id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-11798	Walker, David	DONOR-ADVISED FUNDS IN THE WAKE OF THE TAX CUTS AND JOBS ACT	2023	29	.pdf	application/pdf	13956	547	51	This Article argues that the cost could approach or exceed a billion dollars a year.11 To be sure, in some cases bunching charitable contribution deductions restores a marginal incentive for philanthropy that was eliminated by the TCJA’s changes. Readers traveling this far will have no doubt realized that the TCJA reforms that have been the focus of this Article bear a resemblance to Steuerle’s proposed floor on charitable contribution deductions.	cache/taxlaw-11798.pdf	txt/taxlaw-11798.txt