirect, and adverse effects of other changes in tax laws, such as increases in the standard deduction. Recent trends to simplify the tax law and to induce more taxpayers to utilize the standard deduction have significantly narrowed the incentive effect of the charitable deduction and has seriously reduced the flow of funds to charities. Extending the charitable deduction to all taxpayers would increase the total amount of real revenues available to support community activities and help alleviate public problems. Over 85 percent of the revenues "given up" would show up as a reduction in taxes for current non-itemizers, those 77 percent of all taxpayers who use the standard deduction and have predominantly low and middle incomes. The theoretical tax policy arguments for extending the charitable deduction are presented, and it is contended that the deduction would not unduly complicate tax compliance. The nature of the American system has from its inception encouraged voluntary associations and institutions as one way to serve the public good, and support for charitable organizations has been a cornerstone of this pluralistic society. Background material concerning the proposed legislation to extend the charitable deduction is appended. (SW)