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Resolution On Deductibility Of Charitable Contributions

WHEREAS, Major tax reform legislation is now under consideration in the United States Congress; and

WHEREAS, Certain proposals are being discussed and debated which would in some measure limit the deductibility of contributions to the voluntary, non-profit sector, including the religious community.

Be it therefore RESOLVED, That we, the messengers of the Southern Baptist Convention meeting in Dallas, June 11-13, 1985, go on record as opposing any tax reform plan that would have a chilling effect on charitable giving; and

Be it further RESOLVED, That we urge Congress to continue the current policies permitting deduction of qualifying charitable contributions both for taxpayers who itemize and for those who otherwise do not itemize deductions, so that the voluntary sector may realize its fullest potential in the life of the nation.