Opinion: Tax and Budget Changes Could Reshape Charity’s Social Role

Following a presidential election in which the roles of government and giving in dealing with social ills became a campaign focus, a New York Times writer examines charity’s role in the American social contract and the impact on philanthropy of looming tax and budget issues. Business writer Eduardo Porter’s article encompasses new studies on giving trends, proposals to limit tax deductions for giving, and the extent to which charity can fill the avoid if the so-called “fiscal cliff” spending cuts are implemented next year.