That's possible, but since a charity will probably spend the money better than government will, isn't it good that the code encourages people to give? Steve Forbes argues that if taxes were flat and simple, Americans would give more. "Americans don't need to be bribed to give. ... In the 1980s, when the top rate got cut from 70 down to 28 percent ... charitable giving went up. When people have more, they give more."

http://m.washingtonexaminer.com/taxing-away-the-american-way-of-life/article/2546945