Not necessarily. Itās more that funding gaps of c3ā²s can be more easily filled by big foundations (which are also c3ā²s), whereas donations from c3ā²s to c4ā²s are restricted. That makes it more valuable, ceteris paribus, for individuals to fill c4 funding gaps.
Also, the ā50% bonusā only applies if you itemize deductions; many people use the standard deduction, including some people who earn more than six figures.
Not necessarily. Itās more that funding gaps of c3ā²s can be more easily filled by big foundations (which are also c3ā²s), whereas donations from c3ā²s to c4ā²s are restricted. That makes it more valuable, ceteris paribus, for individuals to fill c4 funding gaps.
Also, the ā50% bonusā only applies if you itemize deductions; many people use the standard deduction, including some people who earn more than six figures.
Makes sense, thanks!