Excluding the 10 states and D.C. with cap footnotes, it’s unclear to me if that interpretation of low limits is correct if you’re referring to the right column percents since they exactly coincide with the top marginal income tax rate in most of the states I’ve checked. That makes it seems likelier that charitable contributions are just deductible in those states
The ones that do typically have very low limits, which makes this seem less promising to me.
The mean donation also isn’t all that valuable, which also limits impact of trying to incentivize more.
Excluding the 10 states and D.C. with cap footnotes, it’s unclear to me if that interpretation of low limits is correct if you’re referring to the right column percents since they exactly coincide with the top marginal income tax rate in most of the states I’ve checked. That makes it seems likelier that charitable contributions are just deductible in those states