In determining whether a tax deduction for charitable giving is justified, I feel the test should be whether the service is already adequately provided (or easily can be) by either the private sector or the government. If neither provides it, then charitable status should be considered. By this test, homelessness, hunger, free health clinics and humane treatment of animals all pass. The nonprofit status of hospitals is questionable, because arguably the private sector does a fine job of providing quality care at a comparable (though outrageous) price. Medical research is another question altogether and is clearly justifiable.

I would encourage givers to be respectful of the views of other givers who have different preferences for how they want to make a difference. One may have negative views about gay rights, for instance, but appreciate that individuals who are gay have needs that society will not meet on its own. If we allow personal opinion to guide the decision as to what is charitable, then we will eliminate valuable services. I support a broad definition of which charities are worthwhile, letting their value be demonstrated by those who are willing to make gifts that support them.