id	sid	tid	token	lemma	pos
taxlaw-11798	1	1	donor	donor	NOUN
taxlaw-11798	1	2	-	-	PUNCT
taxlaw-11798	1	3	advised	advise	VERB
taxlaw-11798	1	4	funds	fund	NOUN
taxlaw-11798	1	5	in	in	ADP
taxlaw-11798	1	6	the	the	DET
taxlaw-11798	1	7	wake	wake	NOUN
taxlaw-11798	1	8	of	of	ADP
taxlaw-11798	1	9	the	the	DET
taxlaw-11798	1	10	tax	tax	NOUN
taxlaw-11798	1	11	cuts	cut	NOUN
taxlaw-11798	1	12	and	and	CCONJ
taxlaw-11798	1	13	jobs	job	NOUN
taxlaw-11798	1	14	act	act	VERB
taxlaw-11798	1	15	david	david	PROPN
taxlaw-11798	1	16	i.	i.	PROPN
taxlaw-11798	1	17	walker	walker	PROPN
taxlaw-11798	1	18	*	*	PROPN
taxlaw-11798	1	19	abstract	abstract	ADJ
taxlaw-11798	1	20	donor	donor	NOUN
taxlaw-11798	1	21	-	-	PUNCT
taxlaw-11798	1	22	advised	advise	VERB
taxlaw-11798	1	23	funds	fund	NOUN
taxlaw-11798	1	24	(	(	PUNCT
taxlaw-11798	1	25	dafs	dafs	NOUN
taxlaw-11798	1	26	)	)	PUNCT
taxlaw-11798	1	27	are	be	AUX
taxlaw-11798	1	28	conduits	conduit	NOUN
taxlaw-11798	1	29	for	for	ADP
taxlaw-11798	1	30	charitable	charitable	ADJ
taxlaw-11798	1	31	giving	giving	NOUN
taxlaw-11798	1	32	that	that	PRON
taxlaw-11798	1	33	support	support	VERB
taxlaw-11798	1	34	immediate	immediate	ADJ
taxlaw-11798	1	35	tax	tax	NOUN
taxlaw-11798	1	36	deductions	deduction	NOUN
taxlaw-11798	1	37	while	while	SCONJ
taxlaw-11798	1	38	creating	create	VERB
taxlaw-11798	1	39	a	a	DET
taxlaw-11798	1	40	reservoir	reservoir	NOUN
taxlaw-11798	1	41	of	of	ADP
taxlaw-11798	1	42	assets	asset	NOUN
taxlaw-11798	1	43	for	for	ADP
taxlaw-11798	1	44	subsequent	subsequent	ADJ
taxlaw-11798	1	45	disposition	disposition	NOUN
taxlaw-11798	1	46	to	to	PART
taxlaw-11798	1	47	end	end	VERB
taxlaw-11798	1	48	-	-	PUNCT
taxlaw-11798	1	49	use	use	NOUN
taxlaw-11798	1	50	charities	charity	NOUN
taxlaw-11798	1	51	.	.	PUNCT
taxlaw-11798	2	1	the	the	DET
taxlaw-11798	2	2	number	number	NOUN
taxlaw-11798	2	3	of	of	ADP
taxlaw-11798	2	4	new	new	ADJ
taxlaw-11798	2	5	daf	daf	NOUN
taxlaw-11798	2	6	accounts	account	NOUN
taxlaw-11798	2	7	has	have	AUX
taxlaw-11798	2	8	skyrocketed	skyrocket	VERB
taxlaw-11798	2	9	in	in	ADP
taxlaw-11798	2	10	the	the	DET
taxlaw-11798	2	11	wake	wake	NOUN
taxlaw-11798	2	12	of	of	ADP
taxlaw-11798	2	13	the	the	DET
taxlaw-11798	2	14	2017	2017	NUM
taxlaw-11798	2	15	tax	tax	NOUN
taxlaw-11798	2	16	cuts	cut	NOUN
taxlaw-11798	2	17	and	and	CCONJ
taxlaw-11798	2	18	jobs	job	NOUN
taxlaw-11798	2	19	act	act	NOUN
taxlaw-11798	2	20	(	(	PUNCT
taxlaw-11798	2	21	tcja	tcja	NOUN
taxlaw-11798	2	22	)	)	PUNCT
taxlaw-11798	2	23	.	.	PUNCT
taxlaw-11798	3	1	this	this	DET
taxlaw-11798	3	2	article	article	NOUN
taxlaw-11798	3	3	presents	present	VERB
taxlaw-11798	3	4	evidence	evidence	NOUN
taxlaw-11798	3	5	suggesting	suggest	VERB
taxlaw-11798	3	6	that	that	SCONJ
taxlaw-11798	3	7	bunching	bunch	VERB
taxlaw-11798	3	8	charitable	charitable	ADJ
taxlaw-11798	3	9	contributions	contribution	NOUN
taxlaw-11798	3	10	to	to	ADP
taxlaw-11798	3	11	more	more	ADV
taxlaw-11798	3	12	fully	fully	ADV
taxlaw-11798	3	13	exploit	exploit	VERB
taxlaw-11798	3	14	the	the	DET
taxlaw-11798	3	15	tcja	tcja	NOUN
taxlaw-11798	3	16	-	-	PUNCT
taxlaw-11798	3	17	enhanced	enhance	VERB
taxlaw-11798	3	18	standard	standard	ADJ
taxlaw-11798	3	19	deduction	deduction	NOUN
taxlaw-11798	3	20	likely	likely	ADV
taxlaw-11798	3	21	motivates	motivate	VERB
taxlaw-11798	3	22	much	much	ADJ
taxlaw-11798	3	23	of	of	ADP
taxlaw-11798	3	24	the	the	DET
taxlaw-11798	3	25	onslaught	onslaught	NOUN
taxlaw-11798	3	26	of	of	ADP
taxlaw-11798	3	27	new	new	ADJ
taxlaw-11798	3	28	daf	daf	PROPN
taxlaw-11798	3	29	accounts	account	NOUN
taxlaw-11798	3	30	established	establish	VERB
taxlaw-11798	3	31	since	since	SCONJ
taxlaw-11798	3	32	2016	2016	NUM
taxlaw-11798	3	33	and	and	CCONJ
taxlaw-11798	3	34	argues	argue	VERB
taxlaw-11798	3	35	that	that	SCONJ
taxlaw-11798	3	36	the	the	DET
taxlaw-11798	3	37	typical	typical	ADJ
taxlaw-11798	3	38	buncher	buncher	NOUN
taxlaw-11798	3	39	is	be	AUX
taxlaw-11798	3	40	likely	likely	ADJ
taxlaw-11798	3	41	to	to	PART
taxlaw-11798	3	42	differ	differ	VERB
taxlaw-11798	3	43	from	from	ADP
taxlaw-11798	3	44	other	other	ADJ
taxlaw-11798	3	45	daf	daf	PROPN
taxlaw-11798	3	46	account	account	NOUN
taxlaw-11798	3	47	holders	holder	NOUN
taxlaw-11798	3	48	in	in	ADP
taxlaw-11798	3	49	ways	way	NOUN
taxlaw-11798	3	50	that	that	PRON
taxlaw-11798	3	51	matter	matter	VERB
taxlaw-11798	3	52	from	from	ADP
taxlaw-11798	3	53	a	a	DET
taxlaw-11798	3	54	policy	policy	NOUN
taxlaw-11798	3	55	perspective	perspective	NOUN
taxlaw-11798	3	56	.	.	PUNCT
taxlaw-11798	4	1	thus	thus	ADV
taxlaw-11798	4	2	,	,	PUNCT
taxlaw-11798	4	3	while	while	SCONJ
taxlaw-11798	4	4	daf	daf	PROPN
taxlaw-11798	4	5	critics	critic	NOUN
taxlaw-11798	4	6	have	have	AUX
taxlaw-11798	4	7	generally	generally	ADV
taxlaw-11798	4	8	focused	focus	VERB
taxlaw-11798	4	9	on	on	ADP
taxlaw-11798	4	10	the	the	DET
taxlaw-11798	4	11	unproductive	unproductive	ADJ
taxlaw-11798	4	12	accumulation	accumulation	NOUN
taxlaw-11798	4	13	of	of	ADP
taxlaw-11798	4	14	assets	asset	NOUN
taxlaw-11798	4	15	in	in	ADP
taxlaw-11798	4	16	daf	daf	PROPN
taxlaw-11798	4	17	accounts	account	NOUN
taxlaw-11798	4	18	and	and	CCONJ
taxlaw-11798	4	19	have	have	VERB
taxlaw-11798	4	20	advanced	advanced	ADJ
taxlaw-11798	4	21	reforms	reform	NOUN
taxlaw-11798	4	22	aimed	aim	VERB
taxlaw-11798	4	23	at	at	ADP
taxlaw-11798	4	24	speeding	speed	VERB
taxlaw-11798	4	25	up	up	ADP
taxlaw-11798	4	26	daf	daf	PROPN
taxlaw-11798	4	27	payouts	payout	NOUN
taxlaw-11798	4	28	,	,	PUNCT
taxlaw-11798	4	29	this	this	DET
taxlaw-11798	4	30	article	article	NOUN
taxlaw-11798	4	31	argues	argue	VERB
taxlaw-11798	4	32	that	that	SCONJ
taxlaw-11798	4	33	in	in	ADP
taxlaw-11798	4	34	the	the	DET
taxlaw-11798	4	35	context	context	NOUN
taxlaw-11798	4	36	of	of	ADP
taxlaw-11798	4	37	bunchers	buncher	NOUN
taxlaw-11798	4	38	,	,	PUNCT
taxlaw-11798	4	39	unproductive	unproductive	ADJ
taxlaw-11798	4	40	accumulation	accumulation	NOUN
taxlaw-11798	4	41	of	of	ADP
taxlaw-11798	4	42	assets	asset	NOUN
taxlaw-11798	4	43	in	in	ADP
taxlaw-11798	4	44	daf	daf	PROPN
taxlaw-11798	4	45	accounts	account	NOUN
taxlaw-11798	4	46	is	be	AUX
taxlaw-11798	4	47	unlikely	unlikely	ADJ
taxlaw-11798	4	48	to	to	PART
taxlaw-11798	4	49	be	be	AUX
taxlaw-11798	4	50	a	a	DET
taxlaw-11798	4	51	major	major	ADJ
taxlaw-11798	4	52	problem	problem	NOUN
taxlaw-11798	4	53	.	.	PUNCT
taxlaw-11798	5	1	the	the	DET
taxlaw-11798	5	2	more	more	ADV
taxlaw-11798	5	3	significant	significant	ADJ
taxlaw-11798	5	4	problem	problem	NOUN
taxlaw-11798	5	5	with	with	ADP
taxlaw-11798	5	6	daf	daf	NOUN
taxlaw-11798	5	7	-	-	PUNCT
taxlaw-11798	5	8	facilitated	facilitate	VERB
taxlaw-11798	5	9	bunching	bunching	NOUN
taxlaw-11798	5	10	is	be	AUX
taxlaw-11798	5	11	that	that	SCONJ
taxlaw-11798	5	12	the	the	DET
taxlaw-11798	5	13	cost	cost	NOUN
taxlaw-11798	5	14	to	to	ADP
taxlaw-11798	5	15	the	the	DET
taxlaw-11798	5	16	public	public	ADJ
taxlaw-11798	5	17	fisc	fisc	NOUN
taxlaw-11798	5	18	is	be	AUX
taxlaw-11798	5	19	unlikely	unlikely	ADJ
taxlaw-11798	5	20	to	to	PART
taxlaw-11798	5	21	be	be	AUX
taxlaw-11798	5	22	justified	justify	VERB
taxlaw-11798	5	23	by	by	ADP
taxlaw-11798	5	24	incremental	incremental	ADJ
taxlaw-11798	5	25	charitable	charitable	ADJ
taxlaw-11798	5	26	giving	giving	NOUN
taxlaw-11798	5	27	.	.	PUNCT
taxlaw-11798	6	1	thus	thus	ADV
taxlaw-11798	6	2	,	,	PUNCT
taxlaw-11798	6	3	while	while	SCONJ
taxlaw-11798	6	4	this	this	DET
taxlaw-11798	6	5	article	article	NOUN
taxlaw-11798	6	6	concludes	conclude	VERB
taxlaw-11798	6	7	that	that	SCONJ
taxlaw-11798	6	8	regulation	regulation	NOUN
taxlaw-11798	6	9	targeting	target	VERB
taxlaw-11798	6	10	daf	daf	PROPN
taxlaw-11798	6	11	payouts	payout	NOUN
taxlaw-11798	6	12	is	be	AUX
taxlaw-11798	6	13	unobjectionable	unobjectionable	ADJ
taxlaw-11798	6	14	,	,	PUNCT
taxlaw-11798	6	15	it	it	PRON
taxlaw-11798	6	16	argues	argue	VERB
taxlaw-11798	6	17	that	that	SCONJ
taxlaw-11798	6	18	a	a	DET
taxlaw-11798	6	19	wholly	wholly	ADV
taxlaw-11798	6	20	different	different	ADJ
taxlaw-11798	6	21	set	set	NOUN
taxlaw-11798	6	22	of	of	ADP
taxlaw-11798	6	23	reforms	reform	NOUN
taxlaw-11798	6	24	targeting	target	VERB
taxlaw-11798	6	25	the	the	DET
taxlaw-11798	6	26	deductibility	deductibility	NOUN
taxlaw-11798	6	27	of	of	ADP
taxlaw-11798	6	28	charitable	charitable	ADJ
taxlaw-11798	6	29	giving	giving	NOUN
taxlaw-11798	6	30	generally	generally	ADV
taxlaw-11798	6	31	would	would	AUX
taxlaw-11798	6	32	be	be	AUX
taxlaw-11798	6	33	needed	need	VERB
taxlaw-11798	6	34	to	to	PART
taxlaw-11798	6	35	address	address	VERB
taxlaw-11798	6	36	the	the	DET
taxlaw-11798	6	37	cost	cost	NOUN
taxlaw-11798	6	38	of	of	ADP
taxlaw-11798	6	39	daf	daf	NOUN
taxlaw-11798	6	40	-	-	PUNCT
taxlaw-11798	6	41	facilitated	facilitate	VERB
taxlaw-11798	6	42	bunching	bunching	NOUN
taxlaw-11798	6	43	under	under	ADP
taxlaw-11798	6	44	current	current	ADJ
taxlaw-11798	6	45	law	law	NOUN
taxlaw-11798	6	46	and	and	CCONJ
taxlaw-11798	6	47	under	under	ADP
taxlaw-11798	6	48	thoughtfully	thoughtfully	ADV
taxlaw-11798	6	49	reformed	reform	VERB
taxlaw-11798	6	50	laws	law	NOUN
taxlaw-11798	6	51	involving	involve	VERB
taxlaw-11798	6	52	universal	universal	ADJ
taxlaw-11798	6	53	charitable	charitable	ADJ
taxlaw-11798	6	54	deductions	deduction	NOUN
taxlaw-11798	6	55	above	above	ADP
taxlaw-11798	6	56	a	a	DET
taxlaw-11798	6	57	floor	floor	NOUN
taxlaw-11798	6	58	.	.	PUNCT
taxlaw-11798	7	1	*	*	PUNCT
taxlaw-11798	7	2	professor	professor	NOUN
taxlaw-11798	7	3	of	of	ADP
taxlaw-11798	7	4	law	law	NOUN
taxlaw-11798	7	5	and	and	CCONJ
taxlaw-11798	7	6	maurice	maurice	PROPN
taxlaw-11798	7	7	poch	poch	PROPN
taxlaw-11798	7	8	faculty	faculty	PROPN
taxlaw-11798	7	9	research	research	NOUN
taxlaw-11798	7	10	scholar	scholar	NOUN
taxlaw-11798	7	11	,	,	PUNCT
taxlaw-11798	7	12	boston	boston	PROPN
taxlaw-11798	7	13	university	university	PROPN
taxlaw-11798	7	14	school	school	NOUN
taxlaw-11798	7	15	of	of	ADP
taxlaw-11798	7	16	law	law	NOUN
taxlaw-11798	7	17	.	.	PUNCT
taxlaw-11798	8	1	the	the	DET
taxlaw-11798	8	2	author	author	NOUN
taxlaw-11798	8	3	thanks	thanks	PROPN
taxlaw-11798	8	4	john	john	PROPN
taxlaw-11798	8	5	brooks	brooks	PROPN
taxlaw-11798	8	6	,	,	PUNCT
taxlaw-11798	8	7	steven	steven	PROPN
taxlaw-11798	8	8	dean	dean	PROPN
taxlaw-11798	8	9	,	,	PUNCT
taxlaw-11798	8	10	alan	alan	PROPN
taxlaw-11798	8	11	feld	feld	PROPN
taxlaw-11798	8	12	,	,	PUNCT
taxlaw-11798	8	13	gregg	gregg	NOUN
taxlaw-11798	8	14	polsky	polsky	NOUN
taxlaw-11798	8	15	,	,	PUNCT
taxlaw-11798	8	16	and	and	CCONJ
taxlaw-11798	8	17	ted	te	VERB
taxlaw-11798	8	18	sims	sim	NOUN
taxlaw-11798	8	19	for	for	ADP
taxlaw-11798	8	20	their	their	PRON
taxlaw-11798	8	21	valuable	valuable	ADJ
taxlaw-11798	8	22	comments	comment	NOUN
taxlaw-11798	8	23	and	and	CCONJ
taxlaw-11798	8	24	suggestions	suggestion	NOUN
taxlaw-11798	8	25	and	and	CCONJ
taxlaw-11798	8	26	stephen	stephen	PROPN
taxlaw-11798	8	27	fleury	fleury	PROPN
taxlaw-11798	8	28	for	for	ADP
taxlaw-11798	8	29	excellent	excellent	ADJ
taxlaw-11798	8	30	research	research	NOUN
taxlaw-11798	8	31	assistance	assistance	NOUN
taxlaw-11798	8	32	.	.	PUNCT
taxlaw-11798	9	1	2	2	NUM
taxlaw-11798	9	2	columbia	columbia	PROPN
taxlaw-11798	9	3	journal	journal	NOUN
taxlaw-11798	9	4	of	of	ADP
taxlaw-11798	9	5	tax	tax	NOUN
taxlaw-11798	9	6	law	law	NOUN
taxlaw-11798	10	1	[	[	X
taxlaw-11798	10	2	vol	vol	NOUN
taxlaw-11798	10	3	:	:	PUNCT
taxlaw-11798	10	4	14:1	14:1	NUM
taxlaw-11798	10	5	introduction	introduction	NOUN
taxlaw-11798	10	6	........................................................................................................	........................................................................................................	NUM
taxlaw-11798	10	7	2	2	NUM
taxlaw-11798	10	8	i.	i.	NOUN
taxlaw-11798	10	9	background	background	NOUN
taxlaw-11798	10	10	......................................................................................................	......................................................................................................	PUNCT
taxlaw-11798	11	1	6	6	NUM
taxlaw-11798	11	2	a.	a.	NOUN
taxlaw-11798	11	3	dafs	dafs	NOUN
taxlaw-11798	11	4	.............................................................................................................	.............................................................................................................	PUNCT
taxlaw-11798	12	1	6	6	NUM
taxlaw-11798	12	2	1	1	NUM
taxlaw-11798	12	3	.	.	PUNCT
taxlaw-11798	12	4	are	be	AUX
taxlaw-11798	12	5	dafs	dafs	ADJ
taxlaw-11798	12	6	tax	tax	NOUN
taxlaw-11798	12	7	advantaged	advantage	VERB
taxlaw-11798	12	8	?	?	PUNCT
taxlaw-11798	13	1	.......................................................................	.......................................................................	PUNCT
taxlaw-11798	13	2	7	7	NUM
taxlaw-11798	13	3	2	2	NUM
taxlaw-11798	13	4	.	.	PUNCT
taxlaw-11798	13	5	why	why	SCONJ
taxlaw-11798	13	6	else	else	ADV
taxlaw-11798	13	7	do	do	AUX
taxlaw-11798	13	8	donors	donor	NOUN
taxlaw-11798	13	9	create	create	VERB
taxlaw-11798	13	10	dafs	dafs	NOUN
taxlaw-11798	13	11	?	?	PUNCT
taxlaw-11798	14	1	..........................................................	..........................................................	PUNCT
taxlaw-11798	14	2	9	9	NUM
taxlaw-11798	14	3	b.	b.	X
taxlaw-11798	14	4	the	the	DET
taxlaw-11798	14	5	tcja	tcja	NOUN
taxlaw-11798	14	6	and	and	CCONJ
taxlaw-11798	14	7	subsidies	subsidy	NOUN
taxlaw-11798	14	8	for	for	ADP
taxlaw-11798	14	9	charitable	charitable	ADJ
taxlaw-11798	14	10	giving	giving	NOUN
taxlaw-11798	14	11	..........................................	..........................................	PUNCT
taxlaw-11798	14	12	10	10	NUM
taxlaw-11798	14	13	c.	c.	NOUN
taxlaw-11798	14	14	bunching	bunch	VERB
taxlaw-11798	14	15	philanthropy	philanthropy	ADJ
taxlaw-11798	14	16	post	post	ADJ
taxlaw-11798	14	17	-	-	ADJ
taxlaw-11798	14	18	tcja	tcja	ADJ
taxlaw-11798	14	19	.............................................................	.............................................................	PUNCT
taxlaw-11798	14	20	11	11	NUM
taxlaw-11798	14	21	ii	ii	NOUN
taxlaw-11798	14	22	.	.	PUNCT
taxlaw-11798	15	1	trends	trend	NOUN
taxlaw-11798	15	2	in	in	ADP
taxlaw-11798	15	3	daf	daf	PROPN
taxlaw-11798	15	4	accounts	account	NOUN
taxlaw-11798	15	5	.............................................................................	.............................................................................	PUNCT
taxlaw-11798	15	6	14	14	NUM
taxlaw-11798	15	7	iii	iii	NOUN
taxlaw-11798	15	8	.	.	PUNCT
taxlaw-11798	16	1	daf	daf	ADJ
taxlaw-11798	16	2	policy	policy	NOUN
taxlaw-11798	16	3	issues	issue	NOUN
taxlaw-11798	16	4	and	and	CCONJ
taxlaw-11798	16	5	responses	response	NOUN
taxlaw-11798	16	6	–	–	PUNCT
taxlaw-11798	16	7	the	the	DET
taxlaw-11798	16	8	impact	impact	NOUN
taxlaw-11798	16	9	of	of	ADP
taxlaw-11798	16	10	bunching	bunch	VERB
taxlaw-11798	16	11	...............	...............	PUNCT
taxlaw-11798	16	12	17	17	NUM
taxlaw-11798	16	13	a.	a.	NOUN
taxlaw-11798	16	14	asset	asset	NOUN
taxlaw-11798	16	15	accumulation	accumulation	NOUN
taxlaw-11798	16	16	inside	inside	ADP
taxlaw-11798	16	17	dafs	dafs	NOUN
taxlaw-11798	16	18	...............................................................	...............................................................	PUNCT
taxlaw-11798	16	19	17	17	NUM
taxlaw-11798	16	20	b.	b.	NOUN
taxlaw-11798	16	21	the	the	DET
taxlaw-11798	16	22	cost	cost	NOUN
taxlaw-11798	16	23	of	of	ADP
taxlaw-11798	16	24	bunching	bunch	VERB
taxlaw-11798	16	25	to	to	ADP
taxlaw-11798	16	26	the	the	DET
taxlaw-11798	16	27	public	public	ADJ
taxlaw-11798	16	28	fisc	fisc	NOUN
taxlaw-11798	16	29	....................................................	....................................................	PUNCT
taxlaw-11798	16	30	19	19	NUM
taxlaw-11798	16	31	c.	c.	NOUN
taxlaw-11798	16	32	incentive	incentive	NOUN
taxlaw-11798	16	33	effects	effect	NOUN
taxlaw-11798	16	34	of	of	ADP
taxlaw-11798	16	35	dafs	dafs	NOUN
taxlaw-11798	16	36	...........................................................................	...........................................................................	PUNCT
taxlaw-11798	17	1	20	20	NUM
taxlaw-11798	17	2	d.	d.	NOUN
taxlaw-11798	17	3	expanding	expand	VERB
taxlaw-11798	17	4	the	the	DET
taxlaw-11798	17	5	reach	reach	NOUN
taxlaw-11798	17	6	of	of	ADP
taxlaw-11798	17	7	the	the	DET
taxlaw-11798	17	8	deduction	deduction	NOUN
taxlaw-11798	17	9	for	for	ADP
taxlaw-11798	17	10	individual	individual	ADJ
taxlaw-11798	17	11	philanthropy	philanthropy	NOUN
taxlaw-11798	17	12	..........	..........	PUNCT
taxlaw-11798	17	13	21	21	NUM
taxlaw-11798	17	14	e.	e.	NOUN
taxlaw-11798	17	15	facilitation	facilitation	NOUN
taxlaw-11798	17	16	of	of	ADP
taxlaw-11798	17	17	donation	donation	NOUN
taxlaw-11798	17	18	of	of	ADP
taxlaw-11798	17	19	appreciated	appreciated	ADJ
taxlaw-11798	17	20	assets	asset	NOUN
taxlaw-11798	17	21	...........................................	...........................................	PUNCT
taxlaw-11798	17	22	22	22	NUM
taxlaw-11798	17	23	iv	iv	NOUN
taxlaw-11798	17	24	.	.	PUNCT
taxlaw-11798	18	1	proposals	proposal	NOUN
taxlaw-11798	18	2	for	for	ADP
taxlaw-11798	18	3	daf	daf	NOUN
taxlaw-11798	18	4	and	and	CCONJ
taxlaw-11798	18	5	more	more	ADV
taxlaw-11798	18	6	general	general	ADJ
taxlaw-11798	18	7	philanthropic	philanthropic	NOUN
taxlaw-11798	18	8	reform	reform	NOUN
taxlaw-11798	18	9	..........	..........	PUNCT
taxlaw-11798	18	10	24	24	NUM
taxlaw-11798	18	11	a.	a.	NOUN
taxlaw-11798	18	12	reforms	reform	NOUN
taxlaw-11798	18	13	targeting	target	VERB
taxlaw-11798	18	14	daf	daf	ADJ
taxlaw-11798	18	15	asset	asset	NOUN
taxlaw-11798	18	16	accumulation	accumulation	NOUN
taxlaw-11798	18	17	............................................	............................................	PUNCT
taxlaw-11798	18	18	24	24	NUM
taxlaw-11798	18	19	b.	b.	NOUN
taxlaw-11798	18	20	limiting	limit	VERB
taxlaw-11798	18	21	the	the	DET
taxlaw-11798	18	22	deduction	deduction	NOUN
taxlaw-11798	18	23	for	for	ADP
taxlaw-11798	18	24	contributions	contribution	NOUN
taxlaw-11798	18	25	of	of	ADP
taxlaw-11798	18	26	appreciated	appreciated	ADJ
taxlaw-11798	18	27	property	property	NOUN
taxlaw-11798	18	28	to	to	PART
taxlaw-11798	18	29	basis	basis	VERB
taxlaw-11798	18	30	..........................................................................................................................	..........................................................................................................................	PROPN
taxlaw-11798	18	31	25	25	NUM
taxlaw-11798	18	32	c.	c.	PROPN
taxlaw-11798	18	33	fundamental	fundamental	ADJ
taxlaw-11798	18	34	reform	reform	NOUN
taxlaw-11798	18	35	of	of	ADP
taxlaw-11798	18	36	philanthropic	philanthropic	NOUN
taxlaw-11798	18	37	subsidies	subsidy	NOUN
taxlaw-11798	18	38	.......................................	.......................................	PUNCT
taxlaw-11798	18	39	26	26	NUM
taxlaw-11798	18	40	v.	v.	ADP
taxlaw-11798	18	41	conclusion	conclusion	NOUN
taxlaw-11798	18	42	.....................................................................................................	.....................................................................................................	PUNCT
taxlaw-11798	18	43	29	29	NUM
taxlaw-11798	18	44	introduction	introduction	NOUN
taxlaw-11798	18	45	donor	donor	NOUN
taxlaw-11798	18	46	-	-	PUNCT
taxlaw-11798	18	47	advised	advise	VERB
taxlaw-11798	18	48	funds	fund	NOUN
taxlaw-11798	18	49	(	(	PUNCT
taxlaw-11798	18	50	dafs	dafs	NOUN
taxlaw-11798	18	51	)	)	PUNCT
taxlaw-11798	18	52	are	be	AUX
taxlaw-11798	18	53	conduits	conduit	NOUN
taxlaw-11798	18	54	for	for	ADP
taxlaw-11798	18	55	charitable	charitable	ADJ
taxlaw-11798	18	56	giving	giving	NOUN
taxlaw-11798	18	57	.	.	PUNCT
taxlaw-11798	19	1	taxpayers	taxpayer	NOUN
taxlaw-11798	19	2	create	create	VERB
taxlaw-11798	19	3	a	a	DET
taxlaw-11798	19	4	daf	daf	NOUN
taxlaw-11798	19	5	account	account	NOUN
taxlaw-11798	19	6	,	,	PUNCT
taxlaw-11798	19	7	most	most	ADV
taxlaw-11798	19	8	commonly	commonly	ADV
taxlaw-11798	19	9	with	with	ADP
taxlaw-11798	19	10	a	a	DET
taxlaw-11798	19	11	commercial	commercial	ADJ
taxlaw-11798	19	12	daf	daf	NOUN
taxlaw-11798	19	13	sponsor	sponsor	NOUN
taxlaw-11798	19	14	such	such	ADJ
taxlaw-11798	19	15	as	as	ADP
taxlaw-11798	19	16	fidelity	fidelity	PROPN
taxlaw-11798	19	17	charitable.1	charitable.1	AUX
taxlaw-11798	19	18	they	they	PRON
taxlaw-11798	19	19	contribute	contribute	VERB
taxlaw-11798	19	20	cash	cash	NOUN
taxlaw-11798	19	21	or	or	CCONJ
taxlaw-11798	19	22	other	other	ADJ
taxlaw-11798	19	23	assets	asset	NOUN
taxlaw-11798	19	24	to	to	ADP
taxlaw-11798	19	25	their	their	PRON
taxlaw-11798	19	26	daf	daf	PROPN
taxlaw-11798	19	27	account	account	NOUN
taxlaw-11798	19	28	,	,	PUNCT
taxlaw-11798	19	29	direct	direct	VERB
taxlaw-11798	19	30	the	the	DET
taxlaw-11798	19	31	investment	investment	NOUN
taxlaw-11798	19	32	of	of	ADP
taxlaw-11798	19	33	their	their	PRON
taxlaw-11798	19	34	daf	daf	PROPN
taxlaw-11798	19	35	account	account	NOUN
taxlaw-11798	19	36	balances	balance	NOUN
taxlaw-11798	19	37	,	,	PUNCT
taxlaw-11798	19	38	and	and	CCONJ
taxlaw-11798	19	39	then	then	ADV
taxlaw-11798	19	40	make	make	VERB
taxlaw-11798	19	41	grants	grant	NOUN
taxlaw-11798	19	42	out	out	ADP
taxlaw-11798	19	43	of	of	ADP
taxlaw-11798	19	44	their	their	PRON
taxlaw-11798	19	45	daf	daf	NOUN
taxlaw-11798	19	46	accounts	account	NOUN
taxlaw-11798	19	47	to	to	ADP
taxlaw-11798	19	48	public	public	ADJ
taxlaw-11798	19	49	charities	charity	NOUN
taxlaw-11798	19	50	such	such	ADJ
taxlaw-11798	19	51	as	as	ADP
taxlaw-11798	19	52	the	the	DET
taxlaw-11798	19	53	red	red	PROPN
taxlaw-11798	19	54	cross	cross	PROPN
taxlaw-11798	19	55	,	,	PUNCT
taxlaw-11798	19	56	bu	bu	ADP
taxlaw-11798	19	57	,	,	PUNCT
taxlaw-11798	19	58	or	or	CCONJ
taxlaw-11798	19	59	the	the	DET
taxlaw-11798	19	60	united	united	ADJ
taxlaw-11798	19	61	way	way	PROPN
taxlaw-11798	19	62	.	.	PUNCT
taxlaw-11798	20	1	under	under	ADP
taxlaw-11798	20	2	current	current	ADJ
taxlaw-11798	20	3	law	law	NOUN
taxlaw-11798	20	4	,	,	PUNCT
taxlaw-11798	20	5	taxpayers	taxpayer	NOUN
taxlaw-11798	20	6	are	be	AUX
taxlaw-11798	20	7	entitled	entitle	VERB
taxlaw-11798	20	8	to	to	ADP
taxlaw-11798	20	9	a	a	DET
taxlaw-11798	20	10	deduction	deduction	NOUN
taxlaw-11798	20	11	at	at	ADP
taxlaw-11798	20	12	the	the	DET
taxlaw-11798	20	13	time	time	NOUN
taxlaw-11798	20	14	assets	asset	NOUN
taxlaw-11798	20	15	are	be	AUX
taxlaw-11798	20	16	contributed	contribute	VERB
taxlaw-11798	20	17	to	to	ADP
taxlaw-11798	20	18	daf	daf	PROPN
taxlaw-11798	20	19	accounts	account	NOUN
taxlaw-11798	20	20	despite	despite	SCONJ
taxlaw-11798	20	21	the	the	DET
taxlaw-11798	20	22	fact	fact	NOUN
taxlaw-11798	20	23	that	that	SCONJ
taxlaw-11798	20	24	the	the	DET
taxlaw-11798	20	25	funds	fund	NOUN
taxlaw-11798	20	26	may	may	AUX
taxlaw-11798	20	27	rest	rest	VERB
taxlaw-11798	20	28	in	in	ADP
taxlaw-11798	20	29	a	a	DET
taxlaw-11798	20	30	daf	daf	NOUN
taxlaw-11798	20	31	account	account	NOUN
taxlaw-11798	20	32	indefinitely.2	indefinitely.2	PRON
taxlaw-11798	20	33	also	also	ADV
taxlaw-11798	20	34	,	,	PUNCT
taxlaw-11798	20	35	as	as	ADP
taxlaw-11798	20	36	with	with	ADP
taxlaw-11798	20	37	other	other	ADJ
taxlaw-11798	20	38	contributions	contribution	NOUN
taxlaw-11798	20	39	of	of	ADP
taxlaw-11798	20	40	appreciated	appreciated	ADJ
taxlaw-11798	20	41	assets	asset	NOUN
taxlaw-11798	20	42	,	,	PUNCT
taxlaw-11798	20	43	in	in	ADP
taxlaw-11798	20	44	many	many	ADJ
taxlaw-11798	20	45	cases	case	NOUN
taxlaw-11798	20	46	daf	daf	NOUN
taxlaw-11798	20	47	donors	donor	NOUN
taxlaw-11798	20	48	are	be	AUX
taxlaw-11798	20	49	never	never	ADV
taxlaw-11798	20	50	taxed	tax	VERB
taxlaw-11798	20	51	on	on	ADP
taxlaw-11798	20	52	unrealized	unrealized	ADJ
taxlaw-11798	20	53	gains	gain	NOUN
taxlaw-11798	20	54	on	on	ADP
taxlaw-11798	20	55	these	these	DET
taxlaw-11798	20	56	assets	asset	NOUN
taxlaw-11798	20	57	despite	despite	SCONJ
taxlaw-11798	20	58	being	be	AUX
taxlaw-11798	20	59	entitled	entitle	VERB
taxlaw-11798	20	60	to	to	ADP
taxlaw-11798	20	61	a	a	DET
taxlaw-11798	20	62	full	full	ADJ
taxlaw-11798	20	63	fair	fair	ADJ
taxlaw-11798	20	64	market	market	NOUN
taxlaw-11798	20	65	value	value	NOUN
taxlaw-11798	20	66	deduction.3	deduction.3	PROPN
taxlaw-11798	20	67	the	the	DET
taxlaw-11798	20	68	tax	tax	NOUN
taxlaw-11798	20	69	and	and	CCONJ
taxlaw-11798	20	70	other	other	ADJ
taxlaw-11798	20	71	rules	rule	NOUN
taxlaw-11798	20	72	governing	govern	VERB
taxlaw-11798	20	73	dafs	dafs	NOUN
taxlaw-11798	20	74	have	have	AUX
taxlaw-11798	20	75	long	long	ADV
taxlaw-11798	20	76	been	be	AUX
taxlaw-11798	20	77	controversial	controversial	ADJ
taxlaw-11798	20	78	.	.	PUNCT
taxlaw-11798	21	1	in	in	ADP
taxlaw-11798	21	2	particular	particular	ADJ
taxlaw-11798	21	3	,	,	PUNCT
taxlaw-11798	21	4	critics	critic	NOUN
taxlaw-11798	21	5	bemoan	bemoan	VERB
taxlaw-11798	21	6	the	the	DET
taxlaw-11798	21	7	lack	lack	NOUN
taxlaw-11798	21	8	of	of	ADP
taxlaw-11798	21	9	any	any	DET
taxlaw-11798	21	10	requirement	requirement	NOUN
taxlaw-11798	21	11	or	or	CCONJ
taxlaw-11798	21	12	even	even	ADV
taxlaw-11798	21	13	incentive	incentive	NOUN
taxlaw-11798	21	14	for	for	SCONJ
taxlaw-11798	21	15	taxpayers	taxpayer	NOUN
taxlaw-11798	21	16	to	to	PART
taxlaw-11798	21	17	move	move	VERB
taxlaw-11798	21	18	funds	fund	NOUN
taxlaw-11798	21	19	out	out	ADP
taxlaw-11798	21	20	of	of	ADP
taxlaw-11798	21	21	their	their	PRON
taxlaw-11798	21	22	dafs	dafs	NOUN
taxlaw-11798	21	23	to	to	PART
taxlaw-11798	21	24	end	end	VERB
taxlaw-11798	21	25	-	-	PUNCT
taxlaw-11798	21	26	use	use	NOUN
taxlaw-11798	21	27	charities	charity	NOUN
taxlaw-11798	21	28	,	,	PUNCT
taxlaw-11798	21	29	sometimes	sometimes	ADV
taxlaw-11798	21	30	resulting	result	VERB
taxlaw-11798	21	31	in	in	ADP
taxlaw-11798	21	32	significant	significant	ADJ
taxlaw-11798	21	33	gaps	gap	NOUN
taxlaw-11798	21	34	between	between	ADP
taxlaw-11798	21	35	daf	daf	PROPN
taxlaw-11798	21	36	contribution	contribution	NOUN
taxlaw-11798	21	37	and	and	CCONJ
taxlaw-11798	21	38	distributions	distribution	NOUN
taxlaw-11798	21	39	to	to	PART
taxlaw-11798	21	40	end	end	VERB
taxlaw-11798	21	41	1	1	NUM
taxlaw-11798	21	42	as	as	ADP
taxlaw-11798	21	43	discussed	discuss	VERB
taxlaw-11798	21	44	infra	infra	NOUN
taxlaw-11798	21	45	,	,	PUNCT
taxlaw-11798	21	46	daf	daf	NOUN
taxlaw-11798	21	47	accounts	account	NOUN
taxlaw-11798	21	48	are	be	AUX
taxlaw-11798	21	49	divided	divide	VERB
taxlaw-11798	21	50	between	between	ADP
taxlaw-11798	21	51	community	community	NOUN
taxlaw-11798	21	52	foundations	foundation	NOUN
taxlaw-11798	21	53	,	,	PUNCT
taxlaw-11798	21	54	single	single	ADJ
taxlaw-11798	21	55	issue	issue	NOUN
taxlaw-11798	21	56	charities	charity	NOUN
taxlaw-11798	21	57	,	,	PUNCT
taxlaw-11798	21	58	and	and	CCONJ
taxlaw-11798	21	59	commercially	commercially	ADV
taxlaw-11798	21	60	sponsored	sponsor	VERB
taxlaw-11798	21	61	funds	fund	NOUN
taxlaw-11798	21	62	.	.	PUNCT
taxlaw-11798	22	1	the	the	DET
taxlaw-11798	22	2	latter	latter	ADJ
taxlaw-11798	22	3	held	hold	VERB
taxlaw-11798	22	4	86	86	NUM
taxlaw-11798	22	5	%	%	NOUN
taxlaw-11798	22	6	of	of	ADP
taxlaw-11798	22	7	daf	daf	NOUN
taxlaw-11798	22	8	accounts	account	NOUN
taxlaw-11798	22	9	in	in	ADP
taxlaw-11798	22	10	2020	2020	NUM
taxlaw-11798	22	11	.	.	PUNCT
taxlaw-11798	23	1	see	see	VERB
taxlaw-11798	23	2	nat’l	nat’l	NOUN
taxlaw-11798	23	3	philanthropic	philanthropic	NOUN
taxlaw-11798	23	4	tr	tr	VERB
taxlaw-11798	23	5	.	.	PROPN
taxlaw-11798	23	6	,	,	PUNCT
taxlaw-11798	23	7	2021	2021	NUM
taxlaw-11798	23	8	donor	donor	NOUN
taxlaw-11798	23	9	-	-	PUNCT
taxlaw-11798	23	10	advised	advise	VERB
taxlaw-11798	23	11	fund	fund	NOUN
taxlaw-11798	23	12	report	report	NOUN
taxlaw-11798	23	13	22	22	NUM
taxlaw-11798	23	14	-	-	SYM
taxlaw-11798	23	15	30	30	NUM
taxlaw-11798	23	16	(	(	PUNCT
taxlaw-11798	23	17	2021	2021	NUM
taxlaw-11798	23	18	)	)	PUNCT
taxlaw-11798	23	19	.	.	PUNCT
taxlaw-11798	24	1	2	2	NUM
taxlaw-11798	24	2	daf	daf	NOUN
taxlaw-11798	24	3	sponsoring	sponsor	VERB
taxlaw-11798	24	4	entities	entity	NOUN
taxlaw-11798	24	5	are	be	AUX
taxlaw-11798	24	6	considered	consider	VERB
taxlaw-11798	24	7	public	public	ADJ
taxlaw-11798	24	8	charities	charity	NOUN
taxlaw-11798	24	9	for	for	ADP
taxlaw-11798	24	10	federal	federal	ADJ
taxlaw-11798	24	11	tax	tax	NOUN
taxlaw-11798	24	12	purposes	purpose	NOUN
taxlaw-11798	24	13	.	.	PUNCT
taxlaw-11798	25	1	thus	thus	ADV
taxlaw-11798	25	2	,	,	PUNCT
taxlaw-11798	25	3	contributions	contribution	NOUN
taxlaw-11798	25	4	to	to	ADP
taxlaw-11798	25	5	daf	daf	PROPN
taxlaw-11798	25	6	accounts	account	NOUN
taxlaw-11798	25	7	are	be	AUX
taxlaw-11798	25	8	deductible	deductible	ADJ
taxlaw-11798	25	9	in	in	ADP
taxlaw-11798	25	10	the	the	DET
taxlaw-11798	25	11	year	year	NOUN
taxlaw-11798	25	12	of	of	ADP
taxlaw-11798	25	13	contribution	contribution	NOUN
taxlaw-11798	25	14	.	.	PUNCT
taxlaw-11798	26	1	throughout	throughout	ADP
taxlaw-11798	26	2	this	this	DET
taxlaw-11798	26	3	article	article	NOUN
taxlaw-11798	26	4	,	,	PUNCT
taxlaw-11798	26	5	i	i	PRON
taxlaw-11798	26	6	will	will	AUX
taxlaw-11798	26	7	generally	generally	ADV
taxlaw-11798	26	8	refer	refer	VERB
taxlaw-11798	26	9	to	to	ADP
taxlaw-11798	26	10	daf	daf	NOUN
taxlaw-11798	26	11	accounts	account	NOUN
taxlaw-11798	26	12	simply	simply	ADV
taxlaw-11798	26	13	as	as	ADP
taxlaw-11798	26	14	“	"	PUNCT
taxlaw-11798	26	15	dafs	dafs	NOUN
taxlaw-11798	26	16	.	.	PUNCT
taxlaw-11798	26	17	”	"	PUNCT
taxlaw-11798	27	1	3	3	NUM
taxlaw-11798	27	2	infra	infra	NOUN
taxlaw-11798	27	3	note	note	VERB
taxlaw-11798	27	4	22	22	NUM
taxlaw-11798	27	5	.	.	PUNCT
taxlaw-11798	27	6	2023	2023	NUM
taxlaw-11798	27	7	]	]	PUNCT
taxlaw-11798	27	8	donor	donor	NOUN
taxlaw-11798	27	9	advised	advise	VERB
taxlaw-11798	27	10	funds	fund	NOUN
taxlaw-11798	27	11	3	3	NUM
taxlaw-11798	27	12	use	use	NOUN
taxlaw-11798	27	13	charities.4	charities.4	NOUN
taxlaw-11798	27	14	moreover	moreover	ADV
taxlaw-11798	27	15	,	,	PUNCT
taxlaw-11798	27	16	dafs	dafs	PROPN
taxlaw-11798	27	17	facilitate	facilitate	VERB
taxlaw-11798	27	18	the	the	DET
taxlaw-11798	27	19	contribution	contribution	NOUN
taxlaw-11798	27	20	of	of	ADP
taxlaw-11798	27	21	appreciated	appreciated	ADJ
taxlaw-11798	27	22	assets	asset	NOUN
taxlaw-11798	27	23	,	,	PUNCT
taxlaw-11798	27	24	including	include	VERB
taxlaw-11798	27	25	illiquid	illiquid	ADJ
taxlaw-11798	27	26	assets	asset	NOUN
taxlaw-11798	27	27	,	,	PUNCT
taxlaw-11798	27	28	often	often	ADV
taxlaw-11798	27	29	leading	lead	VERB
taxlaw-11798	27	30	to	to	ADP
taxlaw-11798	27	31	large	large	ADJ
taxlaw-11798	27	32	tax	tax	NOUN
taxlaw-11798	27	33	subsidies	subsidy	NOUN
taxlaw-11798	27	34	and	and	CCONJ
taxlaw-11798	27	35	raising	raise	VERB
taxlaw-11798	27	36	valuation	valuation	NOUN
taxlaw-11798	27	37	concerns.5	concerns.5	PROPN
taxlaw-11798	27	38	while	while	SCONJ
taxlaw-11798	27	39	dafs	dafs	NOUN
taxlaw-11798	27	40	have	have	AUX
taxlaw-11798	27	41	been	be	AUX
taxlaw-11798	27	42	growing	grow	VERB
taxlaw-11798	27	43	in	in	ADP
taxlaw-11798	27	44	popularity	popularity	NOUN
taxlaw-11798	27	45	over	over	ADP
taxlaw-11798	27	46	the	the	DET
taxlaw-11798	27	47	last	last	ADJ
taxlaw-11798	27	48	decade	decade	NOUN
taxlaw-11798	27	49	,	,	PUNCT
taxlaw-11798	27	50	the	the	DET
taxlaw-11798	27	51	2017	2017	NUM
taxlaw-11798	27	52	tax	tax	NOUN
taxlaw-11798	27	53	cuts	cut	NOUN
taxlaw-11798	27	54	and	and	CCONJ
taxlaw-11798	27	55	jobs	job	NOUN
taxlaw-11798	27	56	act	act	NOUN
taxlaw-11798	27	57	(	(	PUNCT
taxlaw-11798	27	58	tcja	tcja	NOUN
taxlaw-11798	27	59	)	)	PUNCT
taxlaw-11798	27	60	spurred	spur	VERB
taxlaw-11798	27	61	growth	growth	NOUN
taxlaw-11798	27	62	to	to	ADP
taxlaw-11798	27	63	unprecedented	unprecedented	ADJ
taxlaw-11798	27	64	heights	height	NOUN
taxlaw-11798	27	65	with	with	ADP
taxlaw-11798	27	66	the	the	DET
taxlaw-11798	27	67	number	number	NOUN
taxlaw-11798	27	68	of	of	ADP
taxlaw-11798	27	69	daf	daf	NOUN
taxlaw-11798	27	70	accounts	account	VERB
taxlaw-11798	27	71	more	more	ADV
taxlaw-11798	27	72	than	than	ADP
taxlaw-11798	27	73	doubling	double	VERB
taxlaw-11798	27	74	in	in	ADP
taxlaw-11798	27	75	just	just	ADV
taxlaw-11798	27	76	two	two	NUM
taxlaw-11798	27	77	years.6	years.6	NOUN
taxlaw-11798	27	78	the	the	DET
taxlaw-11798	27	79	data	datum	NOUN
taxlaw-11798	27	80	suggest	suggest	VERB
taxlaw-11798	27	81	,	,	PUNCT
taxlaw-11798	27	82	but	but	CCONJ
taxlaw-11798	27	83	do	do	AUX
taxlaw-11798	27	84	not	not	PART
taxlaw-11798	27	85	prove	prove	VERB
taxlaw-11798	27	86	,	,	PUNCT
taxlaw-11798	27	87	that	that	SCONJ
taxlaw-11798	27	88	much	much	ADJ
taxlaw-11798	27	89	of	of	ADP
taxlaw-11798	27	90	this	this	DET
taxlaw-11798	27	91	growth	growth	NOUN
taxlaw-11798	27	92	in	in	ADP
taxlaw-11798	27	93	daf	daf	PROPN
taxlaw-11798	27	94	activity	activity	NOUN
taxlaw-11798	27	95	resulted	result	VERB
taxlaw-11798	27	96	from	from	ADP
taxlaw-11798	27	97	taxpayers	taxpayer	NOUN
taxlaw-11798	27	98	seeking	seek	VERB
taxlaw-11798	27	99	to	to	ADP
taxlaw-11798	27	100	“	"	PUNCT
taxlaw-11798	27	101	bunch	bunch	NOUN
taxlaw-11798	27	102	”	"	PUNCT
taxlaw-11798	27	103	several	several	ADJ
taxlaw-11798	27	104	years	year	NOUN
taxlaw-11798	27	105	of	of	ADP
taxlaw-11798	27	106	philanthropy	philanthropy	NOUN
taxlaw-11798	27	107	into	into	ADP
taxlaw-11798	27	108	a	a	DET
taxlaw-11798	27	109	single	single	ADJ
taxlaw-11798	27	110	year	year	NOUN
taxlaw-11798	27	111	in	in	ADP
taxlaw-11798	27	112	order	order	NOUN
taxlaw-11798	27	113	to	to	PART
taxlaw-11798	27	114	increase	increase	VERB
taxlaw-11798	27	115	their	their	PRON
taxlaw-11798	27	116	total	total	ADJ
taxlaw-11798	27	117	deductions	deduction	NOUN
taxlaw-11798	27	118	over	over	ADP
taxlaw-11798	27	119	time	time	NOUN
taxlaw-11798	27	120	given	give	VERB
taxlaw-11798	27	121	the	the	DET
taxlaw-11798	27	122	tcja	tcja	NOUN
taxlaw-11798	27	123	’s	’s	PART
taxlaw-11798	27	124	massive	massive	ADJ
taxlaw-11798	27	125	increase	increase	NOUN
taxlaw-11798	27	126	in	in	ADP
taxlaw-11798	27	127	the	the	DET
taxlaw-11798	27	128	standard	standard	ADJ
taxlaw-11798	27	129	deduction	deduction	NOUN
taxlaw-11798	27	130	and	and	CCONJ
taxlaw-11798	27	131	adoption	adoption	NOUN
taxlaw-11798	27	132	of	of	ADP
taxlaw-11798	27	133	a	a	DET
taxlaw-11798	27	134	$	$	SYM
taxlaw-11798	27	135	10,000	10,000	NUM
taxlaw-11798	27	136	cap	cap	NOUN
taxlaw-11798	27	137	on	on	ADP
taxlaw-11798	27	138	deductions	deduction	NOUN
taxlaw-11798	27	139	for	for	ADP
taxlaw-11798	27	140	state	state	NOUN
taxlaw-11798	27	141	and	and	CCONJ
taxlaw-11798	27	142	local	local	ADJ
taxlaw-11798	27	143	taxes	taxis	NOUN
taxlaw-11798	27	144	.	.	PUNCT
taxlaw-11798	28	1	while	while	SCONJ
taxlaw-11798	28	2	dafs	dafs	NOUN
taxlaw-11798	28	3	are	be	AUX
taxlaw-11798	28	4	not	not	PART
taxlaw-11798	28	5	essential	essential	ADJ
taxlaw-11798	28	6	for	for	ADP
taxlaw-11798	28	7	deduction	deduction	NOUN
taxlaw-11798	28	8	bunching	bunching	NOUN
taxlaw-11798	28	9	,	,	PUNCT
taxlaw-11798	28	10	as	as	SCONJ
taxlaw-11798	28	11	discussed	discuss	VERB
taxlaw-11798	28	12	below	below	ADV
taxlaw-11798	28	13	,	,	PUNCT
taxlaw-11798	28	14	they	they	PRON
taxlaw-11798	28	15	facilitate	facilitate	VERB
taxlaw-11798	28	16	bunching.7	bunching.7	NOUN
taxlaw-11798	28	17	assuming	assume	VERB
taxlaw-11798	28	18	that	that	SCONJ
taxlaw-11798	28	19	deduction	deduction	NOUN
taxlaw-11798	28	20	bunching	bunching	NOUN
taxlaw-11798	28	21	is	be	AUX
taxlaw-11798	28	22	driving	drive	VERB
taxlaw-11798	28	23	much	much	ADJ
taxlaw-11798	28	24	of	of	ADP
taxlaw-11798	28	25	the	the	DET
taxlaw-11798	28	26	recent	recent	ADJ
taxlaw-11798	28	27	growth	growth	NOUN
taxlaw-11798	28	28	in	in	ADP
taxlaw-11798	28	29	dafs	dafs	NOUN
taxlaw-11798	28	30	,	,	PUNCT
taxlaw-11798	28	31	this	this	DET
taxlaw-11798	28	32	article	article	NOUN
taxlaw-11798	28	33	asks	ask	VERB
taxlaw-11798	28	34	how	how	SCONJ
taxlaw-11798	28	35	,	,	PUNCT
taxlaw-11798	28	36	as	as	ADP
taxlaw-11798	28	37	a	a	DET
taxlaw-11798	28	38	tax	tax	NOUN
taxlaw-11798	28	39	policy	policy	NOUN
taxlaw-11798	28	40	matter	matter	NOUN
taxlaw-11798	28	41	,	,	PUNCT
taxlaw-11798	28	42	we	we	PRON
taxlaw-11798	28	43	should	should	AUX
taxlaw-11798	28	44	feel	feel	VERB
taxlaw-11798	28	45	about	about	ADP
taxlaw-11798	28	46	dafs	dafs	NOUN
taxlaw-11798	28	47	and	and	CCONJ
taxlaw-11798	28	48	about	about	ADP
taxlaw-11798	28	49	various	various	ADJ
taxlaw-11798	28	50	proposals	proposal	NOUN
taxlaw-11798	28	51	to	to	PART
taxlaw-11798	28	52	increase	increase	VERB
taxlaw-11798	28	53	daf	daf	ADJ
taxlaw-11798	28	54	regulation	regulation	NOUN
taxlaw-11798	28	55	.	.	PUNCT
taxlaw-11798	29	1	the	the	DET
taxlaw-11798	29	2	article	article	NOUN
taxlaw-11798	29	3	makes	make	VERB
taxlaw-11798	29	4	several	several	ADJ
taxlaw-11798	29	5	observations	observation	NOUN
taxlaw-11798	29	6	.	.	PUNCT
taxlaw-11798	30	1	first	first	ADV
taxlaw-11798	30	2	,	,	PUNCT
taxlaw-11798	30	3	indefinite	indefinite	ADJ
taxlaw-11798	30	4	warehousing	warehousing	NOUN
taxlaw-11798	30	5	of	of	ADP
taxlaw-11798	30	6	assets	asset	NOUN
taxlaw-11798	30	7	in	in	ADP
taxlaw-11798	30	8	daf	daf	PROPN
taxlaw-11798	30	9	accounts	account	NOUN
taxlaw-11798	30	10	may	may	AUX
taxlaw-11798	30	11	be	be	AUX
taxlaw-11798	30	12	less	less	ADJ
taxlaw-11798	30	13	of	of	ADP
taxlaw-11798	30	14	a	a	DET
taxlaw-11798	30	15	problem	problem	NOUN
taxlaw-11798	30	16	to	to	ADP
taxlaw-11798	30	17	the	the	DET
taxlaw-11798	30	18	extent	extent	NOUN
taxlaw-11798	30	19	that	that	SCONJ
taxlaw-11798	30	20	the	the	DET
taxlaw-11798	30	21	creation	creation	NOUN
taxlaw-11798	30	22	of	of	ADP
taxlaw-11798	30	23	these	these	DET
taxlaw-11798	30	24	accounts	account	NOUN
taxlaw-11798	30	25	is	be	AUX
taxlaw-11798	30	26	motivated	motivate	VERB
taxlaw-11798	30	27	by	by	ADP
taxlaw-11798	30	28	bunching	bunch	VERB
taxlaw-11798	30	29	charitable	charitable	ADJ
taxlaw-11798	30	30	contributions	contribution	NOUN
taxlaw-11798	30	31	to	to	PART
taxlaw-11798	30	32	take	take	VERB
taxlaw-11798	30	33	advantage	advantage	NOUN
taxlaw-11798	30	34	of	of	ADP
taxlaw-11798	30	35	the	the	DET
taxlaw-11798	30	36	tcja	tcja	PROPN
taxlaw-11798	30	37	enhanced	enhance	VERB
taxlaw-11798	30	38	standard	standard	ADJ
taxlaw-11798	30	39	deduction	deduction	NOUN
taxlaw-11798	30	40	.	.	PUNCT
taxlaw-11798	31	1	these	these	PRON
taxlaw-11798	31	2	are	be	AUX
taxlaw-11798	31	3	not	not	PART
taxlaw-11798	31	4	cases	case	NOUN
taxlaw-11798	31	5	,	,	PUNCT
taxlaw-11798	31	6	for	for	ADP
taxlaw-11798	31	7	example	example	NOUN
taxlaw-11798	31	8	,	,	PUNCT
taxlaw-11798	31	9	in	in	ADP
taxlaw-11798	31	10	which	which	PRON
taxlaw-11798	31	11	taxpayers	taxpayer	NOUN
taxlaw-11798	31	12	seek	seek	VERB
taxlaw-11798	31	13	to	to	PART
taxlaw-11798	31	14	accumulate	accumulate	VERB
taxlaw-11798	31	15	enough	enough	ADJ
taxlaw-11798	31	16	assets	asset	NOUN
taxlaw-11798	31	17	in	in	ADP
taxlaw-11798	31	18	their	their	PRON
taxlaw-11798	31	19	daf	daf	NOUN
taxlaw-11798	31	20	accounts	account	NOUN
taxlaw-11798	31	21	to	to	PART
taxlaw-11798	31	22	make	make	VERB
taxlaw-11798	31	23	transformative	transformative	ADJ
taxlaw-11798	31	24	gifts	gift	NOUN
taxlaw-11798	31	25	.	.	PUNCT
taxlaw-11798	32	1	of	of	ADP
taxlaw-11798	32	2	course	course	NOUN
taxlaw-11798	32	3	,	,	PUNCT
taxlaw-11798	32	4	having	having	AUX
taxlaw-11798	32	5	received	receive	VERB
taxlaw-11798	32	6	their	their	PRON
taxlaw-11798	32	7	tax	tax	NOUN
taxlaw-11798	32	8	deduction	deduction	NOUN
taxlaw-11798	32	9	for	for	ADP
taxlaw-11798	32	10	their	their	PRON
taxlaw-11798	32	11	bunched	bunched	ADJ
taxlaw-11798	32	12	contribution	contribution	NOUN
taxlaw-11798	32	13	,	,	PUNCT
taxlaw-11798	32	14	bunchers	buncher	NOUN
taxlaw-11798	32	15	,	,	PUNCT
taxlaw-11798	32	16	like	like	ADP
taxlaw-11798	32	17	other	other	ADJ
taxlaw-11798	32	18	daf	daf	PROPN
taxlaw-11798	32	19	account	account	NOUN
taxlaw-11798	32	20	holders	holder	NOUN
taxlaw-11798	32	21	,	,	PUNCT
taxlaw-11798	32	22	might	might	AUX
taxlaw-11798	32	23	inadvertently	inadvertently	ADV
taxlaw-11798	32	24	fail	fail	VERB
taxlaw-11798	32	25	to	to	PART
taxlaw-11798	32	26	distribute	distribute	VERB
taxlaw-11798	32	27	assets	asset	NOUN
taxlaw-11798	32	28	out	out	ADP
taxlaw-11798	32	29	of	of	ADP
taxlaw-11798	32	30	the	the	DET
taxlaw-11798	32	31	account	account	NOUN
taxlaw-11798	32	32	for	for	ADP
taxlaw-11798	32	33	some	some	DET
taxlaw-11798	32	34	time.8	time.8	NOUN
taxlaw-11798	32	35	the	the	DET
taxlaw-11798	32	36	presence	presence	NOUN
taxlaw-11798	32	37	of	of	ADP
taxlaw-11798	32	38	bunchers	buncher	NOUN
taxlaw-11798	32	39	should	should	AUX
taxlaw-11798	32	40	also	also	ADV
taxlaw-11798	32	41	affect	affect	VERB
taxlaw-11798	32	42	how	how	SCONJ
taxlaw-11798	32	43	we	we	PRON
taxlaw-11798	32	44	conceptualize	conceptualize	VERB
taxlaw-11798	32	45	daf	daf	PROPN
taxlaw-11798	32	46	account	account	NOUN
taxlaw-11798	32	47	balances	balance	NOUN
taxlaw-11798	32	48	.	.	PUNCT
taxlaw-11798	33	1	daf	daf	PROPN
taxlaw-11798	33	2	critics	critic	NOUN
taxlaw-11798	33	3	generally	generally	ADV
taxlaw-11798	33	4	assume	assume	VERB
taxlaw-11798	33	5	that	that	SCONJ
taxlaw-11798	33	6	assets	asset	NOUN
taxlaw-11798	33	7	going	go	VERB
taxlaw-11798	33	8	into	into	ADP
taxlaw-11798	33	9	dafs	dafs	NOUN
taxlaw-11798	33	10	and	and	CCONJ
taxlaw-11798	33	11	remaining	remain	VERB
taxlaw-11798	33	12	in	in	ADP
taxlaw-11798	33	13	dafs	dafs	NOUN
taxlaw-11798	33	14	would	would	AUX
taxlaw-11798	33	15	go	go	VERB
taxlaw-11798	33	16	directly	directly	ADV
taxlaw-11798	33	17	to	to	ADP
taxlaw-11798	33	18	end	end	VERB
taxlaw-11798	33	19	-	-	PUNCT
taxlaw-11798	33	20	use	use	NOUN
taxlaw-11798	33	21	charities	charity	NOUN
taxlaw-11798	33	22	in	in	ADP
taxlaw-11798	33	23	the	the	DET
taxlaw-11798	33	24	absence	absence	NOUN
taxlaw-11798	33	25	of	of	ADP
taxlaw-11798	33	26	dafs.9	dafs.9	PROPN
taxlaw-11798	33	27	under	under	ADP
taxlaw-11798	33	28	that	that	DET
taxlaw-11798	33	29	assumption	assumption	NOUN
taxlaw-11798	33	30	,	,	PUNCT
taxlaw-11798	33	31	any	any	DET
taxlaw-11798	33	32	lag	lag	NOUN
taxlaw-11798	33	33	between	between	ADP
taxlaw-11798	33	34	a	a	DET
taxlaw-11798	33	35	taxpayer	taxpayer	NOUN
taxlaw-11798	33	36	’s	’s	PART
taxlaw-11798	33	37	contribution	contribution	NOUN
taxlaw-11798	33	38	to	to	ADP
taxlaw-11798	33	39	a	a	DET
taxlaw-11798	33	40	daf	daf	NOUN
taxlaw-11798	33	41	and	and	CCONJ
taxlaw-11798	33	42	grant	grant	NOUN
taxlaw-11798	33	43	from	from	ADP
taxlaw-11798	33	44	the	the	DET
taxlaw-11798	33	45	daf	daf	NOUN
taxlaw-11798	33	46	to	to	ADP
taxlaw-11798	33	47	an	an	DET
taxlaw-11798	33	48	end	end	NOUN
taxlaw-11798	33	49	user	user	NOUN
taxlaw-11798	33	50	is	be	AUX
taxlaw-11798	33	51	a	a	DET
taxlaw-11798	33	52	loss	loss	NOUN
taxlaw-11798	33	53	to	to	ADP
taxlaw-11798	33	54	the	the	DET
taxlaw-11798	33	55	real	real	ADJ
taxlaw-11798	33	56	charitable	charitable	ADJ
taxlaw-11798	33	57	sector	sector	NOUN
taxlaw-11798	33	58	.	.	PUNCT
taxlaw-11798	34	1	to	to	PART
taxlaw-11798	34	2	be	be	AUX
taxlaw-11798	34	3	sure	sure	ADJ
taxlaw-11798	34	4	,	,	PUNCT
taxlaw-11798	34	5	not	not	PART
taxlaw-11798	34	6	all	all	DET
taxlaw-11798	34	7	commentators	commentator	NOUN
taxlaw-11798	34	8	view	view	VERB
taxlaw-11798	34	9	this	this	DET
taxlaw-11798	34	10	lag	lag	NOUN
taxlaw-11798	34	11	as	as	ADP
taxlaw-11798	34	12	a	a	DET
taxlaw-11798	34	13	negative	negative	NOUN
taxlaw-11798	34	14	.	.	PUNCT
taxlaw-11798	35	1	after	after	ADV
taxlaw-11798	35	2	all	all	ADV
taxlaw-11798	35	3	,	,	PUNCT
taxlaw-11798	35	4	funds	fund	NOUN
taxlaw-11798	35	5	held	hold	VERB
taxlaw-11798	35	6	by	by	ADP
taxlaw-11798	35	7	dafs	dafs	NOUN
taxlaw-11798	35	8	are	be	AUX
taxlaw-11798	35	9	invested	invest	VERB
taxlaw-11798	35	10	and	and	CCONJ
taxlaw-11798	35	11	earn	earn	VERB
taxlaw-11798	35	12	returns	return	NOUN
taxlaw-11798	35	13	,	,	PUNCT
taxlaw-11798	35	14	and	and	CCONJ
taxlaw-11798	35	15	future	future	ADJ
taxlaw-11798	35	16	generations	generation	NOUN
taxlaw-11798	35	17	may	may	AUX
taxlaw-11798	35	18	be	be	AUX
taxlaw-11798	35	19	as	as	ADP
taxlaw-11798	35	20	deserving	deserving	ADJ
taxlaw-11798	35	21	of	of	ADP
taxlaw-11798	35	22	charitable	charitable	ADJ
taxlaw-11798	35	23	support	support	NOUN
taxlaw-11798	35	24	as	as	ADP
taxlaw-11798	35	25	the	the	DET
taxlaw-11798	35	26	current	current	ADJ
taxlaw-11798	35	27	generation.10	generation.10	NOUN
taxlaw-11798	35	28	but	but	CCONJ
taxlaw-11798	35	29	many	many	ADJ
taxlaw-11798	35	30	commentators	commentator	NOUN
taxlaw-11798	35	31	do	do	AUX
taxlaw-11798	35	32	view	view	VERB
taxlaw-11798	35	33	the	the	DET
taxlaw-11798	35	34	lag	lag	NOUN
taxlaw-11798	35	35	as	as	ADP
taxlaw-11798	35	36	a	a	DET
taxlaw-11798	35	37	loss	loss	NOUN
taxlaw-11798	35	38	.	.	PUNCT
taxlaw-11798	36	1	this	this	DET
taxlaw-11798	36	2	article	article	NOUN
taxlaw-11798	36	3	argues	argue	VERB
taxlaw-11798	36	4	,	,	PUNCT
taxlaw-11798	36	5	however	however	ADV
taxlaw-11798	36	6	,	,	PUNCT
taxlaw-11798	36	7	that	that	SCONJ
taxlaw-11798	36	8	for	for	ADP
taxlaw-11798	36	9	bunchers	buncher	NOUN
taxlaw-11798	36	10	this	this	DET
taxlaw-11798	36	11	view	view	NOUN
taxlaw-11798	36	12	of	of	ADP
taxlaw-11798	36	13	end	end	NOUN
taxlaw-11798	36	14	-	-	PUNCT
taxlaw-11798	36	15	use	use	NOUN
taxlaw-11798	36	16	charities	charity	NOUN
taxlaw-11798	36	17	missing	miss	VERB
taxlaw-11798	36	18	out	out	ADP
taxlaw-11798	36	19	on	on	ADP
taxlaw-11798	36	20	assets	asset	NOUN
taxlaw-11798	36	21	stockpiled	stockpile	VERB
taxlaw-11798	36	22	in	in	ADP
taxlaw-11798	36	23	dafs	dafs	NOUN
taxlaw-11798	36	24	may	may	AUX
taxlaw-11798	36	25	be	be	AUX
taxlaw-11798	36	26	inapposite	inapposite	ADJ
taxlaw-11798	36	27	.	.	PUNCT
taxlaw-11798	37	1	absent	absent	ADJ
taxlaw-11798	37	2	dafs	dafs	NOUN
taxlaw-11798	37	3	,	,	PUNCT
taxlaw-11798	37	4	bunchers	buncher	NOUN
taxlaw-11798	37	5	might	might	AUX
taxlaw-11798	37	6	decide	decide	VERB
taxlaw-11798	37	7	to	to	PART
taxlaw-11798	37	8	accumulate	accumulate	VERB
taxlaw-11798	37	9	assets	asset	NOUN
taxlaw-11798	37	10	in	in	ADP
taxlaw-11798	37	11	taxable	taxable	ADJ
taxlaw-11798	37	12	accounts	account	NOUN
taxlaw-11798	37	13	for	for	ADP
taxlaw-11798	37	14	a	a	DET
taxlaw-11798	37	15	number	number	NOUN
taxlaw-11798	37	16	of	of	ADP
taxlaw-11798	37	17	years	year	NOUN
taxlaw-11798	37	18	before	before	ADP
taxlaw-11798	37	19	making	make	VERB
taxlaw-11798	37	20	bunched	bunch	VERB
taxlaw-11798	37	21	donations	donation	NOUN
taxlaw-11798	37	22	in	in	ADP
taxlaw-11798	37	23	a	a	DET
taxlaw-11798	37	24	single	single	ADJ
taxlaw-11798	37	25	year	year	NOUN
taxlaw-11798	37	26	to	to	ADP
taxlaw-11798	37	27	one	one	NUM
taxlaw-11798	37	28	or	or	CCONJ
taxlaw-11798	37	29	more	more	ADJ
taxlaw-11798	37	30	charities	charity	NOUN
taxlaw-11798	37	31	.	.	PUNCT
taxlaw-11798	38	1	to	to	ADP
taxlaw-11798	38	2	the	the	DET
taxlaw-11798	38	3	extent	extent	NOUN
taxlaw-11798	38	4	that	that	SCONJ
taxlaw-11798	38	5	this	this	PRON
taxlaw-11798	38	6	is	be	AUX
taxlaw-11798	38	7	an	an	DET
taxlaw-11798	38	8	accurate	accurate	ADJ
taxlaw-11798	38	9	picture	picture	NOUN
taxlaw-11798	38	10	,	,	PUNCT
taxlaw-11798	38	11	daf	daf	NOUN
taxlaw-11798	38	12	account	account	NOUN
taxlaw-11798	38	13	balances	balance	NOUN
taxlaw-11798	38	14	do	do	AUX
taxlaw-11798	38	15	not	not	PART
taxlaw-11798	38	16	represent	represent	VERB
taxlaw-11798	38	17	an	an	DET
taxlaw-11798	38	18	opportunity	opportunity	NOUN
taxlaw-11798	38	19	cost	cost	NOUN
taxlaw-11798	38	20	for	for	ADP
taxlaw-11798	38	21	end	end	NOUN
taxlaw-11798	38	22	-	-	PUNCT
taxlaw-11798	38	23	use	use	NOUN
taxlaw-11798	38	24	charities	charity	NOUN
taxlaw-11798	38	25	.	.	PUNCT
taxlaw-11798	39	1	4	4	NUM
taxlaw-11798	39	2	infra	infra	NOUN
taxlaw-11798	39	3	note	note	VERB
taxlaw-11798	39	4	17	17	NUM
taxlaw-11798	39	5	.	.	SYM
taxlaw-11798	39	6	5	5	NUM
taxlaw-11798	39	7	infra	infra	NOUN
taxlaw-11798	39	8	note	note	VERB
taxlaw-11798	39	9	14	14	NUM
taxlaw-11798	39	10	.	.	NOUN
taxlaw-11798	39	11	6	6	NUM
taxlaw-11798	39	12	nat’l	nat’l	NOUN
taxlaw-11798	39	13	philanthropic	philanthropic	NOUN
taxlaw-11798	39	14	tr	tr	VERB
taxlaw-11798	39	15	.	.	PROPN
taxlaw-11798	39	16	,	,	PUNCT
taxlaw-11798	39	17	2021	2021	NUM
taxlaw-11798	39	18	donor	donor	NOUN
taxlaw-11798	39	19	-	-	PUNCT
taxlaw-11798	39	20	advised	advise	VERB
taxlaw-11798	39	21	fund	fund	NOUN
taxlaw-11798	39	22	report	report	NOUN
taxlaw-11798	39	23	16	16	NUM
taxlaw-11798	39	24	(	(	PUNCT
taxlaw-11798	39	25	2021	2021	NUM
taxlaw-11798	39	26	)	)	PUNCT
taxlaw-11798	39	27	.	.	PUNCT
taxlaw-11798	40	1	contributions	contribution	NOUN
taxlaw-11798	40	2	to	to	PART
taxlaw-11798	40	3	dafs	dafs	VERB
taxlaw-11798	40	4	accounted	account	VERB
taxlaw-11798	40	5	for	for	ADP
taxlaw-11798	40	6	10	10	NUM
taxlaw-11798	40	7	%	%	NOUN
taxlaw-11798	40	8	of	of	ADP
taxlaw-11798	40	9	total	total	ADJ
taxlaw-11798	40	10	u.s	u.s	PROPN
taxlaw-11798	40	11	.	.	PROPN
taxlaw-11798	40	12	charitable	charitable	ADJ
taxlaw-11798	40	13	giving	giving	NOUN
taxlaw-11798	40	14	in	in	ADP
taxlaw-11798	40	15	2020	2020	NUM
taxlaw-11798	40	16	.	.	PUNCT
taxlaw-11798	41	1	nat’l	nat’l	NOUN
taxlaw-11798	41	2	philanthropic	philanthropic	NOUN
taxlaw-11798	41	3	tr	tr	VERB
taxlaw-11798	41	4	.	.	PROPN
taxlaw-11798	41	5	,	,	PUNCT
taxlaw-11798	41	6	2021	2021	NUM
taxlaw-11798	41	7	donor	donor	NOUN
taxlaw-11798	41	8	-	-	PUNCT
taxlaw-11798	41	9	advised	advise	VERB
taxlaw-11798	41	10	fund	fund	NOUN
taxlaw-11798	41	11	report	report	NOUN
taxlaw-11798	41	12	,	,	PUNCT
taxlaw-11798	41	13	at	at	ADP
taxlaw-11798	41	14	10	10	NUM
taxlaw-11798	41	15	(	(	PUNCT
taxlaw-11798	41	16	2021	2021	NUM
taxlaw-11798	41	17	)	)	PUNCT
taxlaw-11798	41	18	.	.	PUNCT
taxlaw-11798	42	1	7	7	NUM
taxlaw-11798	42	2	infra	infra	NOUN
taxlaw-11798	42	3	note	note	VERB
taxlaw-11798	42	4	65	65	NUM
taxlaw-11798	42	5	.	.	NOUN
taxlaw-11798	42	6	8	8	NUM
taxlaw-11798	42	7	infra	infra	NOUN
taxlaw-11798	42	8	note	note	VERB
taxlaw-11798	42	9	17	17	NUM
taxlaw-11798	42	10	.	.	NOUN
taxlaw-11798	42	11	9	9	NUM
taxlaw-11798	42	12	infra	infra	NOUN
taxlaw-11798	42	13	note	note	VERB
taxlaw-11798	42	14	79	79	NUM
taxlaw-11798	42	15	.	.	PUNCT
taxlaw-11798	43	1	10	10	NUM
taxlaw-11798	43	2	infra	infra	NOUN
taxlaw-11798	43	3	note	note	VERB
taxlaw-11798	43	4	83	83	NUM
taxlaw-11798	43	5	.	.	SYM
taxlaw-11798	43	6	4	4	NUM
taxlaw-11798	43	7	columbia	columbia	PROPN
taxlaw-11798	43	8	journal	journal	PROPN
taxlaw-11798	43	9	of	of	ADP
taxlaw-11798	43	10	tax	tax	NOUN
taxlaw-11798	43	11	law	law	NOUN
taxlaw-11798	44	1	[	[	X
taxlaw-11798	44	2	vol	vol	NOUN
taxlaw-11798	44	3	:	:	PUNCT
taxlaw-11798	44	4	14:1	14:1	NUM
taxlaw-11798	44	5	the	the	DET
taxlaw-11798	44	6	more	more	ADV
taxlaw-11798	44	7	significant	significant	ADJ
taxlaw-11798	44	8	policy	policy	NOUN
taxlaw-11798	44	9	concern	concern	NOUN
taxlaw-11798	44	10	raised	raise	VERB
taxlaw-11798	44	11	by	by	ADP
taxlaw-11798	44	12	contribution	contribution	NOUN
taxlaw-11798	44	13	bunching	bunch	VERB
taxlaw-11798	44	14	is	be	AUX
taxlaw-11798	44	15	likely	likely	ADJ
taxlaw-11798	44	16	to	to	PART
taxlaw-11798	44	17	be	be	AUX
taxlaw-11798	44	18	the	the	DET
taxlaw-11798	44	19	cost	cost	NOUN
taxlaw-11798	44	20	to	to	ADP
taxlaw-11798	44	21	the	the	DET
taxlaw-11798	44	22	public	public	ADJ
taxlaw-11798	44	23	fisc	fisc	NOUN
taxlaw-11798	44	24	.	.	PUNCT
taxlaw-11798	45	1	this	this	DET
taxlaw-11798	45	2	article	article	NOUN
taxlaw-11798	45	3	argues	argue	VERB
taxlaw-11798	45	4	that	that	SCONJ
taxlaw-11798	45	5	the	the	DET
taxlaw-11798	45	6	cost	cost	NOUN
taxlaw-11798	45	7	could	could	AUX
taxlaw-11798	45	8	approach	approach	VERB
taxlaw-11798	45	9	or	or	CCONJ
taxlaw-11798	45	10	exceed	exceed	VERB
taxlaw-11798	45	11	a	a	DET
taxlaw-11798	45	12	billion	billion	NUM
taxlaw-11798	45	13	dollars	dollar	NOUN
taxlaw-11798	45	14	a	a	DET
taxlaw-11798	45	15	year.11	year.11	NOUN
taxlaw-11798	45	16	to	to	PART
taxlaw-11798	45	17	be	be	AUX
taxlaw-11798	45	18	sure	sure	ADJ
taxlaw-11798	45	19	,	,	PUNCT
taxlaw-11798	45	20	in	in	ADP
taxlaw-11798	45	21	some	some	DET
taxlaw-11798	45	22	cases	case	NOUN
taxlaw-11798	45	23	bunching	bunch	VERB
taxlaw-11798	45	24	charitable	charitable	ADJ
taxlaw-11798	45	25	contribution	contribution	NOUN
taxlaw-11798	45	26	deductions	deduction	NOUN
taxlaw-11798	45	27	restores	restore	VERB
taxlaw-11798	45	28	a	a	DET
taxlaw-11798	45	29	marginal	marginal	ADJ
taxlaw-11798	45	30	incentive	incentive	NOUN
taxlaw-11798	45	31	for	for	ADP
taxlaw-11798	45	32	philanthropy	philanthropy	NOUN
taxlaw-11798	45	33	that	that	PRON
taxlaw-11798	45	34	was	be	AUX
taxlaw-11798	45	35	eliminated	eliminate	VERB
taxlaw-11798	45	36	by	by	ADP
taxlaw-11798	45	37	the	the	DET
taxlaw-11798	45	38	tcja	tcja	NOUN
taxlaw-11798	45	39	’s	’s	PART
taxlaw-11798	45	40	changes	change	NOUN
taxlaw-11798	45	41	.	.	PUNCT
taxlaw-11798	46	1	the	the	DET
taxlaw-11798	46	2	tcja	tcja	NOUN
taxlaw-11798	46	3	slashed	slash	VERB
taxlaw-11798	46	4	the	the	DET
taxlaw-11798	46	5	number	number	NOUN
taxlaw-11798	46	6	of	of	ADP
taxlaw-11798	46	7	itemizers	itemizer	NOUN
taxlaw-11798	46	8	from	from	ADP
taxlaw-11798	46	9	about	about	ADP
taxlaw-11798	46	10	30	30	NUM
taxlaw-11798	46	11	%	%	NOUN
taxlaw-11798	46	12	to	to	ADP
taxlaw-11798	46	13	about	about	ADV
taxlaw-11798	46	14	11	11	NUM
taxlaw-11798	46	15	%	%	NOUN
taxlaw-11798	46	16	of	of	ADP
taxlaw-11798	46	17	u.s	u.s	PROPN
taxlaw-11798	46	18	.	.	PROPN
taxlaw-11798	46	19	taxpayers	taxpayer	NOUN
taxlaw-11798	46	20	and	and	CCONJ
taxlaw-11798	46	21	the	the	DET
taxlaw-11798	46	22	number	number	NOUN
taxlaw-11798	46	23	taking	take	VERB
taxlaw-11798	46	24	the	the	DET
taxlaw-11798	46	25	itemized	itemize	VERB
taxlaw-11798	46	26	deduction	deduction	NOUN
taxlaw-11798	46	27	for	for	ADP
taxlaw-11798	46	28	charitable	charitable	ADJ
taxlaw-11798	46	29	contributions	contribution	NOUN
taxlaw-11798	46	30	from	from	ADP
taxlaw-11798	46	31	about	about	ADV
taxlaw-11798	46	32	25	25	NUM
taxlaw-11798	46	33	%	%	NOUN
taxlaw-11798	46	34	to	to	ADP
taxlaw-11798	46	35	about	about	ADP
taxlaw-11798	46	36	9	9	NUM
taxlaw-11798	46	37	%	%	NOUN
taxlaw-11798	46	38	of	of	ADP
taxlaw-11798	46	39	u.s	u.s	PROPN
taxlaw-11798	46	40	.	.	PROPN
taxlaw-11798	46	41	taxpayers.12	taxpayers.12	PROPN
taxlaw-11798	46	42	some	some	PRON
taxlaw-11798	46	43	of	of	ADP
taxlaw-11798	46	44	the	the	DET
taxlaw-11798	46	45	taxpayers	taxpayer	NOUN
taxlaw-11798	46	46	who	who	PRON
taxlaw-11798	46	47	lost	lose	VERB
taxlaw-11798	46	48	the	the	DET
taxlaw-11798	46	49	deduction	deduction	NOUN
taxlaw-11798	46	50	and	and	CCONJ
taxlaw-11798	46	51	incentive	incentive	NOUN
taxlaw-11798	46	52	for	for	ADP
taxlaw-11798	46	53	philanthropy	philanthropy	NOUN
taxlaw-11798	46	54	have	have	AUX
taxlaw-11798	46	55	restored	restore	VERB
taxlaw-11798	46	56	it	it	PRON
taxlaw-11798	46	57	through	through	ADP
taxlaw-11798	46	58	bunching	bunch	VERB
taxlaw-11798	46	59	.	.	PUNCT
taxlaw-11798	47	1	for	for	ADP
taxlaw-11798	47	2	those	those	PRON
taxlaw-11798	47	3	who	who	PRON
taxlaw-11798	47	4	find	find	VERB
taxlaw-11798	47	5	value	value	NOUN
taxlaw-11798	47	6	in	in	ADP
taxlaw-11798	47	7	broadly	broadly	ADV
taxlaw-11798	47	8	available	available	ADJ
taxlaw-11798	47	9	subsidies	subsidy	NOUN
taxlaw-11798	47	10	for	for	ADP
taxlaw-11798	47	11	charitable	charitable	ADJ
taxlaw-11798	47	12	giving	giving	NOUN
taxlaw-11798	47	13	,	,	PUNCT
taxlaw-11798	47	14	dafs	dafs	NOUN
taxlaw-11798	47	15	make	make	VERB
taxlaw-11798	47	16	a	a	DET
taxlaw-11798	47	17	very	very	ADV
taxlaw-11798	47	18	small	small	ADJ
taxlaw-11798	47	19	dent	dent	NOUN
taxlaw-11798	47	20	in	in	ADP
taxlaw-11798	47	21	the	the	DET
taxlaw-11798	47	22	loss	loss	NOUN
taxlaw-11798	47	23	engineered	engineer	VERB
taxlaw-11798	47	24	by	by	ADP
taxlaw-11798	47	25	the	the	DET
taxlaw-11798	47	26	tcja	tcja	NOUN
taxlaw-11798	47	27	.	.	PUNCT
taxlaw-11798	48	1	in	in	ADP
taxlaw-11798	48	2	a	a	DET
taxlaw-11798	48	3	likely	likely	ADJ
taxlaw-11798	48	4	majority	majority	NOUN
taxlaw-11798	48	5	of	of	ADP
taxlaw-11798	48	6	cases	case	NOUN
taxlaw-11798	48	7	,	,	PUNCT
taxlaw-11798	48	8	however	however	ADV
taxlaw-11798	48	9	,	,	PUNCT
taxlaw-11798	48	10	taxpayers	taxpayer	NOUN
taxlaw-11798	48	11	who	who	PRON
taxlaw-11798	48	12	would	would	AUX
taxlaw-11798	48	13	itemize	itemize	VERB
taxlaw-11798	48	14	posttcja	posttcja	NOUN
taxlaw-11798	48	15	with	with	ADP
taxlaw-11798	48	16	or	or	CCONJ
taxlaw-11798	48	17	without	without	ADP
taxlaw-11798	48	18	contribution	contribution	NOUN
taxlaw-11798	48	19	bunching	bunching	NOUN
taxlaw-11798	48	20	,	,	PUNCT
taxlaw-11798	48	21	and	and	CCONJ
taxlaw-11798	48	22	who	who	PRON
taxlaw-11798	48	23	already	already	ADV
taxlaw-11798	48	24	experience	experience	VERB
taxlaw-11798	48	25	an	an	DET
taxlaw-11798	48	26	incentive	incentive	NOUN
taxlaw-11798	48	27	for	for	ADP
taxlaw-11798	48	28	marginal	marginal	ADJ
taxlaw-11798	48	29	charitable	charitable	ADJ
taxlaw-11798	48	30	giving	giving	NOUN
taxlaw-11798	48	31	,	,	PUNCT
taxlaw-11798	48	32	bunch	bunch	NOUN
taxlaw-11798	48	33	philanthropy	philanthropy	NOUN
taxlaw-11798	48	34	solely	solely	ADV
taxlaw-11798	48	35	in	in	ADP
taxlaw-11798	48	36	order	order	NOUN
taxlaw-11798	48	37	to	to	PART
taxlaw-11798	48	38	reduce	reduce	VERB
taxlaw-11798	48	39	their	their	PRON
taxlaw-11798	48	40	overall	overall	ADJ
taxlaw-11798	48	41	tax	tax	NOUN
taxlaw-11798	48	42	bill	bill	NOUN
taxlaw-11798	48	43	in	in	ADP
taxlaw-11798	48	44	light	light	NOUN
taxlaw-11798	48	45	of	of	ADP
taxlaw-11798	48	46	the	the	DET
taxlaw-11798	48	47	increased	increase	VERB
taxlaw-11798	48	48	standard	standard	ADJ
taxlaw-11798	48	49	deduction	deduction	NOUN
taxlaw-11798	48	50	.	.	PUNCT
taxlaw-11798	49	1	in	in	ADP
taxlaw-11798	49	2	short	short	ADJ
taxlaw-11798	49	3	,	,	PUNCT
taxlaw-11798	49	4	bunching	bunch	VERB
taxlaw-11798	49	5	is	be	AUX
taxlaw-11798	49	6	costly	costly	ADJ
taxlaw-11798	49	7	for	for	ADP
taxlaw-11798	49	8	the	the	DET
taxlaw-11798	49	9	public	public	ADJ
taxlaw-11798	49	10	fisc	fisc	NOUN
taxlaw-11798	49	11	and	and	CCONJ
taxlaw-11798	49	12	only	only	ADV
taxlaw-11798	49	13	creates	create	VERB
taxlaw-11798	49	14	useful	useful	ADJ
taxlaw-11798	49	15	incentives	incentive	NOUN
taxlaw-11798	49	16	in	in	ADP
taxlaw-11798	49	17	what	what	PRON
taxlaw-11798	49	18	is	be	AUX
taxlaw-11798	49	19	likely	likely	ADJ
taxlaw-11798	49	20	to	to	PART
taxlaw-11798	49	21	be	be	AUX
taxlaw-11798	49	22	a	a	DET
taxlaw-11798	49	23	small	small	ADJ
taxlaw-11798	49	24	subset	subset	NOUN
taxlaw-11798	49	25	of	of	ADP
taxlaw-11798	49	26	cases.13	cases.13	PROPN
taxlaw-11798	49	27	a	a	DET
taxlaw-11798	49	28	final	final	ADJ
taxlaw-11798	49	29	policy	policy	NOUN
taxlaw-11798	49	30	issue	issue	NOUN
taxlaw-11798	49	31	is	be	AUX
taxlaw-11798	49	32	daf	daf	NOUN
taxlaw-11798	49	33	facilitation	facilitation	NOUN
taxlaw-11798	49	34	of	of	ADP
taxlaw-11798	49	35	the	the	DET
taxlaw-11798	49	36	donation	donation	NOUN
taxlaw-11798	49	37	of	of	ADP
taxlaw-11798	49	38	liquid	liquid	ADJ
taxlaw-11798	49	39	and	and	CCONJ
taxlaw-11798	49	40	illiquid	illiquid	ADJ
taxlaw-11798	49	41	appreciated	appreciated	ADJ
taxlaw-11798	49	42	assets	asset	NOUN
taxlaw-11798	49	43	.	.	PUNCT
taxlaw-11798	50	1	certainly	certainly	ADV
taxlaw-11798	50	2	,	,	PUNCT
taxlaw-11798	50	3	bunchers	buncher	NOUN
taxlaw-11798	50	4	,	,	PUNCT
taxlaw-11798	50	5	like	like	ADP
taxlaw-11798	50	6	other	other	ADJ
taxlaw-11798	50	7	daf	daf	PROPN
taxlaw-11798	50	8	users	user	NOUN
taxlaw-11798	50	9	,	,	PUNCT
taxlaw-11798	50	10	may	may	AUX
taxlaw-11798	50	11	contribute	contribute	VERB
taxlaw-11798	50	12	such	such	ADJ
taxlaw-11798	50	13	assets	asset	NOUN
taxlaw-11798	50	14	to	to	PART
taxlaw-11798	50	15	dafs	dafs	VERB
taxlaw-11798	50	16	,	,	PUNCT
taxlaw-11798	50	17	but	but	CCONJ
taxlaw-11798	50	18	the	the	DET
taxlaw-11798	50	19	tax	tax	NOUN
taxlaw-11798	50	20	treatment	treatment	NOUN
taxlaw-11798	50	21	of	of	ADP
taxlaw-11798	50	22	contributions	contribution	NOUN
taxlaw-11798	50	23	of	of	ADP
taxlaw-11798	50	24	appreciated	appreciated	ADJ
taxlaw-11798	50	25	assets	asset	NOUN
taxlaw-11798	50	26	is	be	AUX
taxlaw-11798	50	27	unlikely	unlikely	ADJ
taxlaw-11798	50	28	to	to	PART
taxlaw-11798	50	29	drive	drive	VERB
taxlaw-11798	50	30	daf	daf	NOUN
taxlaw-11798	50	31	formation	formation	NOUN
taxlaw-11798	50	32	by	by	ADP
taxlaw-11798	50	33	bunchers	buncher	NOUN
taxlaw-11798	50	34	.	.	PUNCT
taxlaw-11798	51	1	put	put	VERB
taxlaw-11798	51	2	another	another	DET
taxlaw-11798	51	3	way	way	NOUN
taxlaw-11798	51	4	,	,	PUNCT
taxlaw-11798	51	5	suppose	suppose	VERB
taxlaw-11798	51	6	that	that	SCONJ
taxlaw-11798	51	7	congress	congress	PROPN
taxlaw-11798	51	8	were	be	AUX
taxlaw-11798	51	9	to	to	PART
taxlaw-11798	51	10	(	(	PUNCT
taxlaw-11798	51	11	sensibly	sensibly	ADV
taxlaw-11798	51	12	,	,	PUNCT
taxlaw-11798	51	13	in	in	ADP
taxlaw-11798	51	14	my	my	PRON
taxlaw-11798	51	15	view	view	NOUN
taxlaw-11798	51	16	)	)	PUNCT
taxlaw-11798	51	17	limit	limit	VERB
taxlaw-11798	51	18	the	the	DET
taxlaw-11798	51	19	deduction	deduction	NOUN
taxlaw-11798	51	20	for	for	ADP
taxlaw-11798	51	21	appreciated	appreciated	ADJ
taxlaw-11798	51	22	asset	asset	NOUN
taxlaw-11798	51	23	contributions	contribution	NOUN
taxlaw-11798	51	24	to	to	ADP
taxlaw-11798	51	25	the	the	DET
taxlaw-11798	51	26	taxpayer	taxpayer	NOUN
taxlaw-11798	51	27	’s	’s	PART
taxlaw-11798	51	28	basis	basis	NOUN
taxlaw-11798	51	29	,	,	PUNCT
taxlaw-11798	51	30	a	a	DET
taxlaw-11798	51	31	move	move	NOUN
taxlaw-11798	51	32	that	that	PRON
taxlaw-11798	51	33	would	would	AUX
taxlaw-11798	51	34	generally	generally	ADV
taxlaw-11798	51	35	result	result	VERB
taxlaw-11798	51	36	in	in	ADP
taxlaw-11798	51	37	liquidation	liquidation	NOUN
taxlaw-11798	51	38	prior	prior	ADV
taxlaw-11798	51	39	to	to	ADP
taxlaw-11798	51	40	daf	daf	PROPN
taxlaw-11798	51	41	contribution.14	contribution.14	PROPN
taxlaw-11798	51	42	i	i	PRON
taxlaw-11798	51	43	would	would	AUX
taxlaw-11798	51	44	expect	expect	VERB
taxlaw-11798	51	45	such	such	DET
taxlaw-11798	51	46	a	a	DET
taxlaw-11798	51	47	rule	rule	NOUN
taxlaw-11798	51	48	to	to	PART
taxlaw-11798	51	49	have	have	VERB
taxlaw-11798	51	50	very	very	ADV
taxlaw-11798	51	51	little	little	ADJ
taxlaw-11798	51	52	impact	impact	NOUN
taxlaw-11798	51	53	on	on	ADP
taxlaw-11798	51	54	the	the	DET
taxlaw-11798	51	55	use	use	NOUN
taxlaw-11798	51	56	of	of	ADP
taxlaw-11798	51	57	dafs	dafs	NOUN
taxlaw-11798	51	58	by	by	ADP
taxlaw-11798	51	59	bunchers.15	bunchers.15	PROPN
taxlaw-11798	51	60	critics	critic	NOUN
taxlaw-11798	51	61	have	have	AUX
taxlaw-11798	51	62	targeted	target	VERB
taxlaw-11798	51	63	dafs	dafs	NOUN
taxlaw-11798	51	64	with	with	ADP
taxlaw-11798	51	65	several	several	ADJ
taxlaw-11798	51	66	proposed	propose	VERB
taxlaw-11798	51	67	reforms	reform	NOUN
taxlaw-11798	51	68	,	,	PUNCT
taxlaw-11798	51	69	principally	principally	ADV
taxlaw-11798	51	70	to	to	PART
taxlaw-11798	51	71	discourage	discourage	VERB
taxlaw-11798	51	72	accumulation	accumulation	NOUN
taxlaw-11798	51	73	of	of	ADP
taxlaw-11798	51	74	assets	asset	NOUN
taxlaw-11798	51	75	in	in	ADP
taxlaw-11798	51	76	dafs	dafs	NOUN
taxlaw-11798	51	77	,	,	PUNCT
taxlaw-11798	51	78	but	but	CCONJ
taxlaw-11798	51	79	perhaps	perhaps	ADV
taxlaw-11798	51	80	also	also	ADV
taxlaw-11798	51	81	to	to	PART
taxlaw-11798	51	82	discourage	discourage	VERB
taxlaw-11798	51	83	daf	daf	NOUN
taxlaw-11798	51	84	use	use	VERB
taxlaw-11798	51	85	more	more	ADV
taxlaw-11798	51	86	generally	generally	ADV
taxlaw-11798	51	87	.	.	PUNCT
taxlaw-11798	52	1	one	one	NUM
taxlaw-11798	52	2	proposed	propose	VERB
taxlaw-11798	52	3	reform	reform	NOUN
taxlaw-11798	52	4	is	be	AUX
taxlaw-11798	52	5	to	to	PART
taxlaw-11798	52	6	place	place	VERB
taxlaw-11798	52	7	a	a	DET
taxlaw-11798	52	8	cap	cap	NOUN
taxlaw-11798	52	9	on	on	ADP
taxlaw-11798	52	10	the	the	DET
taxlaw-11798	52	11	number	number	NOUN
taxlaw-11798	52	12	of	of	ADP
taxlaw-11798	52	13	years	year	NOUN
taxlaw-11798	52	14	assets	asset	NOUN
taxlaw-11798	52	15	can	can	AUX
taxlaw-11798	52	16	be	be	AUX
taxlaw-11798	52	17	held	hold	VERB
taxlaw-11798	52	18	in	in	ADP
taxlaw-11798	52	19	a	a	DET
taxlaw-11798	52	20	daf	daf	NOUN
taxlaw-11798	52	21	without	without	ADP
taxlaw-11798	52	22	disbursement	disbursement	NOUN
taxlaw-11798	52	23	before	before	SCONJ
taxlaw-11798	52	24	the	the	DET
taxlaw-11798	52	25	donor	donor	NOUN
taxlaw-11798	52	26	loses	lose	VERB
taxlaw-11798	52	27	any	any	DET
taxlaw-11798	52	28	say	say	NOUN
taxlaw-11798	52	29	as	as	ADP
taxlaw-11798	52	30	to	to	PART
taxlaw-11798	52	31	disposition	disposition	NOUN
taxlaw-11798	52	32	.	.	PUNCT
taxlaw-11798	53	1	in	in	ADP
taxlaw-11798	53	2	2021	2021	NUM
taxlaw-11798	53	3	senators	senator	NOUN
taxlaw-11798	53	4	king	king	NOUN
taxlaw-11798	53	5	and	and	CCONJ
taxlaw-11798	53	6	grassley	grassley	PROPN
taxlaw-11798	53	7	proposed	propose	VERB
taxlaw-11798	53	8	a	a	DET
taxlaw-11798	53	9	fifteen	fifteen	NUM
taxlaw-11798	53	10	-	-	PUNCT
taxlaw-11798	53	11	year	year	NOUN
taxlaw-11798	53	12	maximum.16	maximum.16	PROPN
taxlaw-11798	53	13	professor	professor	PROPN
taxlaw-11798	53	14	edward	edward	PROPN
taxlaw-11798	53	15	zelinsky	zelinsky	PROPN
taxlaw-11798	53	16	has	have	AUX
taxlaw-11798	53	17	proposed	propose	VERB
taxlaw-11798	53	18	subjecting	subject	VERB
taxlaw-11798	53	19	individual	individual	ADJ
taxlaw-11798	53	20	daf	daf	NOUN
taxlaw-11798	53	21	accounts	account	VERB
taxlaw-11798	53	22	to	to	ADP
taxlaw-11798	53	23	the	the	DET
taxlaw-11798	53	24	payout	payout	NOUN
taxlaw-11798	53	25	rules	rule	NOUN
taxlaw-11798	53	26	applicable	applicable	ADJ
taxlaw-11798	53	27	to	to	ADP
taxlaw-11798	53	28	private	private	ADJ
taxlaw-11798	53	29	foundations	foundation	NOUN
taxlaw-11798	53	30	,	,	PUNCT
taxlaw-11798	53	31	i.e.	i.e.	X
taxlaw-11798	53	32	,	,	PUNCT
taxlaw-11798	53	33	requiring	require	VERB
taxlaw-11798	53	34	dafs	dafs	NOUN
taxlaw-11798	53	35	to	to	PART
taxlaw-11798	53	36	pay	pay	VERB
taxlaw-11798	53	37	out	out	ADP
taxlaw-11798	53	38	a	a	DET
taxlaw-11798	53	39	minimum	minimum	NOUN
taxlaw-11798	53	40	of	of	ADP
taxlaw-11798	53	41	five	five	NUM
taxlaw-11798	53	42	percent	percent	NOUN
taxlaw-11798	53	43	of	of	ADP
taxlaw-11798	53	44	assets	asset	NOUN
taxlaw-11798	53	45	each	each	DET
taxlaw-11798	53	46	year.17	year.17	PROPN
taxlaw-11798	53	47	a	a	DET
taxlaw-11798	53	48	more	more	ADV
taxlaw-11798	53	49	drastic	drastic	ADJ
taxlaw-11798	53	50	11	11	NUM
taxlaw-11798	53	51	infra	infra	NOUN
taxlaw-11798	53	52	.	.	PUNCT
taxlaw-11798	54	1	12	12	NUM
taxlaw-11798	54	2	see	see	VERB
taxlaw-11798	54	3	u.s	u.s	PROPN
taxlaw-11798	54	4	.	.	PROPN
taxlaw-11798	54	5	dep’t	dep’t	PROPN
taxlaw-11798	54	6	of	of	ADP
taxlaw-11798	54	7	treasury	treasury	PROPN
taxlaw-11798	54	8	,	,	PUNCT
taxlaw-11798	54	9	i.r.s	i.r.s	PROPN
taxlaw-11798	54	10	.	.	PROPN
taxlaw-11798	54	11	,	,	PUNCT
taxlaw-11798	54	12	statistics	statistic	NOUN
taxlaw-11798	54	13	of	of	ADP
taxlaw-11798	54	14	income	income	NOUN
taxlaw-11798	54	15	–	–	PUNCT
taxlaw-11798	54	16	2018	2018	NUM
taxlaw-11798	54	17	individual	individual	ADJ
taxlaw-11798	54	18	income	income	NOUN
taxlaw-11798	54	19	tax	tax	NOUN
taxlaw-11798	54	20	returns	return	NOUN
taxlaw-11798	54	21	,	,	PUNCT
taxlaw-11798	54	22	publication	publication	NOUN
taxlaw-11798	54	23	1304	1304	NUM
taxlaw-11798	54	24	(	(	PUNCT
taxlaw-11798	54	25	rev	rev	PROPN
taxlaw-11798	54	26	.	.	PROPN
taxlaw-11798	54	27	09	09	NUM
taxlaw-11798	54	28	-	-	SYM
taxlaw-11798	54	29	2020	2020	NUM
taxlaw-11798	54	30	)	)	PUNCT
taxlaw-11798	54	31	,	,	PUNCT
taxlaw-11798	54	32	23	23	NUM
taxlaw-11798	54	33	(	(	PUNCT
taxlaw-11798	54	34	2018	2018	NUM
taxlaw-11798	54	35	)	)	PUNCT
taxlaw-11798	54	36	.	.	PUNCT
taxlaw-11798	55	1	13	13	NUM
taxlaw-11798	55	2	infra	infra	NOUN
taxlaw-11798	55	3	.	.	PUNCT
taxlaw-11798	56	1	14	14	NUM
taxlaw-11798	56	2	see	see	VERB
taxlaw-11798	56	3	daniel	daniel	PROPN
taxlaw-11798	56	4	halperin	halperin	PROPN
taxlaw-11798	56	5	,	,	PUNCT
taxlaw-11798	56	6	a	a	DET
taxlaw-11798	56	7	charitable	charitable	ADJ
taxlaw-11798	56	8	contribution	contribution	NOUN
taxlaw-11798	56	9	of	of	ADP
taxlaw-11798	56	10	appreciated	appreciated	ADJ
taxlaw-11798	56	11	property	property	NOUN
taxlaw-11798	56	12	and	and	CCONJ
taxlaw-11798	56	13	the	the	DET
taxlaw-11798	56	14	realization	realization	NOUN
taxlaw-11798	56	15	of	of	ADP
taxlaw-11798	56	16	built	build	VERB
taxlaw-11798	56	17	-	-	PUNCT
taxlaw-11798	56	18	in	in	ADP
taxlaw-11798	56	19	gains	gain	NOUN
taxlaw-11798	56	20	,	,	PUNCT
taxlaw-11798	56	21	56	56	NUM
taxlaw-11798	56	22	tax	tax	NOUN
taxlaw-11798	56	23	l.	l.	PROPN
taxlaw-11798	56	24	rev	rev	PROPN
taxlaw-11798	56	25	.	.	PROPN
taxlaw-11798	56	26	1	1	NUM
taxlaw-11798	56	27	,	,	PUNCT
taxlaw-11798	56	28	29	29	NUM
taxlaw-11798	56	29	(	(	PUNCT
taxlaw-11798	56	30	2002	2002	NUM
taxlaw-11798	56	31	)	)	PUNCT
taxlaw-11798	56	32	.	.	PUNCT
taxlaw-11798	57	1	15	15	NUM
taxlaw-11798	57	2	infra	infra	NOUN
taxlaw-11798	57	3	.	.	PUNCT
taxlaw-11798	58	1	16	16	NUM
taxlaw-11798	58	2	accelerating	accelerate	VERB
taxlaw-11798	58	3	charitable	charitable	ADJ
taxlaw-11798	58	4	efforts	effort	NOUN
taxlaw-11798	58	5	act	act	PROPN
taxlaw-11798	58	6	,	,	PUNCT
taxlaw-11798	58	7	s.	s.	PROPN
taxlaw-11798	58	8	1981	1981	NUM
taxlaw-11798	58	9	,	,	PUNCT
taxlaw-11798	58	10	117th	117th	ADJ
taxlaw-11798	58	11	cong	cong	NOUN
taxlaw-11798	58	12	.	.	PUNCT
taxlaw-11798	59	1	(	(	PUNCT
taxlaw-11798	59	2	2021	2021	NUM
taxlaw-11798	59	3	)	)	PUNCT
taxlaw-11798	59	4	.	.	PUNCT
taxlaw-11798	60	1	(	(	PUNCT
taxlaw-11798	60	2	introduced	introduce	VERB
taxlaw-11798	60	3	by	by	ADP
taxlaw-11798	60	4	senators	senator	NOUN
taxlaw-11798	60	5	angus	angus	VERB
taxlaw-11798	60	6	king	king	NOUN
taxlaw-11798	60	7	of	of	ADP
taxlaw-11798	60	8	maine	maine	PROPN
taxlaw-11798	60	9	and	and	CCONJ
taxlaw-11798	60	10	charles	charles	PROPN
taxlaw-11798	60	11	grassley	grassley	PROPN
taxlaw-11798	60	12	of	of	ADP
taxlaw-11798	60	13	iowa	iowa	PROPN
taxlaw-11798	60	14	)	)	PUNCT
taxlaw-11798	61	1	[	[	X
taxlaw-11798	61	2	hereinafter	hereinafter	NOUN
taxlaw-11798	61	3	“	"	PUNCT
taxlaw-11798	61	4	ace	ace	PROPN
taxlaw-11798	61	5	act	act	PROPN
taxlaw-11798	61	6	”	"	PUNCT
taxlaw-11798	61	7	]	]	PUNCT
taxlaw-11798	61	8	.	.	PUNCT
taxlaw-11798	62	1	17	17	NUM
taxlaw-11798	62	2	edward	edward	PROPN
taxlaw-11798	62	3	a.	a.	NOUN
taxlaw-11798	62	4	zelinsky	zelinsky	PROPN
taxlaw-11798	62	5	,	,	PUNCT
taxlaw-11798	62	6	a	a	DET
taxlaw-11798	62	7	response	response	NOUN
taxlaw-11798	62	8	to	to	ADP
taxlaw-11798	62	9	the	the	DET
taxlaw-11798	62	10	initiative	initiative	NOUN
taxlaw-11798	62	11	to	to	PART
taxlaw-11798	62	12	accelerate	accelerate	VERB
taxlaw-11798	62	13	charitable	charitable	ADJ
taxlaw-11798	62	14	giving	giving	NOUN
taxlaw-11798	62	15	,	,	PUNCT
taxlaw-11798	62	16	170	170	NUM
taxlaw-11798	62	17	tax	tax	NOUN
taxlaw-11798	62	18	notes	note	NOUN
taxlaw-11798	62	19	755	755	NUM
taxlaw-11798	62	20	,	,	PUNCT
taxlaw-11798	62	21	761	761	NUM
taxlaw-11798	62	22	-	-	SYM
taxlaw-11798	62	23	62	62	NUM
taxlaw-11798	62	24	(	(	PUNCT
taxlaw-11798	62	25	2021	2021	NUM
taxlaw-11798	62	26	)	)	PUNCT
taxlaw-11798	62	27	.	.	PUNCT
taxlaw-11798	63	1	private	private	ADJ
taxlaw-11798	63	2	foundations	foundation	NOUN
taxlaw-11798	63	3	are	be	AUX
taxlaw-11798	63	4	irc	irc	PROPN
taxlaw-11798	63	5	§	§	PROPN
taxlaw-11798	63	6	501(c)(3	501(c)(3	NUM
taxlaw-11798	63	7	)	)	PUNCT
taxlaw-11798	63	8	organizations	organization	NOUN
taxlaw-11798	63	9	that	that	PRON
taxlaw-11798	63	10	do	do	AUX
taxlaw-11798	63	11	not	not	PART
taxlaw-11798	63	12	qualify	qualify	VERB
taxlaw-11798	63	13	as	as	ADP
taxlaw-11798	63	14	public	public	ADJ
taxlaw-11798	63	15	charities	charity	NOUN
taxlaw-11798	63	16	.	.	PUNCT
taxlaw-11798	64	1	i.r.c	i.r.c	NOUN
taxlaw-11798	64	2	.	.	PUNCT
taxlaw-11798	65	1	§	§	PROPN
taxlaw-11798	65	2	509	509	NUM
taxlaw-11798	65	3	.	.	PUNCT
taxlaw-11798	66	1	private	private	ADJ
taxlaw-11798	66	2	foundations	foundation	NOUN
taxlaw-11798	66	3	are	be	AUX
taxlaw-11798	66	4	generally	generally	ADV
taxlaw-11798	66	5	funded	fund	VERB
taxlaw-11798	66	6	by	by	ADP
taxlaw-11798	66	7	a	a	DET
taxlaw-11798	66	8	small	small	ADJ
taxlaw-11798	66	9	number	number	NOUN
taxlaw-11798	66	10	of	of	ADP
taxlaw-11798	66	11	individuals	individual	NOUN
taxlaw-11798	66	12	,	,	PUNCT
taxlaw-11798	66	13	controlled	control	VERB
taxlaw-11798	66	14	by	by	ADP
taxlaw-11798	66	15	their	their	PRON
taxlaw-11798	66	16	funders	funder	NOUN
taxlaw-11798	66	17	,	,	PUNCT
taxlaw-11798	66	18	and	and	CCONJ
taxlaw-11798	66	19	make	make	VERB
taxlaw-11798	66	20	grants	grant	NOUN
taxlaw-11798	66	21	to	to	ADP
taxlaw-11798	66	22	public	public	ADJ
taxlaw-11798	66	23	charities	charity	NOUN
taxlaw-11798	66	24	rather	rather	ADV
taxlaw-11798	66	25	than	than	ADP
taxlaw-11798	66	26	providing	provide	VERB
taxlaw-11798	66	27	philanthropic	philanthropic	NOUN
taxlaw-11798	66	28	services	service	NOUN
taxlaw-11798	66	29	directly	directly	ADV
taxlaw-11798	66	30	.	.	PUNCT
taxlaw-11798	67	1	samuel	samuel	PROPN
taxlaw-11798	67	2	d.	d.	PROPN
taxlaw-11798	67	3	brunson	brunson	PROPN
taxlaw-11798	67	4	,	,	PUNCT
taxlaw-11798	67	5	"	"	PUNCT
taxlaw-11798	67	6	i	i	PRON
taxlaw-11798	67	7	'd	would	AUX
taxlaw-11798	67	8	gladly	gladly	ADV
taxlaw-11798	67	9	pay	pay	VERB
taxlaw-11798	67	10	you	you	PRON
taxlaw-11798	67	11	tuesday	tuesday	PROPN
taxlaw-11798	67	12	for	for	ADP
taxlaw-11798	67	13	a	a	DET
taxlaw-11798	67	14	2023	2023	NUM
taxlaw-11798	67	15	]	]	PUNCT
taxlaw-11798	67	16	donor	donor	NOUN
taxlaw-11798	67	17	advised	advise	VERB
taxlaw-11798	67	18	funds	fund	NOUN
taxlaw-11798	67	19	5	5	NUM
taxlaw-11798	67	20	reform	reform	NOUN
taxlaw-11798	67	21	proposal	proposal	NOUN
taxlaw-11798	67	22	would	would	AUX
taxlaw-11798	67	23	defer	defer	VERB
taxlaw-11798	67	24	the	the	DET
taxlaw-11798	67	25	deduction	deduction	NOUN
taxlaw-11798	67	26	for	for	ADP
taxlaw-11798	67	27	charitable	charitable	ADJ
taxlaw-11798	67	28	contributions	contribution	NOUN
taxlaw-11798	67	29	made	make	VERB
taxlaw-11798	67	30	through	through	ADP
taxlaw-11798	67	31	dafs	dafs	NOUN
taxlaw-11798	67	32	to	to	ADP
taxlaw-11798	67	33	the	the	DET
taxlaw-11798	67	34	point	point	NOUN
taxlaw-11798	67	35	of	of	ADP
taxlaw-11798	67	36	disbursement	disbursement	NOUN
taxlaw-11798	67	37	to	to	ADP
taxlaw-11798	67	38	the	the	DET
taxlaw-11798	67	39	end	end	NOUN
taxlaw-11798	67	40	-	-	PUNCT
taxlaw-11798	67	41	use	use	NOUN
taxlaw-11798	67	42	charity.18	charity.18	NOUN
taxlaw-11798	67	43	i	i	PRON
taxlaw-11798	67	44	would	would	AUX
taxlaw-11798	67	45	not	not	PART
taxlaw-11798	67	46	expect	expect	VERB
taxlaw-11798	67	47	daf	daf	PROPN
taxlaw-11798	67	48	payout	payout	NOUN
taxlaw-11798	67	49	requirements	requirement	NOUN
taxlaw-11798	67	50	to	to	PART
taxlaw-11798	67	51	have	have	VERB
taxlaw-11798	67	52	a	a	DET
taxlaw-11798	67	53	significant	significant	ADJ
taxlaw-11798	67	54	impact	impact	NOUN
taxlaw-11798	67	55	on	on	ADP
taxlaw-11798	67	56	bunchers	buncher	NOUN
taxlaw-11798	67	57	.	.	PUNCT
taxlaw-11798	68	1	although	although	SCONJ
taxlaw-11798	68	2	the	the	DET
taxlaw-11798	68	3	tax	tax	NOUN
taxlaw-11798	68	4	savings	saving	NOUN
taxlaw-11798	68	5	from	from	ADP
taxlaw-11798	68	6	bunching	bunch	VERB
taxlaw-11798	68	7	increase	increase	NOUN
taxlaw-11798	68	8	with	with	ADP
taxlaw-11798	68	9	the	the	DET
taxlaw-11798	68	10	number	number	NOUN
taxlaw-11798	68	11	of	of	ADP
taxlaw-11798	68	12	years	year	NOUN
taxlaw-11798	68	13	between	between	ADP
taxlaw-11798	68	14	bunched	bunch	VERB
taxlaw-11798	68	15	contributions	contribution	NOUN
taxlaw-11798	68	16	,	,	PUNCT
taxlaw-11798	68	17	asset	asset	NOUN
taxlaw-11798	68	18	limitations	limitation	NOUN
taxlaw-11798	68	19	(	(	PUNCT
taxlaw-11798	68	20	the	the	DET
taxlaw-11798	68	21	amount	amount	NOUN
taxlaw-11798	68	22	available	available	ADJ
taxlaw-11798	68	23	to	to	ADP
taxlaw-11798	68	24	bunch	bunch	NOUN
taxlaw-11798	68	25	)	)	PUNCT
taxlaw-11798	68	26	and	and	CCONJ
taxlaw-11798	68	27	other	other	ADJ
taxlaw-11798	68	28	concerns	concern	NOUN
taxlaw-11798	68	29	(	(	PUNCT
taxlaw-11798	68	30	e.g.	e.g.	ADV
taxlaw-11798	68	31	,	,	PUNCT
taxlaw-11798	68	32	potential	potential	ADJ
taxlaw-11798	68	33	changes	change	NOUN
taxlaw-11798	68	34	in	in	ADP
taxlaw-11798	68	35	tax	tax	NOUN
taxlaw-11798	68	36	rates	rate	NOUN
taxlaw-11798	68	37	or	or	CCONJ
taxlaw-11798	68	38	rules	rule	NOUN
taxlaw-11798	68	39	)	)	PUNCT
taxlaw-11798	68	40	are	be	AUX
taxlaw-11798	68	41	likely	likely	ADJ
taxlaw-11798	68	42	to	to	PART
taxlaw-11798	68	43	result	result	VERB
taxlaw-11798	68	44	in	in	ADP
taxlaw-11798	68	45	bunching	bunch	VERB
taxlaw-11798	68	46	cycles	cycle	NOUN
taxlaw-11798	68	47	and	and	CCONJ
taxlaw-11798	68	48	payouts	payout	NOUN
taxlaw-11798	68	49	of	of	ADP
taxlaw-11798	68	50	daf	daf	ADJ
taxlaw-11798	68	51	assets	asset	NOUN
taxlaw-11798	68	52	that	that	PRON
taxlaw-11798	68	53	are	be	AUX
taxlaw-11798	68	54	much	much	ADV
taxlaw-11798	68	55	shorter	short	ADJ
taxlaw-11798	68	56	than	than	ADP
taxlaw-11798	68	57	fifteen	fifteen	NUM
taxlaw-11798	68	58	years	year	NOUN
taxlaw-11798	68	59	.	.	PUNCT
taxlaw-11798	69	1	by	by	ADP
taxlaw-11798	69	2	contrast	contrast	NOUN
taxlaw-11798	69	3	,	,	PUNCT
taxlaw-11798	69	4	deferring	defer	VERB
taxlaw-11798	69	5	deductions	deduction	NOUN
taxlaw-11798	69	6	for	for	ADP
taxlaw-11798	69	7	daf	daf	PROPN
taxlaw-11798	69	8	contributions	contribution	NOUN
taxlaw-11798	69	9	until	until	SCONJ
taxlaw-11798	69	10	payout	payout	NOUN
taxlaw-11798	69	11	would	would	AUX
taxlaw-11798	69	12	essentially	essentially	ADV
taxlaw-11798	69	13	end	end	VERB
taxlaw-11798	69	14	the	the	DET
taxlaw-11798	69	15	use	use	NOUN
taxlaw-11798	69	16	of	of	ADP
taxlaw-11798	69	17	dafs	dafs	NOUN
taxlaw-11798	69	18	by	by	ADP
taxlaw-11798	69	19	bunchers	buncher	NOUN
taxlaw-11798	69	20	,	,	PUNCT
taxlaw-11798	69	21	resolving	resolve	VERB
taxlaw-11798	69	22	the	the	DET
taxlaw-11798	69	23	accumulation	accumulation	NOUN
taxlaw-11798	69	24	issue	issue	NOUN
taxlaw-11798	69	25	and	and	CCONJ
taxlaw-11798	69	26	perhaps	perhaps	ADV
taxlaw-11798	69	27	reducing	reduce	VERB
taxlaw-11798	69	28	,	,	PUNCT
taxlaw-11798	69	29	but	but	CCONJ
taxlaw-11798	69	30	probably	probably	ADV
taxlaw-11798	69	31	not	not	PART
taxlaw-11798	69	32	precluding	preclude	VERB
taxlaw-11798	69	33	,	,	PUNCT
taxlaw-11798	69	34	bunching	bunch	VERB
taxlaw-11798	69	35	to	to	PART
taxlaw-11798	69	36	exploit	exploit	VERB
taxlaw-11798	69	37	the	the	DET
taxlaw-11798	69	38	tcja	tcja	NOUN
taxlaw-11798	69	39	’s	’s	PART
taxlaw-11798	69	40	expanded	expand	VERB
taxlaw-11798	69	41	standard	standard	ADJ
taxlaw-11798	69	42	deduction.19	deduction.19	NOUN
taxlaw-11798	69	43	while	while	SCONJ
taxlaw-11798	69	44	the	the	DET
taxlaw-11798	69	45	focus	focus	NOUN
taxlaw-11798	69	46	of	of	ADP
taxlaw-11798	69	47	this	this	DET
taxlaw-11798	69	48	article	article	NOUN
taxlaw-11798	69	49	is	be	AUX
taxlaw-11798	69	50	on	on	ADP
taxlaw-11798	69	51	the	the	DET
taxlaw-11798	69	52	tcja	tcja	ADJ
taxlaw-11798	69	53	amendments	amendment	NOUN
taxlaw-11798	69	54	and	and	CCONJ
taxlaw-11798	69	55	their	their	PRON
taxlaw-11798	69	56	impact	impact	NOUN
taxlaw-11798	69	57	on	on	ADP
taxlaw-11798	69	58	daf	daf	PROPN
taxlaw-11798	69	59	use	use	NOUN
taxlaw-11798	69	60	,	,	PUNCT
taxlaw-11798	69	61	the	the	DET
taxlaw-11798	69	62	analysis	analysis	NOUN
taxlaw-11798	69	63	has	have	VERB
taxlaw-11798	69	64	implications	implication	NOUN
taxlaw-11798	69	65	for	for	ADP
taxlaw-11798	69	66	one	one	NUM
taxlaw-11798	69	67	long	long	ADV
taxlaw-11798	69	68	-	-	PUNCT
taxlaw-11798	69	69	standing	stand	VERB
taxlaw-11798	69	70	and	and	CCONJ
taxlaw-11798	69	71	important	important	ADJ
taxlaw-11798	69	72	proposal	proposal	NOUN
taxlaw-11798	69	73	for	for	ADP
taxlaw-11798	69	74	the	the	DET
taxlaw-11798	69	75	reform	reform	NOUN
taxlaw-11798	69	76	of	of	ADP
taxlaw-11798	69	77	the	the	DET
taxlaw-11798	69	78	tax	tax	NOUN
taxlaw-11798	69	79	treatment	treatment	NOUN
taxlaw-11798	69	80	of	of	ADP
taxlaw-11798	69	81	individual	individual	ADJ
taxlaw-11798	69	82	philanthropy	philanthropy	NOUN
taxlaw-11798	69	83	more	more	ADV
taxlaw-11798	69	84	broadly	broadly	ADV
taxlaw-11798	69	85	.	.	PUNCT
taxlaw-11798	70	1	given	give	VERB
taxlaw-11798	70	2	that	that	SCONJ
taxlaw-11798	70	3	,	,	PUNCT
taxlaw-11798	70	4	this	this	DET
taxlaw-11798	70	5	article	article	NOUN
taxlaw-11798	70	6	concludes	conclude	VERB
taxlaw-11798	70	7	with	with	ADP
taxlaw-11798	70	8	a	a	DET
taxlaw-11798	70	9	brief	brief	ADJ
taxlaw-11798	70	10	look	look	NOUN
taxlaw-11798	70	11	ahead	ahead	ADV
taxlaw-11798	70	12	.	.	PUNCT
taxlaw-11798	71	1	recognizing	recognize	VERB
taxlaw-11798	71	2	the	the	DET
taxlaw-11798	71	3	costs	cost	NOUN
taxlaw-11798	71	4	and	and	CCONJ
taxlaw-11798	71	5	benefits	benefit	NOUN
taxlaw-11798	71	6	of	of	ADP
taxlaw-11798	71	7	federal	federal	ADJ
taxlaw-11798	71	8	subsidies	subsidy	NOUN
taxlaw-11798	71	9	for	for	ADP
taxlaw-11798	71	10	philanthropy	philanthropy	NOUN
taxlaw-11798	71	11	,	,	PUNCT
taxlaw-11798	71	12	some	some	DET
taxlaw-11798	71	13	commentators	commentator	NOUN
taxlaw-11798	71	14	have	have	AUX
taxlaw-11798	71	15	proposed	propose	VERB
taxlaw-11798	71	16	a	a	DET
taxlaw-11798	71	17	universal	universal	ADJ
taxlaw-11798	71	18	deduction	deduction	NOUN
taxlaw-11798	71	19	(	(	PUNCT
taxlaw-11798	71	20	i.e.	i.e.	X
taxlaw-11798	71	21	,	,	PUNCT
taxlaw-11798	71	22	an	an	DET
taxlaw-11798	71	23	“	"	PUNCT
taxlaw-11798	71	24	above	above	ADP
taxlaw-11798	71	25	-	-	PUNCT
taxlaw-11798	71	26	the	the	DET
taxlaw-11798	71	27	-	-	PUNCT
taxlaw-11798	71	28	line	line	NOUN
taxlaw-11798	71	29	”	"	PUNCT
taxlaw-11798	71	30	deduction	deduction	NOUN
taxlaw-11798	71	31	available	available	ADJ
taxlaw-11798	71	32	to	to	ADP
taxlaw-11798	71	33	all	all	DET
taxlaw-11798	71	34	taxpayers	taxpayer	NOUN
taxlaw-11798	71	35	irrespective	irrespective	ADV
taxlaw-11798	71	36	of	of	ADP
taxlaw-11798	71	37	itemizing	itemize	VERB
taxlaw-11798	71	38	)	)	PUNCT
taxlaw-11798	71	39	but	but	CCONJ
taxlaw-11798	71	40	only	only	ADV
taxlaw-11798	71	41	above	above	ADP
taxlaw-11798	71	42	a	a	DET
taxlaw-11798	71	43	floor	floor	NOUN
taxlaw-11798	71	44	amount	amount	NOUN
taxlaw-11798	71	45	set	set	VERB
taxlaw-11798	71	46	as	as	ADP
taxlaw-11798	71	47	a	a	DET
taxlaw-11798	71	48	percentage	percentage	NOUN
taxlaw-11798	71	49	of	of	ADP
taxlaw-11798	71	50	income.20	income.20	NOUN
taxlaw-11798	71	51	the	the	DET
taxlaw-11798	71	52	idea	idea	NOUN
taxlaw-11798	71	53	is	be	AUX
taxlaw-11798	71	54	that	that	SCONJ
taxlaw-11798	71	55	most	most	ADJ
taxlaw-11798	71	56	taxpayers	taxpayer	NOUN
taxlaw-11798	71	57	will	will	AUX
taxlaw-11798	71	58	give	give	VERB
taxlaw-11798	71	59	a	a	DET
taxlaw-11798	71	60	certain	certain	ADJ
taxlaw-11798	71	61	amount	amount	NOUN
taxlaw-11798	71	62	to	to	ADP
taxlaw-11798	71	63	charity	charity	NOUN
taxlaw-11798	71	64	with	with	ADP
taxlaw-11798	71	65	or	or	CCONJ
taxlaw-11798	71	66	without	without	ADP
taxlaw-11798	71	67	a	a	DET
taxlaw-11798	71	68	subsidy	subsidy	NOUN
taxlaw-11798	71	69	.	.	PUNCT
taxlaw-11798	72	1	this	this	DET
taxlaw-11798	72	2	base	base	NOUN
taxlaw-11798	72	3	amount	amount	NOUN
taxlaw-11798	72	4	does	do	AUX
taxlaw-11798	72	5	not	not	PART
taxlaw-11798	72	6	need	need	VERB
taxlaw-11798	72	7	to	to	PART
taxlaw-11798	72	8	be	be	AUX
taxlaw-11798	72	9	subsidized	subsidize	VERB
taxlaw-11798	72	10	.	.	PUNCT
taxlaw-11798	73	1	the	the	DET
taxlaw-11798	73	2	payoff	payoff	NOUN
taxlaw-11798	73	3	from	from	ADP
taxlaw-11798	73	4	subsidization	subsidization	NOUN
taxlaw-11798	73	5	is	be	AUX
taxlaw-11798	73	6	encouraging	encourage	VERB
taxlaw-11798	73	7	philanthropy	philanthropy	NOUN
taxlaw-11798	73	8	that	that	PRON
taxlaw-11798	73	9	goes	go	VERB
taxlaw-11798	73	10	above	above	ADV
taxlaw-11798	73	11	and	and	CCONJ
taxlaw-11798	73	12	beyond	beyond	ADP
taxlaw-11798	73	13	this	this	DET
taxlaw-11798	73	14	base	base	NOUN
taxlaw-11798	73	15	amount	amount	NOUN
taxlaw-11798	73	16	.	.	PUNCT
taxlaw-11798	74	1	but	but	CCONJ
taxlaw-11798	74	2	,	,	PUNCT
taxlaw-11798	74	3	of	of	ADP
taxlaw-11798	74	4	course	course	NOUN
taxlaw-11798	74	5	,	,	PUNCT
taxlaw-11798	74	6	for	for	ADP
taxlaw-11798	74	7	taxpayers	taxpayer	NOUN
taxlaw-11798	74	8	giving	give	VERB
taxlaw-11798	74	9	near	near	ADP
taxlaw-11798	74	10	the	the	DET
taxlaw-11798	74	11	floor	floor	NOUN
taxlaw-11798	74	12	,	,	PUNCT
taxlaw-11798	74	13	bunching	bunch	VERB
taxlaw-11798	74	14	(	(	PUNCT
taxlaw-11798	74	15	with	with	ADP
taxlaw-11798	74	16	or	or	CCONJ
taxlaw-11798	74	17	without	without	ADP
taxlaw-11798	74	18	dafs	dafs	NOUN
taxlaw-11798	74	19	,	,	PUNCT
taxlaw-11798	74	20	but	but	CCONJ
taxlaw-11798	74	21	facilitated	facilitate	VERB
taxlaw-11798	74	22	by	by	ADP
taxlaw-11798	74	23	dafs	dafs	NOUN
taxlaw-11798	74	24	)	)	PUNCT
taxlaw-11798	74	25	,	,	PUNCT
taxlaw-11798	74	26	would	would	AUX
taxlaw-11798	74	27	be	be	AUX
taxlaw-11798	74	28	an	an	DET
taxlaw-11798	74	29	obvious	obvious	ADJ
taxlaw-11798	74	30	strategy	strategy	NOUN
taxlaw-11798	74	31	to	to	PART
taxlaw-11798	74	32	effectively	effectively	ADV
taxlaw-11798	74	33	avoid	avoid	VERB
taxlaw-11798	74	34	or	or	CCONJ
taxlaw-11798	74	35	minimize	minimize	VERB
taxlaw-11798	74	36	the	the	DET
taxlaw-11798	74	37	impact	impact	NOUN
taxlaw-11798	74	38	of	of	ADP
taxlaw-11798	74	39	the	the	DET
taxlaw-11798	74	40	floor	floor	NOUN
taxlaw-11798	74	41	.	.	PUNCT
taxlaw-11798	75	1	some	some	DET
taxlaw-11798	75	2	rule	rule	NOUN
taxlaw-11798	75	3	would	would	AUX
taxlaw-11798	75	4	be	be	AUX
taxlaw-11798	75	5	needed	need	VERB
taxlaw-11798	75	6	to	to	PART
taxlaw-11798	75	7	block	block	VERB
taxlaw-11798	75	8	this	this	DET
taxlaw-11798	75	9	end	end	NOUN
taxlaw-11798	75	10	run	run	NOUN
taxlaw-11798	75	11	,	,	PUNCT
taxlaw-11798	75	12	but	but	CCONJ
taxlaw-11798	75	13	again	again	ADV
taxlaw-11798	75	14	,	,	PUNCT
taxlaw-11798	75	15	to	to	PART
taxlaw-11798	75	16	be	be	AUX
taxlaw-11798	75	17	clear	clear	ADJ
taxlaw-11798	75	18	,	,	PUNCT
taxlaw-11798	75	19	this	this	PRON
taxlaw-11798	75	20	would	would	AUX
taxlaw-11798	75	21	be	be	AUX
taxlaw-11798	75	22	true	true	ADJ
taxlaw-11798	75	23	in	in	ADP
taxlaw-11798	75	24	a	a	DET
taxlaw-11798	75	25	world	world	NOUN
taxlaw-11798	75	26	with	with	ADP
taxlaw-11798	75	27	or	or	CCONJ
taxlaw-11798	75	28	without	without	ADP
taxlaw-11798	75	29	dafs.21	dafs.21	PROPN
taxlaw-11798	75	30	ultimately	ultimately	ADV
taxlaw-11798	75	31	,	,	PUNCT
taxlaw-11798	75	32	this	this	DET
taxlaw-11798	75	33	article	article	NOUN
taxlaw-11798	75	34	concludes	conclude	VERB
taxlaw-11798	75	35	that	that	SCONJ
taxlaw-11798	75	36	bunching	bunch	VERB
taxlaw-11798	75	37	-	-	PUNCT
taxlaw-11798	75	38	motivated	motivate	VERB
taxlaw-11798	75	39	daf	daf	NOUN
taxlaw-11798	75	40	use	use	NOUN
taxlaw-11798	75	41	,	,	PUNCT
taxlaw-11798	75	42	which	which	PRON
taxlaw-11798	75	43	apparently	apparently	ADV
taxlaw-11798	75	44	is	be	AUX
taxlaw-11798	75	45	increasing	increase	VERB
taxlaw-11798	75	46	in	in	ADP
taxlaw-11798	75	47	the	the	DET
taxlaw-11798	75	48	wake	wake	NOUN
taxlaw-11798	75	49	of	of	ADP
taxlaw-11798	75	50	the	the	DET
taxlaw-11798	75	51	tcja	tcja	NOUN
taxlaw-11798	75	52	,	,	PUNCT
taxlaw-11798	75	53	raises	raise	VERB
taxlaw-11798	75	54	a	a	DET
taxlaw-11798	75	55	different	different	ADJ
taxlaw-11798	75	56	set	set	NOUN
taxlaw-11798	75	57	of	of	ADP
taxlaw-11798	75	58	policy	policy	NOUN
taxlaw-11798	75	59	issues	issue	NOUN
taxlaw-11798	75	60	.	.	PUNCT
taxlaw-11798	76	1	concerns	concern	NOUN
taxlaw-11798	76	2	about	about	ADP
taxlaw-11798	76	3	assets	asset	NOUN
taxlaw-11798	76	4	accumulating	accumulate	VERB
taxlaw-11798	76	5	unproductively	unproductively	ADV
taxlaw-11798	76	6	in	in	ADP
taxlaw-11798	76	7	dafs	dafs	NOUN
taxlaw-11798	76	8	and	and	CCONJ
taxlaw-11798	76	9	daf	daf	ADJ
taxlaw-11798	76	10	facilitation	facilitation	NOUN
taxlaw-11798	76	11	of	of	ADP
taxlaw-11798	76	12	illiquid	illiquid	ADJ
taxlaw-11798	76	13	asset	asset	NOUN
taxlaw-11798	76	14	contribution	contribution	NOUN
taxlaw-11798	76	15	are	be	AUX
taxlaw-11798	76	16	probably	probably	ADV
taxlaw-11798	76	17	mitigated	mitigate	VERB
taxlaw-11798	76	18	for	for	ADP
taxlaw-11798	76	19	bunchers	buncher	NOUN
taxlaw-11798	76	20	.	.	PUNCT
taxlaw-11798	77	1	on	on	ADP
taxlaw-11798	77	2	the	the	DET
taxlaw-11798	77	3	other	other	ADJ
taxlaw-11798	77	4	hand	hand	NOUN
taxlaw-11798	77	5	,	,	PUNCT
taxlaw-11798	77	6	many	many	ADJ
taxlaw-11798	77	7	bunchers	buncher	NOUN
taxlaw-11798	77	8	are	be	AUX
taxlaw-11798	77	9	likely	likely	ADV
taxlaw-11798	77	10	using	use	VERB
taxlaw-11798	77	11	dafs	dafs	NOUN
taxlaw-11798	77	12	simply	simply	ADV
taxlaw-11798	77	13	to	to	PART
taxlaw-11798	77	14	exploit	exploit	VERB
taxlaw-11798	77	15	the	the	DET
taxlaw-11798	77	16	tcja	tcja	NOUN
taxlaw-11798	77	17	expanded	expand	VERB
taxlaw-11798	77	18	standard	standard	ADJ
taxlaw-11798	77	19	deduction	deduction	NOUN
taxlaw-11798	77	20	,	,	PUNCT
taxlaw-11798	77	21	at	at	ADP
taxlaw-11798	77	22	great	great	ADJ
taxlaw-11798	77	23	cumulative	cumulative	ADJ
taxlaw-11798	77	24	cost	cost	NOUN
taxlaw-11798	77	25	to	to	ADP
taxlaw-11798	77	26	the	the	DET
taxlaw-11798	77	27	public	public	ADJ
taxlaw-11798	77	28	fisc	fisc	NOUN
taxlaw-11798	77	29	and	and	CCONJ
taxlaw-11798	77	30	with	with	ADP
taxlaw-11798	77	31	little	little	ADJ
taxlaw-11798	77	32	benefit	benefit	NOUN
taxlaw-11798	77	33	in	in	ADP
taxlaw-11798	77	34	the	the	DET
taxlaw-11798	77	35	form	form	NOUN
taxlaw-11798	77	36	of	of	ADP
taxlaw-11798	77	37	incentive	incentive	NOUN
taxlaw-11798	77	38	creation	creation	NOUN
taxlaw-11798	77	39	.	.	PUNCT
taxlaw-11798	78	1	reformers	reformer	NOUN
taxlaw-11798	78	2	should	should	AUX
taxlaw-11798	78	3	likely	likely	ADV
taxlaw-11798	78	4	shift	shift	VERB
taxlaw-11798	78	5	their	their	PRON
taxlaw-11798	78	6	focus	focus	NOUN
taxlaw-11798	78	7	given	give	VERB
taxlaw-11798	78	8	these	these	DET
taxlaw-11798	78	9	realities	reality	NOUN
taxlaw-11798	78	10	.	.	PUNCT
taxlaw-11798	79	1	the	the	DET
taxlaw-11798	79	2	remainder	remainder	NOUN
taxlaw-11798	79	3	of	of	ADP
taxlaw-11798	79	4	this	this	DET
taxlaw-11798	79	5	article	article	NOUN
taxlaw-11798	79	6	is	be	AUX
taxlaw-11798	79	7	organized	organize	VERB
taxlaw-11798	79	8	as	as	SCONJ
taxlaw-11798	79	9	follows	follow	VERB
taxlaw-11798	79	10	.	.	PUNCT
taxlaw-11798	80	1	part	part	NOUN
taxlaw-11798	80	2	i	i	PRON
taxlaw-11798	80	3	provides	provide	VERB
taxlaw-11798	80	4	background	background	NOUN
taxlaw-11798	80	5	on	on	ADP
taxlaw-11798	80	6	dafs	dafs	NOUN
taxlaw-11798	80	7	and	and	CCONJ
taxlaw-11798	80	8	the	the	DET
taxlaw-11798	80	9	tcja	tcja	NOUN
taxlaw-11798	80	10	and	and	CCONJ
taxlaw-11798	80	11	explains	explain	VERB
taxlaw-11798	80	12	how	how	SCONJ
taxlaw-11798	80	13	taxpayers	taxpayer	NOUN
taxlaw-11798	80	14	can	can	AUX
taxlaw-11798	80	15	bunch	bunch	VERB
taxlaw-11798	80	16	charitable	charitable	ADJ
taxlaw-11798	80	17	contributions	contribution	NOUN
taxlaw-11798	80	18	,	,	PUNCT
taxlaw-11798	80	19	with	with	ADP
taxlaw-11798	80	20	or	or	CCONJ
taxlaw-11798	80	21	without	without	ADP
taxlaw-11798	80	22	dafs	dafs	NOUN
taxlaw-11798	80	23	,	,	PUNCT
taxlaw-11798	80	24	to	to	PART
taxlaw-11798	80	25	take	take	VERB
taxlaw-11798	80	26	full	full	ADJ
taxlaw-11798	80	27	advantage	advantage	NOUN
taxlaw-11798	80	28	of	of	ADP
taxlaw-11798	80	29	the	the	DET
taxlaw-11798	80	30	tcja	tcja	NOUN
taxlaw-11798	80	31	-	-	PUNCT
taxlaw-11798	80	32	expanded	expand	VERB
taxlaw-11798	80	33	standard	standard	ADJ
taxlaw-11798	80	34	deduction	deduction	NOUN
taxlaw-11798	80	35	.	.	PUNCT
taxlaw-11798	81	1	part	part	NOUN
taxlaw-11798	81	2	ii	ii	PROPN
taxlaw-11798	81	3	provides	provide	VERB
taxlaw-11798	81	4	data	datum	NOUN
taxlaw-11798	81	5	revealing	reveal	VERB
taxlaw-11798	81	6	explosive	explosive	ADJ
taxlaw-11798	81	7	[	[	X
taxlaw-11798	81	8	tax	tax	NOUN
taxlaw-11798	81	9	deduction	deduction	NOUN
taxlaw-11798	81	10	]	]	PUNCT
taxlaw-11798	81	11	today	today	NOUN
taxlaw-11798	81	12	"	"	PUNCT
taxlaw-11798	81	13	:	:	PUNCT
taxlaw-11798	81	14	donor	donor	NOUN
taxlaw-11798	81	15	-	-	PUNCT
taxlaw-11798	81	16	advised	advise	VERB
taxlaw-11798	81	17	funds	fund	NOUN
taxlaw-11798	81	18	and	and	CCONJ
taxlaw-11798	81	19	the	the	DET
taxlaw-11798	81	20	deferral	deferral	NOUN
taxlaw-11798	81	21	of	of	ADP
taxlaw-11798	81	22	charity	charity	NOUN
taxlaw-11798	81	23	,	,	PUNCT
taxlaw-11798	81	24	55	55	NUM
taxlaw-11798	81	25	wake	wake	VERB
taxlaw-11798	81	26	forest	forest	PROPN
taxlaw-11798	81	27	l.	l.	PROPN
taxlaw-11798	81	28	rev	rev	PROPN
taxlaw-11798	81	29	.	.	PROPN
taxlaw-11798	81	30	245	245	NUM
taxlaw-11798	81	31	,	,	PUNCT
taxlaw-11798	81	32	254	254	NUM
taxlaw-11798	81	33	(	(	PUNCT
taxlaw-11798	81	34	2020	2020	NUM
taxlaw-11798	81	35	)	)	PUNCT
taxlaw-11798	81	36	.	.	PUNCT
taxlaw-11798	82	1	18	18	NUM
taxlaw-11798	82	2	roger	roger	PROPN
taxlaw-11798	82	3	colinvaux	colinvaux	PROPN
taxlaw-11798	82	4	&	&	CCONJ
taxlaw-11798	82	5	ray	ray	PROPN
taxlaw-11798	82	6	d.	d.	PROPN
taxlaw-11798	82	7	madoff	madoff	PROPN
taxlaw-11798	82	8	,	,	PUNCT
taxlaw-11798	82	9	charitable	charitable	ADJ
taxlaw-11798	82	10	tax	tax	NOUN
taxlaw-11798	82	11	reform	reform	NOUN
taxlaw-11798	82	12	for	for	ADP
taxlaw-11798	82	13	the	the	DET
taxlaw-11798	82	14	21st	21st	ADJ
taxlaw-11798	82	15	century	century	NOUN
taxlaw-11798	82	16	,	,	PUNCT
taxlaw-11798	82	17	164	164	NUM
taxlaw-11798	82	18	tax	tax	NOUN
taxlaw-11798	82	19	notes	note	NOUN
taxlaw-11798	82	20	1867	1867	NUM
taxlaw-11798	82	21	,	,	PUNCT
taxlaw-11798	82	22	1867	1867	NUM
taxlaw-11798	82	23	(	(	PUNCT
taxlaw-11798	82	24	2019	2019	NUM
taxlaw-11798	82	25	)	)	PUNCT
taxlaw-11798	82	26	.	.	PUNCT
taxlaw-11798	83	1	19	19	NUM
taxlaw-11798	84	1	it	it	PRON
taxlaw-11798	84	2	is	be	AUX
taxlaw-11798	84	3	important	important	ADJ
taxlaw-11798	84	4	to	to	PART
taxlaw-11798	84	5	keep	keep	VERB
taxlaw-11798	84	6	in	in	ADP
taxlaw-11798	84	7	mind	mind	NOUN
taxlaw-11798	84	8	that	that	PRON
taxlaw-11798	84	9	dafs	dafs	VERB
taxlaw-11798	84	10	facilitate	facilitate	NOUN
taxlaw-11798	84	11	bunching	bunch	VERB
taxlaw-11798	84	12	but	but	CCONJ
taxlaw-11798	84	13	are	be	AUX
taxlaw-11798	84	14	not	not	PART
taxlaw-11798	84	15	a	a	DET
taxlaw-11798	84	16	prerequisite	prerequisite	NOUN
taxlaw-11798	84	17	for	for	ADP
taxlaw-11798	84	18	bunching	bunch	VERB
taxlaw-11798	84	19	.	.	PUNCT
taxlaw-11798	85	1	see	see	VERB
taxlaw-11798	85	2	infra	infra	NOUN
taxlaw-11798	85	3	.	.	PUNCT
taxlaw-11798	86	1	20	20	NUM
taxlaw-11798	86	2	infra	infra	NOUN
taxlaw-11798	86	3	.	.	PUNCT
taxlaw-11798	87	1	21	21	NUM
taxlaw-11798	87	2	infra	infra	NOUN
taxlaw-11798	87	3	.	.	PUNCT
taxlaw-11798	88	1	6	6	NUM
taxlaw-11798	88	2	columbia	columbia	PROPN
taxlaw-11798	88	3	journal	journal	PROPN
taxlaw-11798	88	4	of	of	ADP
taxlaw-11798	88	5	tax	tax	NOUN
taxlaw-11798	88	6	law	law	NOUN
taxlaw-11798	89	1	[	[	X
taxlaw-11798	89	2	vol	vol	NOUN
taxlaw-11798	89	3	:	:	PUNCT
taxlaw-11798	89	4	14:1	14:1	NUM
taxlaw-11798	89	5	growth	growth	NOUN
taxlaw-11798	89	6	in	in	ADP
taxlaw-11798	89	7	daf	daf	PROPN
taxlaw-11798	89	8	accounts	account	NOUN
taxlaw-11798	89	9	beginning	begin	VERB
taxlaw-11798	89	10	in	in	ADP
taxlaw-11798	89	11	2017	2017	NUM
taxlaw-11798	89	12	and	and	CCONJ
taxlaw-11798	89	13	suggesting	suggest	VERB
taxlaw-11798	89	14	a	a	DET
taxlaw-11798	89	15	new	new	ADJ
taxlaw-11798	89	16	,	,	PUNCT
taxlaw-11798	89	17	somewhat	somewhat	ADV
taxlaw-11798	89	18	lower	low	ADJ
taxlaw-11798	89	19	income	income	NOUN
taxlaw-11798	89	20	class	class	NOUN
taxlaw-11798	89	21	of	of	ADP
taxlaw-11798	89	22	account	account	NOUN
taxlaw-11798	89	23	holder	holder	NOUN
taxlaw-11798	89	24	.	.	PUNCT
taxlaw-11798	90	1	this	this	DET
taxlaw-11798	90	2	data	data	NOUN
taxlaw-11798	90	3	suggests	suggest	VERB
taxlaw-11798	90	4	that	that	SCONJ
taxlaw-11798	90	5	bunching	bunch	VERB
taxlaw-11798	90	6	charitable	charitable	ADJ
taxlaw-11798	90	7	contributions	contribution	NOUN
taxlaw-11798	90	8	likely	likely	ADV
taxlaw-11798	90	9	drives	drive	VERB
taxlaw-11798	90	10	much	much	ADJ
taxlaw-11798	90	11	of	of	ADP
taxlaw-11798	90	12	the	the	DET
taxlaw-11798	90	13	growth	growth	NOUN
taxlaw-11798	90	14	in	in	ADP
taxlaw-11798	90	15	accounts	account	NOUN
taxlaw-11798	90	16	post	post	ADJ
taxlaw-11798	90	17	-	-	ADJ
taxlaw-11798	90	18	tcja	tcja	ADJ
taxlaw-11798	90	19	.	.	PUNCT
taxlaw-11798	91	1	part	part	NOUN
taxlaw-11798	91	2	iii	iii	PROPN
taxlaw-11798	91	3	reconsiders	reconsider	VERB
taxlaw-11798	91	4	daf	daf	PROPN
taxlaw-11798	91	5	policy	policy	NOUN
taxlaw-11798	91	6	issues	issue	NOUN
taxlaw-11798	91	7	in	in	ADP
taxlaw-11798	91	8	light	light	NOUN
taxlaw-11798	91	9	of	of	ADP
taxlaw-11798	91	10	the	the	DET
taxlaw-11798	91	11	shifting	shift	VERB
taxlaw-11798	91	12	motivation	motivation	NOUN
taxlaw-11798	91	13	of	of	ADP
taxlaw-11798	91	14	account	account	NOUN
taxlaw-11798	91	15	holders	holder	NOUN
taxlaw-11798	91	16	,	,	PUNCT
taxlaw-11798	91	17	arguing	argue	VERB
taxlaw-11798	91	18	that	that	SCONJ
taxlaw-11798	91	19	the	the	DET
taxlaw-11798	91	20	cost	cost	NOUN
taxlaw-11798	91	21	of	of	ADP
taxlaw-11798	91	22	contribution	contribution	NOUN
taxlaw-11798	91	23	bunching	bunch	VERB
taxlaw-11798	91	24	to	to	ADP
taxlaw-11798	91	25	the	the	DET
taxlaw-11798	91	26	public	public	ADJ
taxlaw-11798	91	27	fisc	fisc	NOUN
taxlaw-11798	91	28	is	be	AUX
taxlaw-11798	91	29	a	a	DET
taxlaw-11798	91	30	more	more	ADV
taxlaw-11798	91	31	serious	serious	ADJ
taxlaw-11798	91	32	issue	issue	NOUN
taxlaw-11798	91	33	with	with	ADP
taxlaw-11798	91	34	respect	respect	NOUN
taxlaw-11798	91	35	to	to	ADP
taxlaw-11798	91	36	this	this	DET
taxlaw-11798	91	37	group	group	NOUN
taxlaw-11798	91	38	than	than	ADP
taxlaw-11798	91	39	unproductive	unproductive	ADJ
taxlaw-11798	91	40	asset	asset	NOUN
taxlaw-11798	91	41	accumulation	accumulation	NOUN
taxlaw-11798	91	42	in	in	ADP
taxlaw-11798	91	43	dafs	dafs	NOUN
taxlaw-11798	91	44	or	or	CCONJ
taxlaw-11798	91	45	contribution	contribution	NOUN
taxlaw-11798	91	46	of	of	ADP
taxlaw-11798	91	47	appreciated	appreciated	ADJ
taxlaw-11798	91	48	assets	asset	NOUN
taxlaw-11798	91	49	.	.	PUNCT
taxlaw-11798	92	1	part	part	NOUN
taxlaw-11798	92	2	iv	iv	NUM
taxlaw-11798	92	3	considers	consider	VERB
taxlaw-11798	92	4	an	an	DET
taxlaw-11798	92	5	eclectic	eclectic	ADJ
taxlaw-11798	92	6	set	set	NOUN
taxlaw-11798	92	7	of	of	ADP
taxlaw-11798	92	8	daf	daf	NOUN
taxlaw-11798	92	9	and	and	CCONJ
taxlaw-11798	92	10	broader	broad	ADJ
taxlaw-11798	92	11	charitable	charitable	ADJ
taxlaw-11798	92	12	reforms	reform	NOUN
taxlaw-11798	92	13	arguing	argue	VERB
taxlaw-11798	92	14	principally	principally	ADV
taxlaw-11798	92	15	that	that	SCONJ
taxlaw-11798	92	16	reforms	reform	NOUN
taxlaw-11798	92	17	aimed	aim	VERB
taxlaw-11798	92	18	at	at	ADP
taxlaw-11798	92	19	daf	daf	PROPN
taxlaw-11798	92	20	asset	asset	NOUN
taxlaw-11798	92	21	accumulation	accumulation	NOUN
taxlaw-11798	92	22	will	will	AUX
taxlaw-11798	92	23	have	have	VERB
taxlaw-11798	92	24	no	no	DET
taxlaw-11798	92	25	effect	effect	NOUN
taxlaw-11798	92	26	on	on	ADP
taxlaw-11798	92	27	bunchers	buncher	NOUN
taxlaw-11798	92	28	.	.	PUNCT
taxlaw-11798	93	1	a	a	DET
taxlaw-11798	93	2	different	different	ADJ
taxlaw-11798	93	3	set	set	NOUN
taxlaw-11798	93	4	of	of	ADP
taxlaw-11798	93	5	reforms	reform	NOUN
taxlaw-11798	93	6	is	be	AUX
taxlaw-11798	93	7	required	require	VERB
taxlaw-11798	93	8	to	to	PART
taxlaw-11798	93	9	address	address	VERB
taxlaw-11798	93	10	the	the	DET
taxlaw-11798	93	11	costs	cost	NOUN
taxlaw-11798	93	12	imposed	impose	VERB
taxlaw-11798	93	13	by	by	ADP
taxlaw-11798	93	14	bunching	bunch	VERB
taxlaw-11798	93	15	today	today	NOUN
taxlaw-11798	93	16	and	and	CCONJ
taxlaw-11798	93	17	going	go	VERB
taxlaw-11798	93	18	forward	forward	ADV
taxlaw-11798	93	19	in	in	ADP
taxlaw-11798	93	20	a	a	DET
taxlaw-11798	93	21	post	post	ADJ
taxlaw-11798	93	22	-	-	ADJ
taxlaw-11798	93	23	post	post	ADJ
taxlaw-11798	93	24	-	-	ADJ
taxlaw-11798	93	25	tcja	tcja	ADJ
taxlaw-11798	93	26	tax	tax	NOUN
taxlaw-11798	93	27	world	world	NOUN
taxlaw-11798	93	28	.	.	PUNCT
taxlaw-11798	94	1	i.	i.	PROPN
taxlaw-11798	94	2	background	background	PROPN
taxlaw-11798	94	3	a.	a.	PROPN
taxlaw-11798	94	4	dafs	dafs	PROPN
taxlaw-11798	94	5	donor	donor	NOUN
taxlaw-11798	94	6	-	-	PUNCT
taxlaw-11798	94	7	advised	advise	VERB
taxlaw-11798	94	8	funds	fund	NOUN
taxlaw-11798	94	9	have	have	AUX
taxlaw-11798	94	10	been	be	AUX
taxlaw-11798	94	11	with	with	ADP
taxlaw-11798	94	12	us	we	PRON
taxlaw-11798	94	13	for	for	ADP
taxlaw-11798	94	14	decades	decade	NOUN
taxlaw-11798	94	15	.	.	PUNCT
taxlaw-11798	95	1	the	the	DET
taxlaw-11798	95	2	first	first	ADJ
taxlaw-11798	95	3	funds	fund	NOUN
taxlaw-11798	95	4	were	be	AUX
taxlaw-11798	95	5	associated	associate	VERB
taxlaw-11798	95	6	with	with	ADP
taxlaw-11798	95	7	geographically	geographically	ADV
taxlaw-11798	95	8	focused	focused	ADJ
taxlaw-11798	95	9	community	community	NOUN
taxlaw-11798	95	10	foundations	foundation	NOUN
taxlaw-11798	95	11	or	or	CCONJ
taxlaw-11798	95	12	trusts	trust	NOUN
taxlaw-11798	95	13	.	.	PUNCT
taxlaw-11798	96	1	several	several	ADJ
taxlaw-11798	96	2	commentators	commentator	NOUN
taxlaw-11798	96	3	credit	credit	VERB
taxlaw-11798	96	4	the	the	DET
taxlaw-11798	96	5	new	new	PROPN
taxlaw-11798	96	6	york	york	PROPN
taxlaw-11798	96	7	community	community	PROPN
taxlaw-11798	96	8	trust	trust	NOUN
taxlaw-11798	96	9	with	with	ADP
taxlaw-11798	96	10	creating	create	VERB
taxlaw-11798	96	11	the	the	DET
taxlaw-11798	96	12	first	first	ADJ
taxlaw-11798	96	13	daf	daf	NOUN
taxlaw-11798	96	14	accounts	account	NOUN
taxlaw-11798	96	15	in	in	ADP
taxlaw-11798	96	16	the	the	DET
taxlaw-11798	96	17	1930s.22	1930s.22	NUM
taxlaw-11798	96	18	other	other	ADJ
taxlaw-11798	96	19	mission	mission	NOUN
taxlaw-11798	96	20	-	-	PUNCT
taxlaw-11798	96	21	specific	specific	ADJ
taxlaw-11798	96	22	daf	daf	NOUN
taxlaw-11798	96	23	funds	fund	NOUN
taxlaw-11798	96	24	were	be	AUX
taxlaw-11798	96	25	created	create	VERB
taxlaw-11798	96	26	by	by	ADP
taxlaw-11798	96	27	socalled	socalled	ADJ
taxlaw-11798	96	28	“	"	PUNCT
taxlaw-11798	96	29	single	single	ADJ
taxlaw-11798	96	30	issue	issue	NOUN
taxlaw-11798	96	31	”	"	PUNCT
taxlaw-11798	96	32	sponsors	sponsor	NOUN
taxlaw-11798	96	33	,	,	PUNCT
taxlaw-11798	96	34	such	such	ADJ
taxlaw-11798	96	35	as	as	ADP
taxlaw-11798	96	36	universities	university	NOUN
taxlaw-11798	96	37	or	or	CCONJ
taxlaw-11798	96	38	religious	religious	ADJ
taxlaw-11798	96	39	organizations.23	organizations.23	NOUN
taxlaw-11798	96	40	later	later	ADV
taxlaw-11798	96	41	,	,	PUNCT
taxlaw-11798	96	42	investment	investment	NOUN
taxlaw-11798	96	43	giants	giant	NOUN
taxlaw-11798	96	44	,	,	PUNCT
taxlaw-11798	96	45	such	such	ADJ
taxlaw-11798	96	46	as	as	ADP
taxlaw-11798	96	47	fidelity	fidelity	NOUN
taxlaw-11798	96	48	,	,	PUNCT
taxlaw-11798	96	49	vanguard	vanguard	NOUN
taxlaw-11798	96	50	,	,	PUNCT
taxlaw-11798	96	51	and	and	CCONJ
taxlaw-11798	96	52	schwab	schwab	PROPN
taxlaw-11798	96	53	,	,	PUNCT
taxlaw-11798	96	54	innovated	innovate	VERB
taxlaw-11798	96	55	by	by	ADP
taxlaw-11798	96	56	introducing	introduce	VERB
taxlaw-11798	96	57	commercial	commercial	ADJ
taxlaw-11798	96	58	daf	daf	NOUN
taxlaw-11798	96	59	funds	fund	NOUN
taxlaw-11798	96	60	that	that	PRON
taxlaw-11798	96	61	essentially	essentially	ADV
taxlaw-11798	96	62	serve	serve	VERB
taxlaw-11798	96	63	as	as	ADP
taxlaw-11798	96	64	a	a	DET
taxlaw-11798	96	65	neutral	neutral	ADJ
taxlaw-11798	96	66	conduit	conduit	NOUN
taxlaw-11798	96	67	,	,	PUNCT
taxlaw-11798	96	68	allowing	allow	VERB
taxlaw-11798	96	69	account	account	NOUN
taxlaw-11798	96	70	holders	holder	NOUN
taxlaw-11798	96	71	wide	wide	ADJ
taxlaw-11798	96	72	latitude	latitude	NOUN
taxlaw-11798	96	73	to	to	PART
taxlaw-11798	96	74	support	support	VERB
taxlaw-11798	96	75	the	the	DET
taxlaw-11798	96	76	charities	charity	NOUN
taxlaw-11798	96	77	of	of	ADP
taxlaw-11798	96	78	their	their	PRON
taxlaw-11798	96	79	choice.24	choice.24	NOUN
taxlaw-11798	96	80	today	today	NOUN
taxlaw-11798	96	81	,	,	PUNCT
taxlaw-11798	96	82	these	these	DET
taxlaw-11798	96	83	commercial	commercial	ADJ
taxlaw-11798	96	84	funds	fund	NOUN
taxlaw-11798	96	85	are	be	AUX
taxlaw-11798	96	86	the	the	DET
taxlaw-11798	96	87	largest	large	ADJ
taxlaw-11798	96	88	players	player	NOUN
taxlaw-11798	96	89	in	in	ADP
taxlaw-11798	96	90	the	the	DET
taxlaw-11798	96	91	daf	daf	NOUN
taxlaw-11798	96	92	landscape,25	landscape,25	PROPN
taxlaw-11798	96	93	and	and	CCONJ
taxlaw-11798	96	94	my	my	PRON
taxlaw-11798	96	95	focus	focus	NOUN
taxlaw-11798	96	96	henceforth	henceforth	ADV
taxlaw-11798	96	97	will	will	AUX
taxlaw-11798	96	98	be	be	AUX
taxlaw-11798	96	99	on	on	ADP
taxlaw-11798	96	100	commercial	commercial	ADJ
taxlaw-11798	96	101	daf	daf	PROPN
taxlaw-11798	96	102	sponsors	sponsor	NOUN
taxlaw-11798	96	103	unless	unless	SCONJ
taxlaw-11798	96	104	otherwise	otherwise	ADV
taxlaw-11798	96	105	noted	note	VERB
taxlaw-11798	96	106	.	.	PUNCT
taxlaw-11798	97	1	the	the	DET
taxlaw-11798	97	2	process	process	NOUN
taxlaw-11798	97	3	,	,	PUNCT
taxlaw-11798	97	4	in	in	ADP
taxlaw-11798	97	5	brief	brief	NOUN
taxlaw-11798	97	6	,	,	PUNCT
taxlaw-11798	97	7	works	work	VERB
taxlaw-11798	97	8	like	like	ADP
taxlaw-11798	97	9	this	this	PRON
taxlaw-11798	97	10	.	.	PUNCT
taxlaw-11798	98	1	a	a	DET
taxlaw-11798	98	2	donor	donor	NOUN
taxlaw-11798	98	3	creates	create	VERB
taxlaw-11798	98	4	a	a	DET
taxlaw-11798	98	5	daf	daf	NOUN
taxlaw-11798	98	6	account	account	NOUN
taxlaw-11798	98	7	with	with	ADP
taxlaw-11798	98	8	a	a	DET
taxlaw-11798	98	9	sponsor	sponsor	NOUN
taxlaw-11798	98	10	,	,	PUNCT
taxlaw-11798	98	11	say	say	VERB
taxlaw-11798	98	12	fidelity	fidelity	PROPN
taxlaw-11798	98	13	charitable	charitable	ADJ
taxlaw-11798	98	14	.	.	PUNCT
taxlaw-11798	99	1	the	the	DET
taxlaw-11798	99	2	donor	donor	NOUN
taxlaw-11798	99	3	contributes	contribute	VERB
taxlaw-11798	99	4	cash	cash	NOUN
taxlaw-11798	99	5	,	,	PUNCT
taxlaw-11798	99	6	publicly	publicly	ADV
taxlaw-11798	99	7	traded	trade	VERB
taxlaw-11798	99	8	securities	security	NOUN
taxlaw-11798	99	9	,	,	PUNCT
taxlaw-11798	99	10	or	or	CCONJ
taxlaw-11798	99	11	“	"	PUNCT
taxlaw-11798	99	12	complex	complex	ADJ
taxlaw-11798	99	13	”	"	PUNCT
taxlaw-11798	99	14	illiquid	illiquid	NOUN
taxlaw-11798	99	15	assets.26	assets.26	ADJ
taxlaw-11798	99	16	in	in	ADP
taxlaw-11798	99	17	the	the	DET
taxlaw-11798	99	18	latter	latter	ADJ
taxlaw-11798	99	19	two	two	NUM
taxlaw-11798	99	20	cases	case	NOUN
taxlaw-11798	99	21	,	,	PUNCT
taxlaw-11798	99	22	the	the	DET
taxlaw-11798	99	23	daf	daf	ADJ
taxlaw-11798	99	24	sponsor	sponsor	NOUN
taxlaw-11798	99	25	liquidates	liquidate	VERB
taxlaw-11798	99	26	the	the	DET
taxlaw-11798	99	27	assets	asset	NOUN
taxlaw-11798	99	28	creating	create	VERB
taxlaw-11798	99	29	a	a	DET
taxlaw-11798	99	30	cash	cash	NOUN
taxlaw-11798	99	31	reserve	reserve	NOUN
taxlaw-11798	99	32	for	for	ADP
taxlaw-11798	99	33	donations.27	donations.27	PROPN
taxlaw-11798	99	34	the	the	DET
taxlaw-11798	99	35	donor	donor	NOUN
taxlaw-11798	99	36	directs	direct	VERB
taxlaw-11798	99	37	the	the	DET
taxlaw-11798	99	38	investment	investment	NOUN
taxlaw-11798	99	39	of	of	ADP
taxlaw-11798	99	40	her	her	PRON
taxlaw-11798	99	41	daf	daf	PROPN
taxlaw-11798	99	42	account	account	NOUN
taxlaw-11798	99	43	balance	balance	NOUN
taxlaw-11798	99	44	much	much	ADJ
taxlaw-11798	99	45	like	like	ADP
taxlaw-11798	99	46	401(k	401(k	NOUN
taxlaw-11798	99	47	)	)	PUNCT
taxlaw-11798	99	48	participants	participant	NOUN
taxlaw-11798	99	49	direct	direct	VERB
taxlaw-11798	99	50	the	the	DET
taxlaw-11798	99	51	investment	investment	NOUN
taxlaw-11798	99	52	of	of	ADP
taxlaw-11798	99	53	those	those	DET
taxlaw-11798	99	54	accounts.28	accounts.28	NOUN
taxlaw-11798	99	55	because	because	SCONJ
taxlaw-11798	99	56	the	the	DET
taxlaw-11798	99	57	daf	daf	PROPN
taxlaw-11798	99	58	sponsor	sponsor	NOUN
taxlaw-11798	99	59	is	be	AUX
taxlaw-11798	99	60	a	a	DET
taxlaw-11798	99	61	public	public	ADJ
taxlaw-11798	99	62	charity	charity	NOUN
taxlaw-11798	99	63	,	,	PUNCT
taxlaw-11798	99	64	investment	investment	NOUN
taxlaw-11798	99	65	gains	gain	NOUN
taxlaw-11798	99	66	within	within	ADP
taxlaw-11798	99	67	the	the	DET
taxlaw-11798	99	68	daf	daf	NOUN
taxlaw-11798	99	69	are	be	AUX
taxlaw-11798	99	70	not	not	PART
taxlaw-11798	99	71	taxed.29	taxed.29	NOUN
taxlaw-11798	99	72	finally	finally	ADV
taxlaw-11798	99	73	,	,	PUNCT
taxlaw-11798	99	74	the	the	DET
taxlaw-11798	99	75	donor	donor	NOUN
taxlaw-11798	99	76	makes	make	VERB
taxlaw-11798	99	77	22	22	NUM
taxlaw-11798	99	78	john	john	PROPN
taxlaw-11798	99	79	r.	r.	PROPN
taxlaw-11798	99	80	brooks	brooks	PROPN
taxlaw-11798	99	81	,	,	PUNCT
taxlaw-11798	99	82	the	the	DET
taxlaw-11798	99	83	missing	miss	VERB
taxlaw-11798	99	84	tax	tax	NOUN
taxlaw-11798	99	85	benefit	benefit	NOUN
taxlaw-11798	99	86	of	of	ADP
taxlaw-11798	99	87	donor	donor	NOUN
taxlaw-11798	99	88	-	-	PUNCT
taxlaw-11798	99	89	advised	advise	VERB
taxlaw-11798	99	90	funds	fund	NOUN
taxlaw-11798	99	91	,	,	PUNCT
taxlaw-11798	99	92	150	150	NUM
taxlaw-11798	99	93	tax	tax	NOUN
taxlaw-11798	99	94	notes	note	NOUN
taxlaw-11798	99	95	1013	1013	NUM
taxlaw-11798	99	96	,	,	PUNCT
taxlaw-11798	99	97	1014	1014	NUM
taxlaw-11798	99	98	(	(	PUNCT
taxlaw-11798	99	99	2016	2016	NUM
taxlaw-11798	99	100	)	)	PUNCT
taxlaw-11798	99	101	;	;	PUNCT
taxlaw-11798	99	102	brunson	brunson	PROPN
taxlaw-11798	99	103	,	,	PUNCT
taxlaw-11798	99	104	supra	supra	PROPN
taxlaw-11798	99	105	note	note	PROPN
taxlaw-11798	99	106	17	17	NUM
taxlaw-11798	99	107	,	,	PUNCT
taxlaw-11798	99	108	at	at	ADP
taxlaw-11798	99	109	259	259	NUM
taxlaw-11798	99	110	;	;	PUNCT
taxlaw-11798	99	111	roger	roger	PROPN
taxlaw-11798	99	112	colinvaux	colinvaux	NOUN
taxlaw-11798	99	113	,	,	PUNCT
taxlaw-11798	99	114	donor	donor	NOUN
taxlaw-11798	99	115	advised	advise	VERB
taxlaw-11798	99	116	funds	fund	NOUN
taxlaw-11798	99	117	:	:	PUNCT
taxlaw-11798	99	118	charitable	charitable	ADJ
taxlaw-11798	99	119	spending	spending	NOUN
taxlaw-11798	99	120	vehicles	vehicle	NOUN
taxlaw-11798	99	121	for	for	ADP
taxlaw-11798	99	122	21st	21st	ADJ
taxlaw-11798	99	123	century	century	NOUN
taxlaw-11798	99	124	philanthropy	philanthropy	NOUN
taxlaw-11798	99	125	,	,	PUNCT
taxlaw-11798	99	126	92	92	NUM
taxlaw-11798	99	127	wash	wash	NOUN
taxlaw-11798	99	128	.	.	PUNCT
taxlaw-11798	100	1	l.	l.	PROPN
taxlaw-11798	100	2	rev	rev	PROPN
taxlaw-11798	100	3	.	.	PROPN
taxlaw-11798	100	4	39	39	NUM
taxlaw-11798	100	5	,	,	PUNCT
taxlaw-11798	100	6	44	44	NUM
taxlaw-11798	100	7	(	(	PUNCT
taxlaw-11798	100	8	2017	2017	NUM
taxlaw-11798	100	9	)	)	PUNCT
taxlaw-11798	100	10	.	.	PUNCT
taxlaw-11798	101	1	23	23	NUM
taxlaw-11798	101	2	colinvaux	colinvaux	ADV
taxlaw-11798	101	3	(	(	PUNCT
taxlaw-11798	101	4	2017	2017	NUM
taxlaw-11798	101	5	)	)	PUNCT
taxlaw-11798	101	6	,	,	PUNCT
taxlaw-11798	101	7	supra	supra	PROPN
taxlaw-11798	101	8	note	note	PROPN
taxlaw-11798	101	9	22	22	NUM
taxlaw-11798	101	10	,	,	PUNCT
taxlaw-11798	101	11	at	at	ADP
taxlaw-11798	101	12	46	46	NUM
taxlaw-11798	101	13	.	.	PUNCT
taxlaw-11798	102	1	24	24	NUM
taxlaw-11798	102	2	colinvaux	colinvaux	NOUN
taxlaw-11798	102	3	(	(	PUNCT
taxlaw-11798	102	4	2017	2017	NUM
taxlaw-11798	102	5	)	)	PUNCT
taxlaw-11798	102	6	,	,	PUNCT
taxlaw-11798	102	7	supra	supra	PROPN
taxlaw-11798	102	8	note	note	PROPN
taxlaw-11798	102	9	22	22	NUM
taxlaw-11798	102	10	,	,	PUNCT
taxlaw-11798	102	11	at	at	ADP
taxlaw-11798	102	12	45	45	NUM
taxlaw-11798	102	13	(	(	PUNCT
taxlaw-11798	102	14	noting	note	VERB
taxlaw-11798	102	15	that	that	SCONJ
taxlaw-11798	102	16	the	the	DET
taxlaw-11798	102	17	fidelity	fidelity	PROPN
taxlaw-11798	102	18	charitable	charitable	ADJ
taxlaw-11798	102	19	gift	gift	NOUN
taxlaw-11798	102	20	fund	fund	NOUN
taxlaw-11798	102	21	was	be	AUX
taxlaw-11798	102	22	established	establish	VERB
taxlaw-11798	102	23	as	as	ADP
taxlaw-11798	102	24	a	a	DET
taxlaw-11798	102	25	public	public	ADJ
taxlaw-11798	102	26	charity	charity	NOUN
taxlaw-11798	102	27	in	in	ADP
taxlaw-11798	102	28	1991	1991	NUM
taxlaw-11798	102	29	)	)	PUNCT
taxlaw-11798	102	30	.	.	PUNCT
taxlaw-11798	103	1	25	25	NUM
taxlaw-11798	103	2	commercial	commercial	ADJ
taxlaw-11798	103	3	sponsors	sponsor	NOUN
taxlaw-11798	103	4	held	hold	VERB
taxlaw-11798	103	5	86	86	NUM
taxlaw-11798	103	6	%	%	NOUN
taxlaw-11798	103	7	of	of	ADP
taxlaw-11798	103	8	accounts	account	NOUN
taxlaw-11798	103	9	and	and	CCONJ
taxlaw-11798	103	10	63	63	NUM
taxlaw-11798	103	11	%	%	NOUN
taxlaw-11798	103	12	of	of	ADP
taxlaw-11798	103	13	total	total	ADJ
taxlaw-11798	103	14	daf	daf	ADJ
taxlaw-11798	103	15	assets	asset	NOUN
taxlaw-11798	103	16	in	in	ADP
taxlaw-11798	103	17	2020	2020	NUM
taxlaw-11798	103	18	.	.	PUNCT
taxlaw-11798	104	1	nat’l	nat’l	NOUN
taxlaw-11798	104	2	philanthropic	philanthropic	NOUN
taxlaw-11798	104	3	tr	tr	VERB
taxlaw-11798	104	4	.	.	PROPN
taxlaw-11798	104	5	,	,	PUNCT
taxlaw-11798	104	6	2021	2021	NUM
taxlaw-11798	104	7	donor	donor	NOUN
taxlaw-11798	104	8	-	-	PUNCT
taxlaw-11798	104	9	advised	advise	VERB
taxlaw-11798	104	10	fund	fund	NOUN
taxlaw-11798	104	11	report	report	NOUN
taxlaw-11798	104	12	,	,	PUNCT
taxlaw-11798	104	13	at	at	ADP
taxlaw-11798	104	14	2	2	NUM
taxlaw-11798	104	15	-	-	SYM
taxlaw-11798	104	16	30	30	NUM
taxlaw-11798	104	17	(	(	PUNCT
taxlaw-11798	104	18	2021	2021	NUM
taxlaw-11798	104	19	)	)	PUNCT
taxlaw-11798	104	20	..	..	PUNCT
taxlaw-11798	105	1	26	26	NUM
taxlaw-11798	105	2	fidelity	fidelity	NOUN
taxlaw-11798	105	3	charitable	charitable	NOUN
taxlaw-11798	105	4	,	,	PUNCT
taxlaw-11798	105	5	giving	give	VERB
taxlaw-11798	105	6	report	report	NOUN
taxlaw-11798	105	7	2022	2022	NUM
taxlaw-11798	105	8	6	6	NUM
taxlaw-11798	105	9	(	(	PUNCT
taxlaw-11798	105	10	2022	2022	NUM
taxlaw-11798	105	11	)	)	PUNCT
taxlaw-11798	106	1	[	[	X
taxlaw-11798	106	2	hereinafter	hereinafter	NOUN
taxlaw-11798	106	3	fidelity	fidelity	PROPN
taxlaw-11798	106	4	2022	2022	NUM
taxlaw-11798	106	5	report	report	NOUN
taxlaw-11798	106	6	]	]	PUNCT
taxlaw-11798	106	7	.	.	PUNCT
taxlaw-11798	107	1	27	27	NUM
taxlaw-11798	107	2	fidelity	fidelity	PROPN
taxlaw-11798	107	3	2022	2022	NUM
taxlaw-11798	107	4	report	report	NOUN
taxlaw-11798	107	5	at	at	ADP
taxlaw-11798	107	6	19	19	NUM
taxlaw-11798	107	7	.	.	PUNCT
taxlaw-11798	107	8	28	28	NUM
taxlaw-11798	107	9	fidelity	fidelity	PROPN
taxlaw-11798	107	10	2022	2022	NUM
taxlaw-11798	107	11	report	report	NOUN
taxlaw-11798	107	12	at	at	ADP
taxlaw-11798	107	13	6	6	NUM
taxlaw-11798	107	14	.	.	SYM
taxlaw-11798	107	15	29	29	NUM
taxlaw-11798	107	16	fidelity	fidelity	PROPN
taxlaw-11798	107	17	2022	2022	NUM
taxlaw-11798	107	18	report	report	NOUN
taxlaw-11798	107	19	at	at	ADP
taxlaw-11798	107	20	6	6	NUM
taxlaw-11798	107	21	.	.	NOUN
taxlaw-11798	107	22	2023	2023	NUM
taxlaw-11798	107	23	]	]	PUNCT
taxlaw-11798	107	24	donor	donor	NOUN
taxlaw-11798	107	25	advised	advise	VERB
taxlaw-11798	107	26	funds	fund	NOUN
taxlaw-11798	107	27	7	7	NUM
taxlaw-11798	107	28	disbursements	disbursement	NOUN
taxlaw-11798	107	29	(	(	PUNCT
taxlaw-11798	107	30	known	know	VERB
taxlaw-11798	107	31	as	as	ADP
taxlaw-11798	107	32	grants	grant	NOUN
taxlaw-11798	107	33	)	)	PUNCT
taxlaw-11798	107	34	to	to	PART
taxlaw-11798	107	35	end	end	VERB
taxlaw-11798	107	36	-	-	PUNCT
taxlaw-11798	107	37	use	use	NOUN
taxlaw-11798	107	38	charities.30	charities.30	NOUN
taxlaw-11798	107	39	technically	technically	ADV
taxlaw-11798	107	40	,	,	PUNCT
taxlaw-11798	107	41	the	the	DET
taxlaw-11798	107	42	donor	donor	NOUN
taxlaw-11798	107	43	plays	play	VERB
taxlaw-11798	107	44	only	only	ADV
taxlaw-11798	107	45	an	an	DET
taxlaw-11798	107	46	advisory	advisory	ADJ
taxlaw-11798	107	47	role	role	NOUN
taxlaw-11798	107	48	in	in	ADP
taxlaw-11798	107	49	directing	direct	VERB
taxlaw-11798	107	50	disbursements	disbursement	NOUN
taxlaw-11798	107	51	,	,	PUNCT
taxlaw-11798	107	52	but	but	CCONJ
taxlaw-11798	107	53	in	in	ADP
taxlaw-11798	107	54	practice	practice	NOUN
taxlaw-11798	107	55	donors	donor	NOUN
taxlaw-11798	107	56	control	control	VERB
taxlaw-11798	107	57	disbursements.31	disbursements.31	NOUN
taxlaw-11798	107	58	the	the	DET
taxlaw-11798	107	59	reason	reason	NOUN
taxlaw-11798	107	60	for	for	ADP
taxlaw-11798	107	61	the	the	DET
taxlaw-11798	107	62	artifice	artifice	NOUN
taxlaw-11798	107	63	regarding	regard	VERB
taxlaw-11798	107	64	donor	donor	NOUN
taxlaw-11798	107	65	advice	advice	NOUN
taxlaw-11798	107	66	is	be	AUX
taxlaw-11798	107	67	tax	tax	NOUN
taxlaw-11798	107	68	.	.	PUNCT
taxlaw-11798	108	1	under	under	ADP
taxlaw-11798	108	2	current	current	ADJ
taxlaw-11798	108	3	law	law	NOUN
taxlaw-11798	108	4	,	,	PUNCT
taxlaw-11798	108	5	donors	donor	NOUN
taxlaw-11798	108	6	receive	receive	VERB
taxlaw-11798	108	7	a	a	DET
taxlaw-11798	108	8	tax	tax	NOUN
taxlaw-11798	108	9	deduction	deduction	NOUN
taxlaw-11798	108	10	for	for	ADP
taxlaw-11798	108	11	their	their	PRON
taxlaw-11798	108	12	contributions	contribution	NOUN
taxlaw-11798	108	13	to	to	ADP
taxlaw-11798	108	14	a	a	DET
taxlaw-11798	108	15	daf	daf	PROPN
taxlaw-11798	108	16	fund	fund	NOUN
taxlaw-11798	108	17	,	,	PUNCT
taxlaw-11798	108	18	which	which	PRON
taxlaw-11798	108	19	is	be	AUX
taxlaw-11798	108	20	a	a	DET
taxlaw-11798	108	21	public	public	ADJ
taxlaw-11798	108	22	charity	charity	NOUN
taxlaw-11798	108	23	,	,	PUNCT
taxlaw-11798	108	24	in	in	ADP
taxlaw-11798	108	25	the	the	DET
taxlaw-11798	108	26	year	year	NOUN
taxlaw-11798	108	27	in	in	ADP
taxlaw-11798	108	28	which	which	PRON
taxlaw-11798	108	29	those	those	DET
taxlaw-11798	108	30	contributions	contribution	NOUN
taxlaw-11798	108	31	are	be	AUX
taxlaw-11798	108	32	made.32	made.32	VERB
taxlaw-11798	108	33	the	the	DET
taxlaw-11798	108	34	deduction	deduction	NOUN
taxlaw-11798	108	35	at	at	ADP
taxlaw-11798	108	36	that	that	DET
taxlaw-11798	108	37	point	point	NOUN
taxlaw-11798	108	38	is	be	AUX
taxlaw-11798	108	39	justified	justify	VERB
taxlaw-11798	108	40	based	base	VERB
taxlaw-11798	108	41	on	on	ADP
taxlaw-11798	108	42	the	the	DET
taxlaw-11798	108	43	argument	argument	NOUN
taxlaw-11798	108	44	that	that	SCONJ
taxlaw-11798	108	45	the	the	DET
taxlaw-11798	108	46	donor	donor	NOUN
taxlaw-11798	108	47	has	have	AUX
taxlaw-11798	108	48	given	give	VERB
taxlaw-11798	108	49	up	up	ADP
taxlaw-11798	108	50	control	control	NOUN
taxlaw-11798	108	51	;	;	PUNCT
taxlaw-11798	108	52	that	that	SCONJ
taxlaw-11798	108	53	the	the	DET
taxlaw-11798	108	54	gift	gift	NOUN
taxlaw-11798	108	55	is	be	AUX
taxlaw-11798	108	56	complete.33	complete.33	ADJ
taxlaw-11798	108	57	certainly	certainly	ADV
taxlaw-11798	108	58	,	,	PUNCT
taxlaw-11798	108	59	the	the	DET
taxlaw-11798	108	60	funds	fund	NOUN
taxlaw-11798	108	61	can	can	AUX
taxlaw-11798	108	62	not	not	PART
taxlaw-11798	108	63	be	be	AUX
taxlaw-11798	108	64	regained	regain	VERB
taxlaw-11798	108	65	by	by	ADP
taxlaw-11798	108	66	the	the	DET
taxlaw-11798	108	67	donor	donor	NOUN
taxlaw-11798	108	68	,	,	PUNCT
taxlaw-11798	108	69	but	but	CCONJ
taxlaw-11798	108	70	in	in	ADP
taxlaw-11798	108	71	reality	reality	NOUN
taxlaw-11798	108	72	donors	donor	NOUN
taxlaw-11798	108	73	retain	retain	VERB
taxlaw-11798	108	74	control	control	NOUN
taxlaw-11798	108	75	regarding	regard	VERB
taxlaw-11798	108	76	disposition.34	disposition.34	PROPN
taxlaw-11798	108	77	1	1	NUM
taxlaw-11798	108	78	.	.	PUNCT
taxlaw-11798	109	1	are	be	AUX
taxlaw-11798	109	2	dafs	dafs	ADJ
taxlaw-11798	109	3	tax	tax	NOUN
taxlaw-11798	109	4	advantaged	advantage	VERB
taxlaw-11798	109	5	?	?	PUNCT
taxlaw-11798	110	1	one	one	PRON
taxlaw-11798	110	2	might	might	AUX
taxlaw-11798	110	3	infer	infer	VERB
taxlaw-11798	110	4	that	that	SCONJ
taxlaw-11798	110	5	the	the	DET
taxlaw-11798	110	6	receipt	receipt	NOUN
taxlaw-11798	110	7	of	of	ADP
taxlaw-11798	110	8	a	a	DET
taxlaw-11798	110	9	tax	tax	NOUN
taxlaw-11798	110	10	deduction	deduction	NOUN
taxlaw-11798	110	11	at	at	ADP
taxlaw-11798	110	12	the	the	DET
taxlaw-11798	110	13	time	time	NOUN
taxlaw-11798	110	14	assets	asset	NOUN
taxlaw-11798	110	15	are	be	AUX
taxlaw-11798	110	16	contributed	contribute	VERB
taxlaw-11798	110	17	to	to	ADP
taxlaw-11798	110	18	a	a	DET
taxlaw-11798	110	19	daf	daf	NOUN
taxlaw-11798	110	20	–	–	PUNCT
taxlaw-11798	110	21	versus	versus	ADP
taxlaw-11798	110	22	at	at	ADP
taxlaw-11798	110	23	a	a	DET
taxlaw-11798	110	24	later	later	ADJ
taxlaw-11798	110	25	point	point	NOUN
taxlaw-11798	110	26	when	when	SCONJ
taxlaw-11798	110	27	the	the	DET
taxlaw-11798	110	28	assets	asset	NOUN
taxlaw-11798	110	29	are	be	AUX
taxlaw-11798	110	30	distributed	distribute	VERB
taxlaw-11798	110	31	to	to	ADP
taxlaw-11798	110	32	end	end	VERB
taxlaw-11798	110	33	-	-	PUNCT
taxlaw-11798	110	34	use	use	NOUN
taxlaw-11798	110	35	charities	charity	NOUN
taxlaw-11798	110	36	–	–	PUNCT
taxlaw-11798	110	37	results	result	VERB
taxlaw-11798	110	38	in	in	ADP
taxlaw-11798	110	39	a	a	DET
taxlaw-11798	110	40	tax	tax	NOUN
taxlaw-11798	110	41	advantage	advantage	NOUN
taxlaw-11798	110	42	for	for	ADP
taxlaw-11798	110	43	daf	daf	PROPN
taxlaw-11798	110	44	donors.35	donors.35	NOUN
taxlaw-11798	110	45	but	but	CCONJ
taxlaw-11798	110	46	this	this	PRON
taxlaw-11798	110	47	is	be	AUX
taxlaw-11798	110	48	n’t	not	PART
taxlaw-11798	110	49	necessarily	necessarily	ADV
taxlaw-11798	110	50	the	the	DET
taxlaw-11798	110	51	case	case	NOUN
taxlaw-11798	110	52	.	.	PUNCT
taxlaw-11798	111	1	indeed	indeed	ADV
taxlaw-11798	111	2	,	,	PUNCT
taxlaw-11798	111	3	as	as	SCONJ
taxlaw-11798	111	4	professor	professor	PROPN
taxlaw-11798	111	5	john	john	PROPN
taxlaw-11798	111	6	brooks	brooks	PROPN
taxlaw-11798	111	7	has	have	AUX
taxlaw-11798	111	8	shown	show	VERB
taxlaw-11798	111	9	,	,	PUNCT
taxlaw-11798	111	10	“	"	PUNCT
taxlaw-11798	111	11	for	for	ADP
taxlaw-11798	111	12	most	most	ADJ
taxlaw-11798	111	13	donors	donor	NOUN
taxlaw-11798	111	14	most	most	ADJ
taxlaw-11798	111	15	of	of	ADP
taxlaw-11798	111	16	the	the	DET
taxlaw-11798	111	17	time	time	NOUN
taxlaw-11798	111	18	,	,	PUNCT
taxlaw-11798	111	19	there	there	PRON
taxlaw-11798	111	20	is	be	VERB
taxlaw-11798	111	21	no	no	DET
taxlaw-11798	111	22	substantial	substantial	ADJ
taxlaw-11798	111	23	tax	tax	NOUN
taxlaw-11798	111	24	benefit	benefit	NOUN
taxlaw-11798	111	25	to	to	ADP
taxlaw-11798	111	26	donating	donate	VERB
taxlaw-11798	111	27	to	to	ADP
taxlaw-11798	111	28	a	a	DET
taxlaw-11798	111	29	daf	daf	NOUN
taxlaw-11798	111	30	,	,	PUNCT
taxlaw-11798	111	31	and	and	CCONJ
taxlaw-11798	111	32	there	there	PRON
taxlaw-11798	111	33	may	may	AUX
taxlaw-11798	111	34	even	even	ADV
taxlaw-11798	111	35	be	be	AUX
taxlaw-11798	111	36	a	a	DET
taxlaw-11798	111	37	tax	tax	NOUN
taxlaw-11798	111	38	cost	cost	NOUN
taxlaw-11798	111	39	.	.	PUNCT
taxlaw-11798	112	1	”36	”36	NOUN
taxlaw-11798	112	2	brooks	brooks	PROPN
taxlaw-11798	112	3	compares	compare	VERB
taxlaw-11798	112	4	1	1	NUM
taxlaw-11798	112	5	)	)	PUNCT
taxlaw-11798	112	6	donating	donate	VERB
taxlaw-11798	112	7	to	to	ADP
taxlaw-11798	112	8	a	a	DET
taxlaw-11798	112	9	daf	daf	NOUN
taxlaw-11798	112	10	today	today	NOUN
taxlaw-11798	112	11	followed	follow	VERB
taxlaw-11798	112	12	by	by	ADP
taxlaw-11798	112	13	distribution	distribution	NOUN
taxlaw-11798	112	14	from	from	ADP
taxlaw-11798	112	15	the	the	DET
taxlaw-11798	112	16	daf	daf	NOUN
taxlaw-11798	112	17	to	to	ADP
taxlaw-11798	112	18	a	a	DET
taxlaw-11798	112	19	charity	charity	NOUN
taxlaw-11798	112	20	in	in	ADP
taxlaw-11798	112	21	one	one	NUM
taxlaw-11798	112	22	year	year	NOUN
taxlaw-11798	112	23	to	to	ADP
taxlaw-11798	112	24	2	2	NUM
taxlaw-11798	112	25	)	)	PUNCT
taxlaw-11798	112	26	retaining	retain	VERB
taxlaw-11798	112	27	the	the	DET
taxlaw-11798	112	28	asset	asset	NOUN
taxlaw-11798	112	29	for	for	ADP
taxlaw-11798	112	30	a	a	DET
taxlaw-11798	112	31	year	year	NOUN
taxlaw-11798	112	32	and	and	CCONJ
taxlaw-11798	112	33	then	then	ADV
taxlaw-11798	112	34	donating	donate	VERB
taxlaw-11798	112	35	to	to	ADP
taxlaw-11798	112	36	charity.37	charity.37	PROPN
taxlaw-11798	112	37	suppose	suppose	VERB
taxlaw-11798	112	38	first	first	ADV
taxlaw-11798	112	39	that	that	SCONJ
taxlaw-11798	112	40	the	the	DET
taxlaw-11798	112	41	asset	asset	NOUN
taxlaw-11798	112	42	is	be	AUX
taxlaw-11798	112	43	cash	cash	NOUN
taxlaw-11798	112	44	,	,	PUNCT
taxlaw-11798	112	45	that	that	SCONJ
taxlaw-11798	112	46	the	the	DET
taxlaw-11798	112	47	cash	cash	NOUN
taxlaw-11798	112	48	can	can	AUX
taxlaw-11798	112	49	be	be	AUX
taxlaw-11798	112	50	invested	invest	VERB
taxlaw-11798	112	51	at	at	ADP
taxlaw-11798	112	52	a	a	DET
taxlaw-11798	112	53	10	10	NUM
taxlaw-11798	112	54	%	%	NOUN
taxlaw-11798	112	55	rate	rate	NOUN
taxlaw-11798	112	56	,	,	PUNCT
taxlaw-11798	112	57	and	and	CCONJ
taxlaw-11798	112	58	that	that	SCONJ
taxlaw-11798	112	59	the	the	DET
taxlaw-11798	112	60	donor	donor	NOUN
taxlaw-11798	112	61	faces	face	VERB
taxlaw-11798	112	62	a	a	DET
taxlaw-11798	112	63	marginal	marginal	ADJ
taxlaw-11798	112	64	tax	tax	NOUN
taxlaw-11798	112	65	rate	rate	NOUN
taxlaw-11798	112	66	of	of	ADP
taxlaw-11798	112	67	40	40	NUM
taxlaw-11798	112	68	%	%	NOUN
taxlaw-11798	112	69	.	.	PUNCT
taxlaw-11798	113	1	first	first	ADV
taxlaw-11798	113	2	,	,	PUNCT
taxlaw-11798	113	3	assume	assume	VERB
taxlaw-11798	113	4	that	that	SCONJ
taxlaw-11798	113	5	the	the	DET
taxlaw-11798	113	6	donor	donor	NOUN
taxlaw-11798	113	7	has	have	VERB
taxlaw-11798	113	8	$	$	SYM
taxlaw-11798	113	9	100	100	NUM
taxlaw-11798	113	10	that	that	PRON
taxlaw-11798	113	11	she	she	PRON
taxlaw-11798	113	12	contributes	contribute	VERB
taxlaw-11798	113	13	to	to	ADP
taxlaw-11798	113	14	a	a	DET
taxlaw-11798	113	15	daf	daf	NOUN
taxlaw-11798	113	16	.	.	PUNCT
taxlaw-11798	114	1	her	her	PRON
taxlaw-11798	114	2	immediate	immediate	ADJ
taxlaw-11798	114	3	tax	tax	NOUN
taxlaw-11798	114	4	deduction	deduction	NOUN
taxlaw-11798	114	5	provides	provide	VERB
taxlaw-11798	114	6	a	a	DET
taxlaw-11798	114	7	tax	tax	NOUN
taxlaw-11798	114	8	savings	saving	NOUN
taxlaw-11798	114	9	of	of	ADP
taxlaw-11798	114	10	$	$	SYM
taxlaw-11798	114	11	40	40	NUM
taxlaw-11798	114	12	.	.	PUNCT
taxlaw-11798	115	1	a	a	DET
taxlaw-11798	115	2	year	year	NOUN
taxlaw-11798	115	3	later	later	ADV
taxlaw-11798	115	4	,	,	PUNCT
taxlaw-11798	115	5	the	the	DET
taxlaw-11798	115	6	daf	daf	NOUN
taxlaw-11798	115	7	can	can	AUX
taxlaw-11798	115	8	distribute	distribute	VERB
taxlaw-11798	115	9	$	$	SYM
taxlaw-11798	115	10	110	110	NUM
taxlaw-11798	115	11	to	to	ADP
taxlaw-11798	115	12	charity	charity	NOUN
taxlaw-11798	115	13	,	,	PUNCT
taxlaw-11798	115	14	since	since	SCONJ
taxlaw-11798	115	15	returns	return	NOUN
taxlaw-11798	115	16	within	within	ADP
taxlaw-11798	115	17	a	a	DET
taxlaw-11798	115	18	daf	daf	NOUN
taxlaw-11798	115	19	are	be	AUX
taxlaw-11798	115	20	not	not	PART
taxlaw-11798	115	21	taxed.38	taxed.38	PROPN
taxlaw-11798	115	22	and	and	CCONJ
taxlaw-11798	115	23	the	the	DET
taxlaw-11798	115	24	donor	donor	NOUN
taxlaw-11798	115	25	’s	’s	PART
taxlaw-11798	115	26	tax	tax	NOUN
taxlaw-11798	115	27	savings	saving	NOUN
taxlaw-11798	115	28	grows	grow	VERB
taxlaw-11798	115	29	to	to	ADP
taxlaw-11798	115	30	$	$	SYM
taxlaw-11798	115	31	42.40	42.40	NUM
taxlaw-11798	115	32	after	after	ADP
taxlaw-11798	115	33	tax	tax	NOUN
taxlaw-11798	115	34	,	,	PUNCT
taxlaw-11798	115	35	assuming	assume	VERB
taxlaw-11798	115	36	her	her	PRON
taxlaw-11798	115	37	10	10	NUM
taxlaw-11798	115	38	%	%	NOUN
taxlaw-11798	115	39	return	return	NOUN
taxlaw-11798	115	40	is	be	AUX
taxlaw-11798	115	41	taxable	taxable	ADJ
taxlaw-11798	115	42	as	as	ADP
taxlaw-11798	115	43	ordinary	ordinary	ADJ
taxlaw-11798	115	44	income	income	NOUN
taxlaw-11798	115	45	.	.	PUNCT
taxlaw-11798	116	1	30	30	NUM
taxlaw-11798	116	2	fidelity	fidelity	PROPN
taxlaw-11798	116	3	2022	2022	NUM
taxlaw-11798	116	4	report	report	NOUN
taxlaw-11798	116	5	at	at	ADP
taxlaw-11798	116	6	6	6	NUM
taxlaw-11798	116	7	.	.	NOUN
taxlaw-11798	116	8	31	31	NUM
taxlaw-11798	116	9	as	as	SCONJ
taxlaw-11798	116	10	numerous	numerous	ADJ
taxlaw-11798	116	11	commentators	commentator	NOUN
taxlaw-11798	116	12	have	have	AUX
taxlaw-11798	116	13	pointed	point	VERB
taxlaw-11798	116	14	out	out	ADP
taxlaw-11798	116	15	,	,	PUNCT
taxlaw-11798	116	16	the	the	DET
taxlaw-11798	116	17	daf	daf	ADJ
taxlaw-11798	116	18	sponsor	sponsor	NOUN
taxlaw-11798	116	19	market	market	NOUN
taxlaw-11798	116	20	is	be	AUX
taxlaw-11798	116	21	competitive	competitive	ADJ
taxlaw-11798	116	22	.	.	PUNCT
taxlaw-11798	117	1	if	if	SCONJ
taxlaw-11798	117	2	a	a	DET
taxlaw-11798	117	3	sponsor	sponsor	NOUN
taxlaw-11798	117	4	failed	fail	VERB
taxlaw-11798	117	5	to	to	PART
taxlaw-11798	117	6	follow	follow	VERB
taxlaw-11798	117	7	the	the	DET
taxlaw-11798	117	8	disposition	disposition	NOUN
taxlaw-11798	117	9	advice	advice	NOUN
taxlaw-11798	117	10	of	of	ADP
taxlaw-11798	117	11	account	account	NOUN
taxlaw-11798	117	12	holders	holder	NOUN
taxlaw-11798	117	13	,	,	PUNCT
taxlaw-11798	117	14	those	those	DET
taxlaw-11798	117	15	holders	holder	NOUN
taxlaw-11798	117	16	would	would	AUX
taxlaw-11798	117	17	likely	likely	ADV
taxlaw-11798	117	18	move	move	VERB
taxlaw-11798	117	19	their	their	PRON
taxlaw-11798	117	20	accounts	account	NOUN
taxlaw-11798	117	21	to	to	ADP
taxlaw-11798	117	22	another	another	DET
taxlaw-11798	117	23	sponsor	sponsor	NOUN
taxlaw-11798	117	24	.	.	PUNCT
taxlaw-11798	118	1	brunson	brunson	PROPN
taxlaw-11798	118	2	,	,	PUNCT
taxlaw-11798	118	3	supra	supra	PROPN
taxlaw-11798	118	4	note	note	PROPN
taxlaw-11798	118	5	17	17	NUM
taxlaw-11798	118	6	,	,	PUNCT
taxlaw-11798	118	7	at	at	ADP
taxlaw-11798	118	8	259	259	NUM
taxlaw-11798	118	9	;	;	PUNCT
taxlaw-11798	118	10	colinvaux	colinvaux	NOUN
taxlaw-11798	118	11	(	(	PUNCT
taxlaw-11798	118	12	2017	2017	NUM
taxlaw-11798	118	13	)	)	PUNCT
taxlaw-11798	118	14	,	,	PUNCT
taxlaw-11798	118	15	supra	supra	PROPN
taxlaw-11798	118	16	note	note	PROPN
taxlaw-11798	118	17	22	22	NUM
taxlaw-11798	118	18	,	,	PUNCT
taxlaw-11798	118	19	at	at	ADP
taxlaw-11798	118	20	52	52	NUM
taxlaw-11798	118	21	;	;	PUNCT
taxlaw-11798	118	22	roger	roger	PROPN
taxlaw-11798	118	23	colinvaux	colinvaux	PROPN
taxlaw-11798	118	24	,	,	PUNCT
taxlaw-11798	118	25	speeding	speed	VERB
taxlaw-11798	118	26	up	up	ADP
taxlaw-11798	118	27	benefits	benefit	NOUN
taxlaw-11798	118	28	to	to	ADP
taxlaw-11798	118	29	charity	charity	NOUN
taxlaw-11798	118	30	:	:	PUNCT
taxlaw-11798	118	31	donor	donor	NOUN
taxlaw-11798	118	32	advised	advise	VERB
taxlaw-11798	118	33	fund	fund	NOUN
taxlaw-11798	118	34	and	and	CCONJ
taxlaw-11798	118	35	foundation	foundation	NOUN
taxlaw-11798	118	36	reform	reform	NOUN
taxlaw-11798	118	37	,	,	PUNCT
taxlaw-11798	118	38	63	63	NUM
taxlaw-11798	118	39	b.c	b.c	PROPN
taxlaw-11798	118	40	.	.	PROPN
taxlaw-11798	118	41	l.	l.	PROPN
taxlaw-11798	118	42	rev	rev	PROPN
taxlaw-11798	118	43	.	.	PROPN
taxlaw-11798	118	44	2621	2621	NUM
taxlaw-11798	118	45	,	,	PUNCT
taxlaw-11798	118	46	at	at	ADP
taxlaw-11798	118	47	30	30	NUM
taxlaw-11798	118	48	(	(	PUNCT
taxlaw-11798	118	49	2022	2022	NUM
taxlaw-11798	118	50	)	)	PUNCT
taxlaw-11798	118	51	;	;	PUNCT
taxlaw-11798	118	52	colinvaux	colinvaux	PROPN
taxlaw-11798	118	53	&	&	CCONJ
taxlaw-11798	118	54	madoff	madoff	PROPN
taxlaw-11798	118	55	(	(	PUNCT
taxlaw-11798	118	56	2019	2019	NUM
taxlaw-11798	118	57	)	)	PUNCT
taxlaw-11798	118	58	,	,	PUNCT
taxlaw-11798	118	59	supra	supra	PROPN
taxlaw-11798	118	60	note	note	PROPN
taxlaw-11798	118	61	18	18	NUM
taxlaw-11798	118	62	,	,	PUNCT
taxlaw-11798	118	63	at	at	ADP
taxlaw-11798	118	64	1871	1871	NUM
taxlaw-11798	118	65	;	;	PUNCT
taxlaw-11798	118	66	zelinsky	zelinsky	ADJ
taxlaw-11798	118	67	,	,	PUNCT
taxlaw-11798	118	68	supra	supra	PROPN
taxlaw-11798	118	69	note	note	NOUN
taxlaw-11798	118	70	17	17	NUM
taxlaw-11798	118	71	,	,	PUNCT
taxlaw-11798	118	72	at	at	ADP
taxlaw-11798	118	73	759	759	NUM
taxlaw-11798	118	74	;	;	PUNCT
taxlaw-11798	118	75	daniel	daniel	PROPN
taxlaw-11798	118	76	j.	j.	PROPN
taxlaw-11798	118	77	hemel	hemel	PROPN
taxlaw-11798	118	78	,	,	PUNCT
taxlaw-11798	118	79	joseph	joseph	PROPN
taxlaw-11798	118	80	bankman	bankman	PROPN
taxlaw-11798	118	81	&	&	CCONJ
taxlaw-11798	118	82	paul	paul	PROPN
taxlaw-11798	118	83	brest	brest	PROPN
taxlaw-11798	118	84	,	,	PUNCT
taxlaw-11798	118	85	are	be	AUX
taxlaw-11798	118	86	donor	donor	NOUN
taxlaw-11798	118	87	-	-	PUNCT
taxlaw-11798	118	88	advised	advise	VERB
taxlaw-11798	118	89	funds	fund	NOUN
taxlaw-11798	118	90	good	good	ADJ
taxlaw-11798	118	91	for	for	ADP
taxlaw-11798	118	92	the	the	DET
taxlaw-11798	118	93	nonprofit	nonprofit	ADJ
taxlaw-11798	118	94	sector	sector	NOUN
taxlaw-11798	118	95	?	?	PUNCT
taxlaw-11798	118	96	,	,	PUNCT
taxlaw-11798	118	97	87	87	NUM
taxlaw-11798	118	98	exempt	exempt	ADJ
taxlaw-11798	118	99	org	org	NOUN
taxlaw-11798	118	100	.	.	PUNCT
taxlaw-11798	119	1	tax	tax	NOUN
taxlaw-11798	119	2	rev	rev	PROPN
taxlaw-11798	119	3	.	.	PROPN
taxlaw-11798	119	4	287	287	NUM
taxlaw-11798	119	5	,	,	PUNCT
taxlaw-11798	119	6	at	at	ADP
taxlaw-11798	119	7	288	288	NUM
taxlaw-11798	119	8	(	(	PUNCT
taxlaw-11798	119	9	2021	2021	NUM
taxlaw-11798	119	10	)	)	PUNCT
taxlaw-11798	119	11	;	;	PUNCT
taxlaw-11798	119	12	brian	brian	PROPN
taxlaw-11798	119	13	galle	galle	PROPN
taxlaw-11798	119	14	,	,	PUNCT
taxlaw-11798	119	15	pay	pay	VERB
taxlaw-11798	119	16	it	it	PRON
taxlaw-11798	119	17	forward	forward	ADV
taxlaw-11798	119	18	?	?	PUNCT
taxlaw-11798	120	1	law	law	NOUN
taxlaw-11798	120	2	and	and	CCONJ
taxlaw-11798	120	3	the	the	DET
taxlaw-11798	120	4	problem	problem	NOUN
taxlaw-11798	120	5	of	of	ADP
taxlaw-11798	120	6	restricted	restricted	ADJ
taxlaw-11798	120	7	spending	spending	NOUN
taxlaw-11798	120	8	philanthropy	philanthropy	NOUN
taxlaw-11798	120	9	,	,	PUNCT
taxlaw-11798	120	10	93	93	NUM
taxlaw-11798	120	11	wash	wash	NOUN
taxlaw-11798	120	12	.	.	PUNCT
taxlaw-11798	121	1	u.	u.	PROPN
taxlaw-11798	121	2	l.	l.	PROPN
taxlaw-11798	121	3	rev	rev	PROPN
taxlaw-11798	121	4	.	.	PROPN
taxlaw-11798	121	5	1143	1143	NUM
taxlaw-11798	121	6	,	,	PUNCT
taxlaw-11798	121	7	at	at	ADP
taxlaw-11798	121	8	1150	1150	NUM
taxlaw-11798	121	9	(	(	PUNCT
taxlaw-11798	121	10	2016	2016	NUM
taxlaw-11798	121	11	)	)	PUNCT
taxlaw-11798	121	12	.	.	PUNCT
taxlaw-11798	122	1	32	32	NUM
taxlaw-11798	122	2	i.r.c	i.r.c	NOUN
taxlaw-11798	122	3	.	.	PUNCT
taxlaw-11798	123	1	§	§	PROPN
taxlaw-11798	123	2	170	170	NUM
taxlaw-11798	123	3	.	.	PUNCT
taxlaw-11798	124	1	33	33	NUM
taxlaw-11798	124	2	colinvaux	colinvaux	NOUN
taxlaw-11798	124	3	&	&	CCONJ
taxlaw-11798	124	4	madoff	madoff	PROPN
taxlaw-11798	124	5	(	(	PUNCT
taxlaw-11798	124	6	2019	2019	NUM
taxlaw-11798	124	7	)	)	PUNCT
taxlaw-11798	124	8	,	,	PUNCT
taxlaw-11798	124	9	supra	supra	PROPN
taxlaw-11798	124	10	note	note	PROPN
taxlaw-11798	124	11	18	18	NUM
taxlaw-11798	124	12	,	,	PUNCT
taxlaw-11798	124	13	at	at	ADP
taxlaw-11798	124	14	1870	1870	NUM
taxlaw-11798	124	15	;	;	PUNCT
taxlaw-11798	124	16	colinvaux	colinvaux	X
taxlaw-11798	124	17	(	(	PUNCT
taxlaw-11798	124	18	2017	2017	NUM
taxlaw-11798	124	19	)	)	PUNCT
taxlaw-11798	124	20	,	,	PUNCT
taxlaw-11798	124	21	supra	supra	PROPN
taxlaw-11798	124	22	note	note	PROPN
taxlaw-11798	124	23	22	22	NUM
taxlaw-11798	124	24	,	,	PUNCT
taxlaw-11798	124	25	at	at	ADP
taxlaw-11798	124	26	44	44	NUM
taxlaw-11798	124	27	.	.	PUNCT
taxlaw-11798	125	1	34	34	NUM
taxlaw-11798	125	2	colinvaux	colinvaux	NOUN
taxlaw-11798	125	3	&	&	CCONJ
taxlaw-11798	125	4	madoff	madoff	PROPN
taxlaw-11798	125	5	(	(	PUNCT
taxlaw-11798	125	6	2019	2019	NUM
taxlaw-11798	125	7	)	)	PUNCT
taxlaw-11798	125	8	,	,	PUNCT
taxlaw-11798	125	9	supra	supra	PROPN
taxlaw-11798	125	10	note	note	PROPN
taxlaw-11798	125	11	18	18	NUM
taxlaw-11798	125	12	,	,	PUNCT
taxlaw-11798	125	13	at	at	ADP
taxlaw-11798	125	14	1870	1870	NUM
taxlaw-11798	125	15	;	;	PUNCT
taxlaw-11798	125	16	colinvaux	colinvaux	X
taxlaw-11798	125	17	(	(	PUNCT
taxlaw-11798	125	18	2017	2017	NUM
taxlaw-11798	125	19	)	)	PUNCT
taxlaw-11798	125	20	,	,	PUNCT
taxlaw-11798	125	21	supra	supra	PROPN
taxlaw-11798	125	22	note	note	PROPN
taxlaw-11798	125	23	22	22	NUM
taxlaw-11798	125	24	,	,	PUNCT
taxlaw-11798	125	25	at	at	ADP
taxlaw-11798	125	26	44	44	NUM
taxlaw-11798	125	27	.	.	NOUN
taxlaw-11798	125	28	35	35	NUM
taxlaw-11798	125	29	the	the	DET
taxlaw-11798	125	30	issue	issue	NOUN
taxlaw-11798	125	31	here	here	ADV
taxlaw-11798	125	32	is	be	AUX
taxlaw-11798	125	33	whether	whether	SCONJ
taxlaw-11798	125	34	dafs	dafs	ADJ
taxlaw-11798	125	35	produce	produce	VERB
taxlaw-11798	125	36	better	well	ADJ
taxlaw-11798	125	37	after	after	ADP
taxlaw-11798	125	38	-	-	PUNCT
taxlaw-11798	125	39	tax	tax	NOUN
taxlaw-11798	125	40	results	result	NOUN
taxlaw-11798	125	41	than	than	ADP
taxlaw-11798	125	42	the	the	DET
taxlaw-11798	125	43	alternative	alternative	NOUN
taxlaw-11798	125	44	,	,	PUNCT
taxlaw-11798	125	45	a	a	DET
taxlaw-11798	125	46	situation	situation	NOUN
taxlaw-11798	125	47	that	that	PRON
taxlaw-11798	125	48	i	i	PRON
taxlaw-11798	125	49	will	will	AUX
taxlaw-11798	125	50	refer	refer	VERB
taxlaw-11798	125	51	to	to	ADP
taxlaw-11798	125	52	as	as	ADP
taxlaw-11798	125	53	a	a	DET
taxlaw-11798	125	54	tax	tax	NOUN
taxlaw-11798	125	55	advantage	advantage	NOUN
taxlaw-11798	125	56	in	in	ADP
taxlaw-11798	125	57	a	a	DET
taxlaw-11798	125	58	conventional	conventional	ADJ
taxlaw-11798	125	59	sense	sense	NOUN
taxlaw-11798	125	60	.	.	PUNCT
taxlaw-11798	126	1	daf	daf	ADJ
taxlaw-11798	126	2	accounts	account	NOUN
taxlaw-11798	126	3	may	may	AUX
taxlaw-11798	126	4	also	also	ADV
taxlaw-11798	126	5	be	be	AUX
taxlaw-11798	126	6	treated	treat	VERB
taxlaw-11798	126	7	more	more	ADV
taxlaw-11798	126	8	favorably	favorably	ADV
taxlaw-11798	126	9	than	than	ADP
taxlaw-11798	126	10	alternatives	alternative	NOUN
taxlaw-11798	126	11	under	under	ADP
taxlaw-11798	126	12	various	various	ADJ
taxlaw-11798	126	13	limitations	limitation	NOUN
taxlaw-11798	126	14	on	on	ADP
taxlaw-11798	126	15	deductibility	deductibility	NOUN
taxlaw-11798	126	16	.	.	PUNCT
taxlaw-11798	127	1	these	these	DET
taxlaw-11798	127	2	tax	tax	NOUN
taxlaw-11798	127	3	advantages	advantage	NOUN
taxlaw-11798	127	4	are	be	AUX
taxlaw-11798	127	5	discussed	discuss	VERB
taxlaw-11798	127	6	infra	infra	NOUN
taxlaw-11798	127	7	.	.	PUNCT
taxlaw-11798	128	1	36	36	NUM
taxlaw-11798	128	2	brooks	brook	NOUN
taxlaw-11798	128	3	,	,	PUNCT
taxlaw-11798	128	4	supra	supra	PROPN
taxlaw-11798	128	5	note	note	PROPN
taxlaw-11798	128	6	22	22	NUM
taxlaw-11798	128	7	,	,	PUNCT
taxlaw-11798	128	8	at	at	ADP
taxlaw-11798	128	9	1022	1022	NUM
taxlaw-11798	128	10	.	.	PUNCT
taxlaw-11798	129	1	37	37	NUM
taxlaw-11798	129	2	brooks	brook	NOUN
taxlaw-11798	129	3	,	,	PUNCT
taxlaw-11798	129	4	supra	supra	PROPN
taxlaw-11798	129	5	note	note	PROPN
taxlaw-11798	129	6	22	22	NUM
taxlaw-11798	129	7	,	,	PUNCT
taxlaw-11798	129	8	at	at	ADP
taxlaw-11798	129	9	1016	1016	NUM
taxlaw-11798	129	10	.	.	PUNCT
taxlaw-11798	130	1	i	i	PRON
taxlaw-11798	130	2	have	have	VERB
taxlaw-11798	130	3	adjusted	adjust	VERB
taxlaw-11798	130	4	brooks	brook	NOUN
taxlaw-11798	130	5	’	'	PUNCT
taxlaw-11798	130	6	hypotheticals	hypothetical	NOUN
taxlaw-11798	130	7	slightly	slightly	ADV
taxlaw-11798	130	8	but	but	CCONJ
taxlaw-11798	130	9	not	not	PART
taxlaw-11798	130	10	,	,	PUNCT
taxlaw-11798	130	11	i	i	PRON
taxlaw-11798	130	12	think	think	VERB
taxlaw-11798	130	13	,	,	PUNCT
taxlaw-11798	130	14	in	in	ADP
taxlaw-11798	130	15	any	any	DET
taxlaw-11798	130	16	meaningful	meaningful	ADJ
taxlaw-11798	130	17	way	way	NOUN
taxlaw-11798	130	18	.	.	PUNCT
taxlaw-11798	131	1	38	38	NUM
taxlaw-11798	131	2	i.r.c	i.r.c	NOUN
taxlaw-11798	131	3	.	.	PUNCT
taxlaw-11798	132	1	§	§	PROPN
taxlaw-11798	132	2	501(c)(3	501(c)(3	NUM
taxlaw-11798	132	3	)	)	PUNCT
taxlaw-11798	132	4	.	.	PUNCT
taxlaw-11798	133	1	recall	recall	VERB
taxlaw-11798	133	2	that	that	SCONJ
taxlaw-11798	133	3	the	the	DET
taxlaw-11798	133	4	daf	daf	NOUN
taxlaw-11798	133	5	is	be	AUX
taxlaw-11798	133	6	a	a	DET
taxlaw-11798	133	7	public	public	ADJ
taxlaw-11798	133	8	charity	charity	NOUN
taxlaw-11798	133	9	.	.	PUNCT
taxlaw-11798	134	1	8	8	NUM
taxlaw-11798	134	2	columbia	columbia	PROPN
taxlaw-11798	134	3	journal	journal	PROPN
taxlaw-11798	134	4	of	of	ADP
taxlaw-11798	134	5	tax	tax	NOUN
taxlaw-11798	134	6	law	law	NOUN
taxlaw-11798	135	1	[	[	X
taxlaw-11798	135	2	vol	vol	NOUN
taxlaw-11798	135	3	:	:	PUNCT
taxlaw-11798	135	4	14:1	14:1	NUM
taxlaw-11798	135	5	if	if	SCONJ
taxlaw-11798	135	6	instead	instead	ADV
taxlaw-11798	135	7	the	the	DET
taxlaw-11798	135	8	donor	donor	NOUN
taxlaw-11798	135	9	holds	hold	VERB
taxlaw-11798	135	10	the	the	DET
taxlaw-11798	135	11	$	$	SYM
taxlaw-11798	135	12	100	100	NUM
taxlaw-11798	135	13	cash	cash	NOUN
taxlaw-11798	135	14	for	for	ADP
taxlaw-11798	135	15	a	a	DET
taxlaw-11798	135	16	year	year	NOUN
taxlaw-11798	135	17	in	in	ADP
taxlaw-11798	135	18	an	an	DET
taxlaw-11798	135	19	interest	interest	NOUN
taxlaw-11798	135	20	earning	earn	VERB
taxlaw-11798	135	21	taxable	taxable	ADJ
taxlaw-11798	135	22	account	account	NOUN
taxlaw-11798	135	23	,	,	PUNCT
taxlaw-11798	135	24	the	the	DET
taxlaw-11798	135	25	amount	amount	NOUN
taxlaw-11798	135	26	grows	grow	VERB
taxlaw-11798	135	27	to	to	ADP
taxlaw-11798	135	28	$	$	SYM
taxlaw-11798	135	29	106	106	NUM
taxlaw-11798	135	30	after	after	ADP
taxlaw-11798	135	31	tax	tax	NOUN
taxlaw-11798	135	32	.	.	PUNCT
taxlaw-11798	136	1	donation	donation	NOUN
taxlaw-11798	136	2	of	of	ADP
taxlaw-11798	136	3	$	$	SYM
taxlaw-11798	136	4	106	106	NUM
taxlaw-11798	136	5	yields	yield	NOUN
taxlaw-11798	136	6	the	the	DET
taxlaw-11798	136	7	donor	donor	NOUN
taxlaw-11798	136	8	tax	tax	NOUN
taxlaw-11798	136	9	savings	saving	NOUN
taxlaw-11798	136	10	of	of	ADP
taxlaw-11798	136	11	$	$	SYM
taxlaw-11798	136	12	42.40	42.40	NUM
taxlaw-11798	136	13	.	.	PUNCT
taxlaw-11798	137	1	so	so	ADV
taxlaw-11798	137	2	,	,	PUNCT
taxlaw-11798	137	3	in	in	ADP
taxlaw-11798	137	4	this	this	DET
taxlaw-11798	137	5	hypothetical	hypothetical	ADJ
taxlaw-11798	137	6	,	,	PUNCT
taxlaw-11798	137	7	the	the	DET
taxlaw-11798	137	8	donor	donor	NOUN
taxlaw-11798	137	9	’s	’s	PART
taxlaw-11798	137	10	tax	tax	NOUN
taxlaw-11798	137	11	savings	saving	NOUN
taxlaw-11798	137	12	is	be	AUX
taxlaw-11798	137	13	unaffected	unaffected	ADJ
taxlaw-11798	137	14	by	by	ADP
taxlaw-11798	137	15	the	the	DET
taxlaw-11798	137	16	use	use	NOUN
taxlaw-11798	137	17	of	of	ADP
taxlaw-11798	137	18	a	a	DET
taxlaw-11798	137	19	daf	daf	NOUN
taxlaw-11798	137	20	,	,	PUNCT
taxlaw-11798	137	21	but	but	CCONJ
taxlaw-11798	137	22	the	the	DET
taxlaw-11798	137	23	charity	charity	NOUN
taxlaw-11798	137	24	receives	receive	VERB
taxlaw-11798	137	25	$	$	SYM
taxlaw-11798	137	26	4	4	NUM
taxlaw-11798	137	27	more	more	ADJ
taxlaw-11798	137	28	(	(	PUNCT
taxlaw-11798	137	29	3.8	3.8	NUM
taxlaw-11798	137	30	%	%	NOUN
taxlaw-11798	137	31	)	)	PUNCT
taxlaw-11798	137	32	if	if	SCONJ
taxlaw-11798	137	33	a	a	DET
taxlaw-11798	137	34	daf	daf	NOUN
taxlaw-11798	137	35	is	be	AUX
taxlaw-11798	137	36	employed	employ	VERB
taxlaw-11798	137	37	.	.	PUNCT
taxlaw-11798	138	1	the	the	DET
taxlaw-11798	138	2	reason	reason	NOUN
taxlaw-11798	138	3	,	,	PUNCT
taxlaw-11798	138	4	of	of	ADP
taxlaw-11798	138	5	course	course	NOUN
taxlaw-11798	138	6	,	,	PUNCT
taxlaw-11798	138	7	is	be	AUX
taxlaw-11798	138	8	that	that	SCONJ
taxlaw-11798	138	9	the	the	DET
taxlaw-11798	138	10	investment	investment	NOUN
taxlaw-11798	138	11	earnings	earning	NOUN
taxlaw-11798	138	12	within	within	ADP
taxlaw-11798	138	13	the	the	DET
taxlaw-11798	138	14	daf	daf	NOUN
taxlaw-11798	138	15	are	be	AUX
taxlaw-11798	138	16	not	not	PART
taxlaw-11798	138	17	taxed	tax	VERB
taxlaw-11798	138	18	.	.	PUNCT
taxlaw-11798	139	1	assuming	assume	VERB
taxlaw-11798	139	2	that	that	SCONJ
taxlaw-11798	139	3	the	the	DET
taxlaw-11798	139	4	donor	donor	NOUN
taxlaw-11798	139	5	cares	care	VERB
taxlaw-11798	139	6	about	about	ADP
taxlaw-11798	139	7	the	the	DET
taxlaw-11798	139	8	net	net	ADJ
taxlaw-11798	139	9	amount	amount	NOUN
taxlaw-11798	139	10	distributed	distribute	VERB
taxlaw-11798	139	11	to	to	ADP
taxlaw-11798	139	12	charity	charity	NOUN
taxlaw-11798	139	13	as	as	ADV
taxlaw-11798	139	14	well	well	ADV
taxlaw-11798	139	15	as	as	ADP
taxlaw-11798	139	16	her	her	PRON
taxlaw-11798	139	17	own	own	ADJ
taxlaw-11798	139	18	tax	tax	NOUN
taxlaw-11798	139	19	position	position	NOUN
taxlaw-11798	139	20	,	,	PUNCT
taxlaw-11798	139	21	the	the	DET
taxlaw-11798	139	22	use	use	NOUN
taxlaw-11798	139	23	of	of	ADP
taxlaw-11798	139	24	a	a	DET
taxlaw-11798	139	25	daf	daf	NOUN
taxlaw-11798	139	26	in	in	ADP
taxlaw-11798	139	27	this	this	DET
taxlaw-11798	139	28	hypothetical	hypothetical	ADJ
taxlaw-11798	139	29	is	be	AUX
taxlaw-11798	139	30	tax	tax	NOUN
taxlaw-11798	139	31	advantaged	advantaged	ADJ
taxlaw-11798	139	32	.	.	PUNCT
taxlaw-11798	140	1	suppose	suppose	VERB
taxlaw-11798	140	2	,	,	PUNCT
taxlaw-11798	140	3	however	however	ADV
taxlaw-11798	140	4	,	,	PUNCT
taxlaw-11798	140	5	that	that	SCONJ
taxlaw-11798	140	6	the	the	DET
taxlaw-11798	140	7	$	$	SYM
taxlaw-11798	140	8	100	100	NUM
taxlaw-11798	140	9	asset	asset	NOUN
taxlaw-11798	140	10	consists	consist	VERB
taxlaw-11798	140	11	of	of	ADP
taxlaw-11798	140	12	shares	share	NOUN
taxlaw-11798	140	13	of	of	ADP
taxlaw-11798	140	14	a	a	DET
taxlaw-11798	140	15	mutual	mutual	ADJ
taxlaw-11798	140	16	fund	fund	NOUN
taxlaw-11798	140	17	that	that	PRON
taxlaw-11798	140	18	also	also	ADV
taxlaw-11798	140	19	grows	grow	VERB
taxlaw-11798	140	20	at	at	ADP
taxlaw-11798	140	21	a	a	DET
taxlaw-11798	140	22	10	10	NUM
taxlaw-11798	140	23	%	%	NOUN
taxlaw-11798	140	24	rate	rate	NOUN
taxlaw-11798	140	25	.	.	PUNCT
taxlaw-11798	141	1	immediate	immediate	ADJ
taxlaw-11798	141	2	contribution	contribution	NOUN
taxlaw-11798	141	3	to	to	ADP
taxlaw-11798	141	4	a	a	DET
taxlaw-11798	141	5	daf	daf	NOUN
taxlaw-11798	141	6	produces	produce	VERB
taxlaw-11798	141	7	the	the	DET
taxlaw-11798	141	8	same	same	ADJ
taxlaw-11798	141	9	result	result	NOUN
taxlaw-11798	141	10	as	as	ADP
taxlaw-11798	141	11	above	above	ADV
taxlaw-11798	141	12	:	:	PUNCT
taxlaw-11798	141	13	$	$	SYM
taxlaw-11798	141	14	110	110	NUM
taxlaw-11798	141	15	to	to	PART
taxlaw-11798	141	16	charity	charity	VERB
taxlaw-11798	141	17	in	in	ADP
taxlaw-11798	141	18	a	a	DET
taxlaw-11798	141	19	year	year	NOUN
taxlaw-11798	141	20	and	and	CCONJ
taxlaw-11798	141	21	$	$	SYM
taxlaw-11798	141	22	42.40	42.40	NUM
taxlaw-11798	141	23	tax	tax	NOUN
taxlaw-11798	141	24	savings	saving	NOUN
taxlaw-11798	141	25	to	to	ADP
taxlaw-11798	141	26	the	the	DET
taxlaw-11798	141	27	donor	donor	NOUN
taxlaw-11798	141	28	in	in	ADP
taxlaw-11798	141	29	a	a	DET
taxlaw-11798	141	30	year	year	NOUN
taxlaw-11798	141	31	assuming	assume	VERB
taxlaw-11798	141	32	the	the	DET
taxlaw-11798	141	33	earnings	earning	NOUN
taxlaw-11798	141	34	on	on	ADP
taxlaw-11798	141	35	her	her	PRON
taxlaw-11798	141	36	tax	tax	NOUN
taxlaw-11798	141	37	savings	saving	NOUN
taxlaw-11798	141	38	are	be	AUX
taxlaw-11798	141	39	taxed	tax	VERB
taxlaw-11798	141	40	as	as	ADP
taxlaw-11798	141	41	ordinary	ordinary	ADJ
taxlaw-11798	141	42	income	income	NOUN
taxlaw-11798	141	43	.	.	PUNCT
taxlaw-11798	142	1	but	but	CCONJ
taxlaw-11798	142	2	in	in	ADP
taxlaw-11798	142	3	this	this	DET
taxlaw-11798	142	4	scenario	scenario	NOUN
taxlaw-11798	142	5	,	,	PUNCT
taxlaw-11798	142	6	if	if	SCONJ
taxlaw-11798	142	7	the	the	DET
taxlaw-11798	142	8	donor	donor	NOUN
taxlaw-11798	142	9	forgoes	forgo	VERB
taxlaw-11798	142	10	the	the	DET
taxlaw-11798	142	11	daf	daf	NOUN
taxlaw-11798	142	12	,	,	PUNCT
taxlaw-11798	142	13	holds	hold	VERB
taxlaw-11798	142	14	the	the	DET
taxlaw-11798	142	15	shares	share	NOUN
taxlaw-11798	142	16	for	for	ADP
taxlaw-11798	142	17	a	a	DET
taxlaw-11798	142	18	year	year	NOUN
taxlaw-11798	142	19	,	,	PUNCT
taxlaw-11798	142	20	and	and	CCONJ
taxlaw-11798	142	21	then	then	ADV
taxlaw-11798	142	22	contributes	contribute	VERB
taxlaw-11798	142	23	to	to	ADP
taxlaw-11798	142	24	charity	charity	NOUN
taxlaw-11798	142	25	,	,	PUNCT
taxlaw-11798	142	26	the	the	DET
taxlaw-11798	142	27	unrealized	unrealized	ADJ
taxlaw-11798	142	28	appreciation	appreciation	NOUN
taxlaw-11798	142	29	of	of	ADP
taxlaw-11798	142	30	$	$	SYM
taxlaw-11798	142	31	10	10	NUM
taxlaw-11798	142	32	on	on	ADP
taxlaw-11798	142	33	the	the	DET
taxlaw-11798	142	34	shares	share	NOUN
taxlaw-11798	142	35	will	will	AUX
taxlaw-11798	142	36	not	not	PART
taxlaw-11798	142	37	be	be	AUX
taxlaw-11798	142	38	taxed.39	taxed.39	NOUN
taxlaw-11798	142	39	in	in	ADP
taxlaw-11798	142	40	a	a	DET
taxlaw-11798	142	41	year	year	NOUN
taxlaw-11798	142	42	,	,	PUNCT
taxlaw-11798	142	43	the	the	DET
taxlaw-11798	142	44	charity	charity	NOUN
taxlaw-11798	142	45	will	will	AUX
taxlaw-11798	142	46	receive	receive	VERB
taxlaw-11798	142	47	$	$	SYM
taxlaw-11798	142	48	110	110	NUM
taxlaw-11798	142	49	,	,	PUNCT
taxlaw-11798	142	50	and	and	CCONJ
taxlaw-11798	142	51	the	the	DET
taxlaw-11798	142	52	donor	donor	NOUN
taxlaw-11798	142	53	will	will	AUX
taxlaw-11798	142	54	enjoy	enjoy	VERB
taxlaw-11798	142	55	a	a	DET
taxlaw-11798	142	56	tax	tax	NOUN
taxlaw-11798	142	57	savings	saving	NOUN
taxlaw-11798	142	58	of	of	ADP
taxlaw-11798	142	59	$	$	SYM
taxlaw-11798	142	60	44	44	NUM
taxlaw-11798	142	61	.	.	PUNCT
taxlaw-11798	143	1	in	in	ADP
taxlaw-11798	143	2	this	this	DET
taxlaw-11798	143	3	scenario	scenario	NOUN
taxlaw-11798	143	4	,	,	PUNCT
taxlaw-11798	143	5	there	there	PRON
taxlaw-11798	143	6	is	be	VERB
taxlaw-11798	143	7	a	a	DET
taxlaw-11798	143	8	tax	tax	NOUN
taxlaw-11798	143	9	disadvantage	disadvantage	NOUN
taxlaw-11798	143	10	to	to	ADP
taxlaw-11798	143	11	use	use	NOUN
taxlaw-11798	143	12	of	of	ADP
taxlaw-11798	143	13	a	a	DET
taxlaw-11798	143	14	daf.40	daf.40	NOUN
taxlaw-11798	143	15	because	because	SCONJ
taxlaw-11798	143	16	the	the	DET
taxlaw-11798	143	17	bulk	bulk	NOUN
taxlaw-11798	143	18	of	of	ADP
taxlaw-11798	143	19	contributions	contribution	NOUN
taxlaw-11798	143	20	to	to	PART
taxlaw-11798	143	21	dafs	dafs	VERB
taxlaw-11798	143	22	consist	consist	NOUN
taxlaw-11798	143	23	of	of	ADP
taxlaw-11798	143	24	non	non	ADJ
taxlaw-11798	143	25	-	-	ADJ
taxlaw-11798	143	26	cash	cash	ADJ
taxlaw-11798	143	27	assets	asset	NOUN
taxlaw-11798	143	28	,	,	PUNCT
taxlaw-11798	143	29	brooks	brooks	PROPN
taxlaw-11798	143	30	concludes	conclude	VERB
taxlaw-11798	143	31	that	that	SCONJ
taxlaw-11798	143	32	any	any	DET
taxlaw-11798	143	33	daf	daf	PROPN
taxlaw-11798	143	34	tax	tax	NOUN
taxlaw-11798	143	35	advantage	advantage	NOUN
taxlaw-11798	143	36	is	be	AUX
taxlaw-11798	143	37	likely	likely	ADJ
taxlaw-11798	143	38	to	to	PART
taxlaw-11798	143	39	be	be	AUX
taxlaw-11798	143	40	minimal	minimal	ADJ
taxlaw-11798	143	41	at	at	ADP
taxlaw-11798	143	42	best.41	best.41	PROPN
taxlaw-11798	143	43	brooks	brooks	PROPN
taxlaw-11798	143	44	was	be	AUX
taxlaw-11798	143	45	writing	write	VERB
taxlaw-11798	143	46	in	in	ADP
taxlaw-11798	143	47	2016	2016	NUM
taxlaw-11798	143	48	.	.	PUNCT
taxlaw-11798	144	1	as	as	SCONJ
taxlaw-11798	144	2	depicted	depict	VERB
taxlaw-11798	144	3	in	in	ADP
taxlaw-11798	144	4	figure	figure	NOUN
taxlaw-11798	144	5	1	1	NUM
taxlaw-11798	144	6	below	below	ADV
taxlaw-11798	144	7	,	,	PUNCT
taxlaw-11798	144	8	if	if	SCONJ
taxlaw-11798	144	9	fidelity	fidelity	PROPN
taxlaw-11798	144	10	charitable	charitable	NOUN
taxlaw-11798	144	11	’s	’s	PART
taxlaw-11798	144	12	experience	experience	NOUN
taxlaw-11798	144	13	is	be	AUX
taxlaw-11798	144	14	typical	typical	ADJ
taxlaw-11798	144	15	,	,	PUNCT
taxlaw-11798	144	16	the	the	DET
taxlaw-11798	144	17	daf	daf	PROPN
taxlaw-11798	144	18	contribution	contribution	NOUN
taxlaw-11798	144	19	mix	mix	NOUN
taxlaw-11798	144	20	has	have	AUX
taxlaw-11798	144	21	continued	continue	VERB
taxlaw-11798	144	22	to	to	PART
taxlaw-11798	144	23	shift	shift	VERB
taxlaw-11798	144	24	away	away	ADV
taxlaw-11798	144	25	from	from	ADP
taxlaw-11798	144	26	cash	cash	NOUN
taxlaw-11798	144	27	in	in	ADP
taxlaw-11798	144	28	favor	favor	NOUN
taxlaw-11798	144	29	of	of	ADP
taxlaw-11798	144	30	liquid	liquid	ADJ
taxlaw-11798	144	31	securities	security	NOUN
taxlaw-11798	144	32	over	over	ADP
taxlaw-11798	144	33	the	the	DET
taxlaw-11798	144	34	past	past	NOUN
taxlaw-11798	144	35	decade.42	decade.42	VERB
taxlaw-11798	144	36	the	the	DET
taxlaw-11798	144	37	enactment	enactment	NOUN
taxlaw-11798	144	38	of	of	ADP
taxlaw-11798	144	39	the	the	DET
taxlaw-11798	144	40	tcja	tcja	NOUN
taxlaw-11798	144	41	in	in	ADP
taxlaw-11798	144	42	2017	2017	NUM
taxlaw-11798	144	43	had	have	VERB
taxlaw-11798	144	44	no	no	DET
taxlaw-11798	144	45	visible	visible	ADJ
taxlaw-11798	144	46	impact	impact	NOUN
taxlaw-11798	144	47	on	on	ADP
taxlaw-11798	144	48	these	these	DET
taxlaw-11798	144	49	trends	trend	NOUN
taxlaw-11798	144	50	,	,	PUNCT
taxlaw-11798	144	51	which	which	PRON
taxlaw-11798	144	52	are	be	AUX
taxlaw-11798	144	53	more	more	ADV
taxlaw-11798	144	54	likely	likely	ADJ
taxlaw-11798	144	55	to	to	PART
taxlaw-11798	144	56	be	be	AUX
taxlaw-11798	144	57	driven	drive	VERB
taxlaw-11798	144	58	by	by	ADP
taxlaw-11798	144	59	the	the	DET
taxlaw-11798	144	60	extended	extend	VERB
taxlaw-11798	144	61	bull	bull	NOUN
taxlaw-11798	144	62	market	market	NOUN
taxlaw-11798	144	63	which	which	PRON
taxlaw-11798	144	64	resulted	result	VERB
taxlaw-11798	144	65	in	in	ADP
taxlaw-11798	144	66	more	more	ADJ
taxlaw-11798	144	67	and	and	CCONJ
taxlaw-11798	144	68	more	more	ADJ
taxlaw-11798	144	69	taxpayers	taxpayer	NOUN
taxlaw-11798	144	70	holding	hold	VERB
taxlaw-11798	144	71	appreciated	appreciated	ADJ
taxlaw-11798	144	72	securities	security	NOUN
taxlaw-11798	144	73	,	,	PUNCT
taxlaw-11798	144	74	at	at	ADP
taxlaw-11798	144	75	least	least	ADJ
taxlaw-11798	144	76	through	through	ADP
taxlaw-11798	144	77	2021	2021	NUM
taxlaw-11798	144	78	.	.	PUNCT
taxlaw-11798	145	1	in	in	ADP
taxlaw-11798	145	2	any	any	DET
taxlaw-11798	145	3	event	event	NOUN
taxlaw-11798	145	4	,	,	PUNCT
taxlaw-11798	145	5	brooks	brooks	PROPN
taxlaw-11798	145	6	’	'	PUNCT
taxlaw-11798	145	7	conclusion	conclusion	NOUN
taxlaw-11798	145	8	that	that	SCONJ
taxlaw-11798	145	9	dafs	dafs	NOUN
taxlaw-11798	145	10	are	be	AUX
taxlaw-11798	145	11	not	not	PART
taxlaw-11798	145	12	tax	tax	NOUN
taxlaw-11798	145	13	advantaged	advantaged	ADJ
taxlaw-11798	145	14	in	in	ADP
taxlaw-11798	145	15	this	this	DET
taxlaw-11798	145	16	conventional	conventional	ADJ
taxlaw-11798	145	17	sense	sense	NOUN
taxlaw-11798	145	18	seems	seem	VERB
taxlaw-11798	145	19	likely	likely	ADJ
taxlaw-11798	145	20	to	to	PART
taxlaw-11798	145	21	be	be	AUX
taxlaw-11798	145	22	even	even	ADV
taxlaw-11798	145	23	more	more	ADV
taxlaw-11798	145	24	true	true	ADJ
taxlaw-11798	145	25	today	today	NOUN
taxlaw-11798	145	26	.	.	PROPN
taxlaw-11798	146	1	39	39	NUM
taxlaw-11798	147	1	as	as	ADP
taxlaw-11798	147	2	discussed	discuss	VERB
taxlaw-11798	147	3	infra	infra	NOUN
taxlaw-11798	147	4	section	section	NOUN
taxlaw-11798	147	5	iii.e	iii.e	NOUN
taxlaw-11798	147	6	,	,	PUNCT
taxlaw-11798	147	7	the	the	DET
taxlaw-11798	147	8	donor	donor	NOUN
taxlaw-11798	147	9	of	of	ADP
taxlaw-11798	147	10	market	market	NOUN
taxlaw-11798	147	11	traded	trade	VERB
taxlaw-11798	147	12	securities	security	NOUN
taxlaw-11798	147	13	held	hold	VERB
taxlaw-11798	147	14	for	for	ADP
taxlaw-11798	147	15	more	more	ADJ
taxlaw-11798	147	16	than	than	ADP
taxlaw-11798	147	17	a	a	PRON
taxlaw-11798	147	18	year	year	NOUN
taxlaw-11798	147	19	receives	receive	VERB
taxlaw-11798	147	20	a	a	DET
taxlaw-11798	147	21	full	full	ADJ
taxlaw-11798	147	22	fair	fair	ADJ
taxlaw-11798	147	23	market	market	NOUN
taxlaw-11798	147	24	value	value	NOUN
taxlaw-11798	147	25	deduction	deduction	NOUN
taxlaw-11798	147	26	and	and	CCONJ
taxlaw-11798	147	27	is	be	AUX
taxlaw-11798	147	28	not	not	PART
taxlaw-11798	147	29	taxed	tax	VERB
taxlaw-11798	147	30	on	on	ADP
taxlaw-11798	147	31	unrealized	unrealized	ADJ
taxlaw-11798	147	32	appreciation	appreciation	NOUN
taxlaw-11798	147	33	.	.	PUNCT
taxlaw-11798	148	1	40	40	NUM
taxlaw-11798	148	2	brooks	brook	NOUN
taxlaw-11798	148	3	,	,	PUNCT
taxlaw-11798	148	4	supra	supra	PROPN
taxlaw-11798	148	5	note	note	PROPN
taxlaw-11798	148	6	22	22	NUM
taxlaw-11798	148	7	,	,	PUNCT
taxlaw-11798	148	8	at	at	ADP
taxlaw-11798	148	9	1016	1016	NUM
taxlaw-11798	148	10	.	.	PUNCT
taxlaw-11798	149	1	41	41	NUM
taxlaw-11798	150	1	i	i	PRON
taxlaw-11798	150	2	d.	d.	PROPN
taxlaw-11798	150	3	at	at	ADP
taxlaw-11798	150	4	1014	1014	NUM
taxlaw-11798	150	5	.	.	PUNCT
taxlaw-11798	151	1	42	42	NUM
taxlaw-11798	151	2	fidelity	fidelity	PROPN
taxlaw-11798	151	3	charitable	charitable	NOUN
taxlaw-11798	151	4	,	,	PUNCT
taxlaw-11798	151	5	giving	give	VERB
taxlaw-11798	151	6	report	report	NOUN
taxlaw-11798	151	7	2022	2022	NUM
taxlaw-11798	151	8	,	,	PUNCT
taxlaw-11798	151	9	at	at	ADP
taxlaw-11798	151	10	5	5	NUM
taxlaw-11798	151	11	(	(	PUNCT
taxlaw-11798	151	12	2022	2022	NUM
taxlaw-11798	151	13	)	)	PUNCT
taxlaw-11798	151	14	;	;	PUNCT
taxlaw-11798	151	15	fidelity	fidelity	NOUN
taxlaw-11798	151	16	charitable	charitable	NOUN
taxlaw-11798	151	17	,	,	PUNCT
taxlaw-11798	151	18	giving	give	VERB
taxlaw-11798	151	19	report	report	NOUN
taxlaw-11798	151	20	2021	2021	NUM
taxlaw-11798	151	21	,	,	PUNCT
taxlaw-11798	151	22	at	at	ADP
taxlaw-11798	151	23	5	5	NUM
taxlaw-11798	151	24	(	(	PUNCT
taxlaw-11798	151	25	2021	2021	NUM
taxlaw-11798	151	26	)	)	PUNCT
taxlaw-11798	151	27	;	;	PUNCT
taxlaw-11798	151	28	fidelity	fidelity	NOUN
taxlaw-11798	151	29	charitable	charitable	NOUN
taxlaw-11798	151	30	,	,	PUNCT
taxlaw-11798	151	31	giving	give	VERB
taxlaw-11798	151	32	report	report	NOUN
taxlaw-11798	151	33	2020	2020	NUM
taxlaw-11798	151	34	,	,	PUNCT
taxlaw-11798	151	35	at	at	ADP
taxlaw-11798	151	36	5	5	NUM
taxlaw-11798	151	37	(	(	PUNCT
taxlaw-11798	151	38	2020	2020	NUM
taxlaw-11798	151	39	)	)	PUNCT
taxlaw-11798	151	40	;	;	PUNCT
taxlaw-11798	151	41	fidelity	fidelity	NOUN
taxlaw-11798	151	42	charitable	charitable	NOUN
taxlaw-11798	151	43	,	,	PUNCT
taxlaw-11798	151	44	giving	give	VERB
taxlaw-11798	151	45	report	report	NOUN
taxlaw-11798	151	46	2019	2019	NUM
taxlaw-11798	151	47	,	,	PUNCT
taxlaw-11798	151	48	at	at	ADP
taxlaw-11798	151	49	14	14	NUM
taxlaw-11798	151	50	(	(	PUNCT
taxlaw-11798	151	51	2019	2019	NUM
taxlaw-11798	151	52	)	)	PUNCT
taxlaw-11798	151	53	;	;	PUNCT
taxlaw-11798	151	54	fidelity	fidelity	PROPN
taxlaw-11798	151	55	charitable	charitable	NOUN
taxlaw-11798	151	56	,	,	PUNCT
taxlaw-11798	151	57	giving	give	VERB
taxlaw-11798	151	58	report	report	NOUN
taxlaw-11798	151	59	2018	2018	NUM
taxlaw-11798	151	60	,	,	PUNCT
taxlaw-11798	151	61	at	at	ADP
taxlaw-11798	151	62	12	12	NUM
taxlaw-11798	151	63	(	(	PUNCT
taxlaw-11798	151	64	2018	2018	NUM
taxlaw-11798	151	65	)	)	PUNCT
taxlaw-11798	151	66	;	;	PUNCT
taxlaw-11798	151	67	fidelity	fidelity	NOUN
taxlaw-11798	151	68	charitable	charitable	NOUN
taxlaw-11798	151	69	,	,	PUNCT
taxlaw-11798	151	70	giving	give	VERB
taxlaw-11798	151	71	report	report	NOUN
taxlaw-11798	151	72	2017	2017	NUM
taxlaw-11798	151	73	,	,	PUNCT
taxlaw-11798	151	74	at	at	ADP
taxlaw-11798	151	75	12	12	NUM
taxlaw-11798	151	76	(	(	PUNCT
taxlaw-11798	151	77	2017	2017	NUM
taxlaw-11798	151	78	)	)	PUNCT
taxlaw-11798	151	79	;	;	PUNCT
taxlaw-11798	151	80	fidelity	fidelity	NOUN
taxlaw-11798	151	81	charitable	charitable	NOUN
taxlaw-11798	151	82	,	,	PUNCT
taxlaw-11798	151	83	giving	give	VERB
taxlaw-11798	151	84	report	report	NOUN
taxlaw-11798	151	85	2016	2016	NUM
taxlaw-11798	151	86	,	,	PUNCT
taxlaw-11798	151	87	at	at	ADP
taxlaw-11798	151	88	12	12	NUM
taxlaw-11798	151	89	(	(	PUNCT
taxlaw-11798	151	90	2016	2016	NUM
taxlaw-11798	151	91	)	)	PUNCT
taxlaw-11798	151	92	;	;	PUNCT
taxlaw-11798	151	93	fidelity	fidelity	PROPN
taxlaw-11798	151	94	charitable	charitable	NOUN
taxlaw-11798	151	95	,	,	PUNCT
taxlaw-11798	151	96	giving	give	VERB
taxlaw-11798	151	97	report	report	NOUN
taxlaw-11798	151	98	2015	2015	NUM
taxlaw-11798	151	99	,	,	PUNCT
taxlaw-11798	151	100	at	at	ADP
taxlaw-11798	151	101	11	11	NUM
taxlaw-11798	151	102	(	(	PUNCT
taxlaw-11798	151	103	2015	2015	NUM
taxlaw-11798	151	104	)	)	PUNCT
taxlaw-11798	151	105	;	;	PUNCT
taxlaw-11798	151	106	fidelity	fidelity	NOUN
taxlaw-11798	151	107	charitable	charitable	NOUN
taxlaw-11798	151	108	,	,	PUNCT
taxlaw-11798	151	109	giving	give	VERB
taxlaw-11798	151	110	report	report	NOUN
taxlaw-11798	151	111	2014	2014	NUM
taxlaw-11798	151	112	,	,	PUNCT
taxlaw-11798	151	113	at	at	ADP
taxlaw-11798	151	114	9	9	NUM
taxlaw-11798	151	115	(	(	PUNCT
taxlaw-11798	151	116	2014	2014	NUM
taxlaw-11798	151	117	)	)	PUNCT
taxlaw-11798	151	118	;	;	PUNCT
taxlaw-11798	151	119	fidelity	fidelity	NOUN
taxlaw-11798	151	120	charitable	charitable	NOUN
taxlaw-11798	151	121	,	,	PUNCT
taxlaw-11798	151	122	giving	give	VERB
taxlaw-11798	151	123	report	report	NOUN
taxlaw-11798	151	124	2013	2013	NUM
taxlaw-11798	151	125	,	,	PUNCT
taxlaw-11798	151	126	at	at	ADP
taxlaw-11798	151	127	7	7	NUM
taxlaw-11798	151	128	(	(	PUNCT
taxlaw-11798	151	129	2013	2013	NUM
taxlaw-11798	151	130	)	)	PUNCT
taxlaw-11798	151	131	.	.	PUNCT
taxlaw-11798	152	1	fidelity	fidelity	PROPN
taxlaw-11798	152	2	charitable	charitable	ADJ
taxlaw-11798	152	3	is	be	AUX
taxlaw-11798	152	4	the	the	DET
taxlaw-11798	152	5	largest	large	ADJ
taxlaw-11798	152	6	daf	daf	ADJ
taxlaw-11798	152	7	sponsor	sponsor	NOUN
taxlaw-11798	152	8	accounting	account	VERB
taxlaw-11798	152	9	for	for	ADP
taxlaw-11798	152	10	about	about	ADV
taxlaw-11798	152	11	15	15	NUM
taxlaw-11798	152	12	%	%	NOUN
taxlaw-11798	152	13	of	of	ADP
taxlaw-11798	152	14	daf	daf	PROPN
taxlaw-11798	152	15	accounts	account	NOUN
taxlaw-11798	152	16	.	.	PUNCT
taxlaw-11798	153	1	fidelity	fidelity	PROPN
taxlaw-11798	153	2	charitable	charitable	NOUN
taxlaw-11798	153	3	,	,	PUNCT
taxlaw-11798	153	4	giving	give	VERB
taxlaw-11798	153	5	report	report	NOUN
taxlaw-11798	153	6	2020	2020	NUM
taxlaw-11798	153	7	,	,	PUNCT
taxlaw-11798	153	8	at	at	ADP
taxlaw-11798	153	9	8	8	NUM
taxlaw-11798	153	10	(	(	PUNCT
taxlaw-11798	153	11	2021	2021	NUM
taxlaw-11798	153	12	)	)	PUNCT
taxlaw-11798	153	13	;	;	PUNCT
taxlaw-11798	153	14	nat’l	nat’l	NOUN
taxlaw-11798	153	15	philanthropic	philanthropic	NOUN
taxlaw-11798	153	16	tr	tr	VERB
taxlaw-11798	153	17	.	.	PROPN
taxlaw-11798	153	18	,	,	PUNCT
taxlaw-11798	153	19	2020	2020	NUM
taxlaw-11798	153	20	donor	donor	NOUN
taxlaw-11798	153	21	-	-	PUNCT
taxlaw-11798	153	22	advised	advise	VERB
taxlaw-11798	153	23	fund	fund	NOUN
taxlaw-11798	153	24	report	report	NOUN
taxlaw-11798	153	25	2020	2020	NUM
taxlaw-11798	153	26	,	,	PUNCT
taxlaw-11798	153	27	at	at	ADP
taxlaw-11798	153	28	16	16	NUM
taxlaw-11798	153	29	(	(	PUNCT
taxlaw-11798	153	30	2020	2020	NUM
taxlaw-11798	153	31	)	)	PUNCT
taxlaw-11798	153	32	.	.	PUNCT
taxlaw-11798	154	1	2023	2023	NUM
taxlaw-11798	154	2	]	]	PUNCT
taxlaw-11798	154	3	donor	donor	NOUN
taxlaw-11798	154	4	advised	advise	VERB
taxlaw-11798	154	5	funds	fund	NOUN
taxlaw-11798	154	6	9	9	NUM
taxlaw-11798	154	7	2	2	NUM
taxlaw-11798	154	8	.	.	PUNCT
taxlaw-11798	155	1	why	why	SCONJ
taxlaw-11798	155	2	else	else	ADV
taxlaw-11798	155	3	do	do	AUX
taxlaw-11798	155	4	donors	donor	NOUN
taxlaw-11798	155	5	create	create	VERB
taxlaw-11798	155	6	dafs	dafs	NOUN
taxlaw-11798	155	7	?	?	PUNCT
taxlaw-11798	156	1	although	although	SCONJ
taxlaw-11798	156	2	dafs	dafs	NOUN
taxlaw-11798	156	3	are	be	AUX
taxlaw-11798	156	4	not	not	PART
taxlaw-11798	156	5	tax	tax	NOUN
taxlaw-11798	156	6	advantaged	advantage	VERB
taxlaw-11798	156	7	in	in	ADP
taxlaw-11798	156	8	terms	term	NOUN
taxlaw-11798	156	9	of	of	ADP
taxlaw-11798	156	10	maximizing	maximize	VERB
taxlaw-11798	156	11	after	after	ADP
taxlaw-11798	156	12	-	-	PUNCT
taxlaw-11798	156	13	tax	tax	NOUN
taxlaw-11798	156	14	results	result	NOUN
taxlaw-11798	156	15	,	,	PUNCT
taxlaw-11798	156	16	dafs	dafs	NOUN
taxlaw-11798	156	17	do	do	AUX
taxlaw-11798	156	18	provide	provide	VERB
taxlaw-11798	156	19	donors	donor	NOUN
taxlaw-11798	156	20	with	with	ADP
taxlaw-11798	156	21	tax	tax	NOUN
taxlaw-11798	156	22	and	and	CCONJ
taxlaw-11798	156	23	other	other	ADJ
taxlaw-11798	156	24	benefits	benefit	NOUN
taxlaw-11798	156	25	.	.	PUNCT
taxlaw-11798	157	1	from	from	ADP
taxlaw-11798	157	2	a	a	DET
taxlaw-11798	157	3	tax	tax	NOUN
taxlaw-11798	157	4	perspective	perspective	NOUN
taxlaw-11798	157	5	,	,	PUNCT
taxlaw-11798	157	6	dafs	dafs	NOUN
taxlaw-11798	157	7	allow	allow	VERB
taxlaw-11798	157	8	donors	donor	NOUN
taxlaw-11798	157	9	to	to	PART
taxlaw-11798	157	10	accumulate	accumulate	VERB
taxlaw-11798	157	11	assets	asset	NOUN
taxlaw-11798	157	12	leading	lead	VERB
taxlaw-11798	157	13	towards	towards	ADP
taxlaw-11798	157	14	a	a	DET
taxlaw-11798	157	15	transformative	transformative	ADJ
taxlaw-11798	157	16	contribution	contribution	NOUN
taxlaw-11798	157	17	while	while	SCONJ
taxlaw-11798	157	18	avoiding	avoid	VERB
taxlaw-11798	157	19	annual	annual	ADJ
taxlaw-11798	157	20	limitations	limitation	NOUN
taxlaw-11798	157	21	on	on	ADP
taxlaw-11798	157	22	deductions	deduction	NOUN
taxlaw-11798	157	23	for	for	ADP
taxlaw-11798	157	24	charitable	charitable	ADJ
taxlaw-11798	157	25	contributions.43	contributions.43	NOUN
taxlaw-11798	157	26	moving	move	VERB
taxlaw-11798	157	27	beyond	beyond	ADP
taxlaw-11798	157	28	tax	tax	NOUN
taxlaw-11798	157	29	,	,	PUNCT
taxlaw-11798	157	30	dafs	dafs	NOUN
taxlaw-11798	157	31	facilitate	facilitate	VERB
taxlaw-11798	157	32	the	the	DET
taxlaw-11798	157	33	liquidation	liquidation	NOUN
taxlaw-11798	157	34	of	of	ADP
taxlaw-11798	157	35	complex	complex	ADJ
taxlaw-11798	157	36	assets	asset	NOUN
taxlaw-11798	157	37	that	that	PRON
taxlaw-11798	157	38	might	might	AUX
taxlaw-11798	157	39	be	be	AUX
taxlaw-11798	157	40	difficult	difficult	ADJ
taxlaw-11798	157	41	for	for	SCONJ
taxlaw-11798	157	42	an	an	DET
taxlaw-11798	157	43	end	end	NOUN
taxlaw-11798	157	44	-	-	PUNCT
taxlaw-11798	157	45	use	use	NOUN
taxlaw-11798	157	46	charity	charity	NOUN
taxlaw-11798	157	47	to	to	PART
taxlaw-11798	157	48	manage	manage	VERB
taxlaw-11798	157	49	if	if	SCONJ
taxlaw-11798	157	50	donated	donate	VERB
taxlaw-11798	157	51	directly.44	directly.44	NOUN
taxlaw-11798	157	52	dafs	dafs	AUX
taxlaw-11798	157	53	also	also	ADV
taxlaw-11798	157	54	facilitate	facilitate	VERB
taxlaw-11798	157	55	the	the	DET
taxlaw-11798	157	56	division	division	NOUN
taxlaw-11798	157	57	of	of	ADP
taxlaw-11798	157	58	contributions	contribution	NOUN
taxlaw-11798	157	59	of	of	ADP
taxlaw-11798	157	60	non	non	ADJ
taxlaw-11798	157	61	-	-	ADJ
taxlaw-11798	157	62	cash	cash	ADJ
taxlaw-11798	157	63	assets	asset	NOUN
taxlaw-11798	157	64	43	43	NUM
taxlaw-11798	157	65	generally	generally	ADV
taxlaw-11798	157	66	,	,	PUNCT
taxlaw-11798	157	67	contributions	contribution	NOUN
taxlaw-11798	157	68	by	by	ADP
taxlaw-11798	157	69	individuals	individual	NOUN
taxlaw-11798	157	70	to	to	ADP
taxlaw-11798	157	71	public	public	ADJ
taxlaw-11798	157	72	charities	charity	NOUN
taxlaw-11798	157	73	within	within	ADP
taxlaw-11798	157	74	a	a	DET
taxlaw-11798	157	75	tax	tax	NOUN
taxlaw-11798	157	76	year	year	NOUN
taxlaw-11798	157	77	are	be	AUX
taxlaw-11798	157	78	not	not	PART
taxlaw-11798	157	79	deductible	deductible	ADJ
taxlaw-11798	157	80	beyond	beyond	ADP
taxlaw-11798	157	81	60	60	NUM
taxlaw-11798	157	82	%	%	NOUN
taxlaw-11798	157	83	of	of	ADP
taxlaw-11798	157	84	agi	agi	PROPN
taxlaw-11798	157	85	.	.	PUNCT
taxlaw-11798	157	86	i.r.c	i.r.c	PROPN
taxlaw-11798	157	87	.	.	PUNCT
taxlaw-11798	158	1	§	§	PROPN
taxlaw-11798	158	2	170(b)(1)(g	170(b)(1)(g	NUM
taxlaw-11798	158	3	)	)	PUNCT
taxlaw-11798	158	4	.	.	PUNCT
taxlaw-11798	159	1	suppose	suppose	VERB
taxlaw-11798	159	2	a	a	DET
taxlaw-11798	159	3	taxpayer	taxpayer	NOUN
taxlaw-11798	159	4	earning	earn	VERB
taxlaw-11798	159	5	$	$	SYM
taxlaw-11798	159	6	1	1	NUM
taxlaw-11798	159	7	million	million	NUM
taxlaw-11798	159	8	per	per	ADP
taxlaw-11798	159	9	year	year	NOUN
taxlaw-11798	159	10	wished	wish	VERB
taxlaw-11798	159	11	to	to	PART
taxlaw-11798	159	12	make	make	VERB
taxlaw-11798	159	13	a	a	DET
taxlaw-11798	159	14	$	$	SYM
taxlaw-11798	159	15	1	1	NUM
taxlaw-11798	159	16	million	million	NUM
taxlaw-11798	159	17	gift	gift	NOUN
taxlaw-11798	159	18	to	to	ADP
taxlaw-11798	159	19	her	her	PRON
taxlaw-11798	159	20	alma	alma	NOUN
taxlaw-11798	159	21	mater	mater	NOUN
taxlaw-11798	159	22	.	.	PUNCT
taxlaw-11798	160	1	if	if	SCONJ
taxlaw-11798	160	2	made	make	VERB
taxlaw-11798	160	3	directly	directly	ADV
taxlaw-11798	160	4	to	to	ADP
taxlaw-11798	160	5	the	the	DET
taxlaw-11798	160	6	school	school	NOUN
taxlaw-11798	160	7	in	in	ADP
taxlaw-11798	160	8	a	a	DET
taxlaw-11798	160	9	single	single	ADJ
taxlaw-11798	160	10	year	year	NOUN
taxlaw-11798	160	11	,	,	PUNCT
taxlaw-11798	160	12	only	only	ADV
taxlaw-11798	160	13	$	$	SYM
taxlaw-11798	160	14	600,000	600,000	NUM
taxlaw-11798	160	15	would	would	AUX
taxlaw-11798	160	16	be	be	AUX
taxlaw-11798	160	17	deductible	deductible	ADJ
taxlaw-11798	160	18	.	.	PUNCT
taxlaw-11798	161	1	however	however	ADV
taxlaw-11798	161	2	,	,	PUNCT
taxlaw-11798	161	3	the	the	DET
taxlaw-11798	161	4	taxpayer	taxpayer	NOUN
taxlaw-11798	161	5	could	could	AUX
taxlaw-11798	161	6	donate	donate	VERB
taxlaw-11798	161	7	to	to	ADP
taxlaw-11798	161	8	a	a	DET
taxlaw-11798	161	9	daf	daf	NOUN
taxlaw-11798	161	10	,	,	PUNCT
taxlaw-11798	161	11	and	and	CCONJ
taxlaw-11798	161	12	fully	fully	ADV
taxlaw-11798	161	13	deduct	deduct	VERB
taxlaw-11798	161	14	$	$	SYM
taxlaw-11798	161	15	500,000	500,000	NUM
taxlaw-11798	161	16	for	for	ADP
taxlaw-11798	161	17	each	each	PRON
taxlaw-11798	161	18	of	of	ADP
taxlaw-11798	161	19	two	two	NUM
taxlaw-11798	161	20	years	year	NOUN
taxlaw-11798	161	21	.	.	PUNCT
taxlaw-11798	162	1	at	at	ADP
taxlaw-11798	162	2	that	that	DET
taxlaw-11798	162	3	point	point	NOUN
taxlaw-11798	162	4	she	she	PRON
taxlaw-11798	162	5	could	could	AUX
taxlaw-11798	162	6	make	make	VERB
taxlaw-11798	162	7	the	the	DET
taxlaw-11798	162	8	$	$	SYM
taxlaw-11798	162	9	1	1	NUM
taxlaw-11798	162	10	million	million	NUM
taxlaw-11798	162	11	grant	grant	NOUN
taxlaw-11798	162	12	.	.	PUNCT
taxlaw-11798	163	1	the	the	DET
taxlaw-11798	163	2	tax	tax	NOUN
taxlaw-11798	163	3	rules	rule	NOUN
taxlaw-11798	163	4	applied	apply	VERB
taxlaw-11798	163	5	to	to	ADP
taxlaw-11798	163	6	dafs	dafs	VERB
taxlaw-11798	163	7	are	be	AUX
taxlaw-11798	163	8	much	much	ADV
taxlaw-11798	163	9	less	less	ADV
taxlaw-11798	163	10	onerous	onerous	ADJ
taxlaw-11798	163	11	than	than	ADP
taxlaw-11798	163	12	those	those	PRON
taxlaw-11798	163	13	applied	apply	VERB
taxlaw-11798	163	14	to	to	ADP
taxlaw-11798	163	15	private	private	ADJ
taxlaw-11798	163	16	foundations	foundation	NOUN
taxlaw-11798	163	17	.	.	PUNCT
taxlaw-11798	164	1	see	see	VERB
taxlaw-11798	164	2	,	,	PUNCT
taxlaw-11798	164	3	e.g.	e.g.	ADV
taxlaw-11798	164	4	,	,	PUNCT
taxlaw-11798	164	5	colinvaux	colinvaux	ADV
taxlaw-11798	164	6	,	,	PUNCT
taxlaw-11798	164	7	donor	donor	VERB
taxlaw-11798	164	8	advised	advise	VERB
taxlaw-11798	164	9	funds	fund	NOUN
taxlaw-11798	164	10	,	,	PUNCT
taxlaw-11798	164	11	supra	supra	PROPN
taxlaw-11798	164	12	note	note	PROPN
taxlaw-11798	164	13	21	21	NUM
taxlaw-11798	164	14	,	,	PUNCT
taxlaw-11798	164	15	at	at	ADP
taxlaw-11798	164	16	52–53	52–53	NUM
taxlaw-11798	164	17	.	.	PUNCT
taxlaw-11798	165	1	for	for	ADP
taxlaw-11798	165	2	the	the	DET
taxlaw-11798	165	3	middle	middle	NOUN
taxlaw-11798	165	4	to	to	ADP
taxlaw-11798	165	5	upper	upper	ADJ
taxlaw-11798	165	6	-	-	PUNCT
taxlaw-11798	165	7	middle	middle	ADJ
taxlaw-11798	165	8	income	income	NOUN
taxlaw-11798	165	9	taxpayers	taxpayer	NOUN
taxlaw-11798	165	10	who	who	PRON
taxlaw-11798	165	11	are	be	AUX
taxlaw-11798	165	12	the	the	DET
taxlaw-11798	165	13	focus	focus	NOUN
taxlaw-11798	165	14	of	of	ADP
taxlaw-11798	165	15	this	this	DET
taxlaw-11798	165	16	article	article	NOUN
taxlaw-11798	165	17	,	,	PUNCT
taxlaw-11798	165	18	however	however	ADV
taxlaw-11798	165	19	,	,	PUNCT
taxlaw-11798	165	20	the	the	DET
taxlaw-11798	165	21	most	most	ADV
taxlaw-11798	165	22	relevant	relevant	ADJ
taxlaw-11798	165	23	comparison	comparison	NOUN
taxlaw-11798	165	24	is	be	AUX
taxlaw-11798	165	25	likely	likely	ADJ
taxlaw-11798	165	26	to	to	PART
taxlaw-11798	165	27	be	be	AUX
taxlaw-11798	165	28	between	between	ADP
taxlaw-11798	165	29	contributions	contribution	NOUN
taxlaw-11798	165	30	to	to	ADP
taxlaw-11798	165	31	public	public	ADJ
taxlaw-11798	165	32	charities	charity	NOUN
taxlaw-11798	165	33	with	with	ADP
taxlaw-11798	165	34	or	or	CCONJ
taxlaw-11798	165	35	without	without	ADP
taxlaw-11798	165	36	a	a	DET
taxlaw-11798	165	37	daf	daf	PROPN
taxlaw-11798	165	38	intermediary	intermediary	NOUN
taxlaw-11798	165	39	.	.	PUNCT
taxlaw-11798	166	1	see	see	PROPN
taxlaw-11798	166	2	brunson	brunson	PROPN
taxlaw-11798	166	3	,	,	PUNCT
taxlaw-11798	166	4	supra	supra	PROPN
taxlaw-11798	166	5	note	note	PROPN
taxlaw-11798	166	6	18	18	NUM
taxlaw-11798	166	7	,	,	PUNCT
taxlaw-11798	166	8	at	at	ADP
taxlaw-11798	166	9	258	258	NUM
taxlaw-11798	166	10	(	(	PUNCT
taxlaw-11798	166	11	noting	note	VERB
taxlaw-11798	166	12	that	that	SCONJ
taxlaw-11798	166	13	given	give	VERB
taxlaw-11798	166	14	the	the	DET
taxlaw-11798	166	15	administrative	administrative	ADJ
taxlaw-11798	166	16	complexity	complexity	NOUN
taxlaw-11798	166	17	of	of	ADP
taxlaw-11798	166	18	running	run	VERB
taxlaw-11798	166	19	a	a	DET
taxlaw-11798	166	20	private	private	ADJ
taxlaw-11798	166	21	foundation	foundation	NOUN
taxlaw-11798	166	22	,	,	PUNCT
taxlaw-11798	166	23	these	these	DET
taxlaw-11798	166	24	vehicles	vehicle	NOUN
taxlaw-11798	166	25	will	will	AUX
taxlaw-11798	166	26	only	only	ADV
taxlaw-11798	166	27	make	make	VERB
taxlaw-11798	166	28	sense	sense	NOUN
taxlaw-11798	166	29	for	for	ADP
taxlaw-11798	166	30	certain	certain	ADJ
taxlaw-11798	166	31	wealthy	wealthy	ADJ
taxlaw-11798	166	32	individuals	individual	NOUN
taxlaw-11798	166	33	who	who	PRON
taxlaw-11798	166	34	intend	intend	VERB
taxlaw-11798	166	35	to	to	PART
taxlaw-11798	166	36	contribute	contribute	VERB
taxlaw-11798	166	37	substantial	substantial	ADJ
taxlaw-11798	166	38	sums	sum	NOUN
taxlaw-11798	166	39	to	to	ADP
taxlaw-11798	166	40	charity	charity	NOUN
taxlaw-11798	166	41	)	)	PUNCT
taxlaw-11798	166	42	.	.	PUNCT
taxlaw-11798	167	1	44	44	NUM
taxlaw-11798	167	2	see	see	VERB
taxlaw-11798	167	3	,	,	PUNCT
taxlaw-11798	167	4	e.g.	e.g.	ADV
taxlaw-11798	167	5	,	,	PUNCT
taxlaw-11798	167	6	fidelity	fidelity	NOUN
taxlaw-11798	167	7	charitable	charitable	NOUN
taxlaw-11798	167	8	,	,	PUNCT
taxlaw-11798	167	9	giving	give	VERB
taxlaw-11798	167	10	report	report	NOUN
taxlaw-11798	167	11	2022	2022	NUM
taxlaw-11798	167	12	,	,	PUNCT
taxlaw-11798	167	13	at	at	ADP
taxlaw-11798	167	14	19	19	NUM
taxlaw-11798	167	15	(	(	PUNCT
taxlaw-11798	167	16	2022	2022	NUM
taxlaw-11798	167	17	)	)	PUNCT
taxlaw-11798	167	18	(	(	PUNCT
taxlaw-11798	167	19	noting	note	VERB
taxlaw-11798	167	20	that	that	SCONJ
taxlaw-11798	167	21	fidelity	fidelity	PROPN
taxlaw-11798	167	22	charitable	charitable	ADJ
taxlaw-11798	167	23	“	"	PUNCT
taxlaw-11798	167	24	facilitates	facilitate	VERB
taxlaw-11798	167	25	contributions	contribution	NOUN
taxlaw-11798	167	26	of	of	ADP
taxlaw-11798	167	27	…	…	PUNCT
taxlaw-11798	167	28	complex	complex	ADJ
taxlaw-11798	167	29	assets	asset	NOUN
taxlaw-11798	167	30	[	[	PUNCT
taxlaw-11798	167	31	that	that	PRON
taxlaw-11798	167	32	]	]	PUNCT
taxlaw-11798	167	33	can	can	AUX
taxlaw-11798	167	34	be	be	AUX
taxlaw-11798	167	35	complicated	complicate	VERB
taxlaw-11798	167	36	for	for	SCONJ
taxlaw-11798	167	37	individuals	individual	NOUN
taxlaw-11798	167	38	to	to	PART
taxlaw-11798	167	39	give	give	VERB
taxlaw-11798	167	40	and	and	CCONJ
taxlaw-11798	167	41	for	for	SCONJ
taxlaw-11798	167	42	some	some	DET
taxlaw-11798	167	43	nonprofits	nonprofit	NOUN
taxlaw-11798	167	44	to	to	PART
taxlaw-11798	167	45	accept	accept	VERB
taxlaw-11798	167	46	”	"	PUNCT
taxlaw-11798	167	47	)	)	PUNCT
taxlaw-11798	167	48	;	;	PUNCT
taxlaw-11798	167	49	schwab	schwab	NOUN
taxlaw-11798	167	50	charitable	charitable	ADJ
taxlaw-11798	167	51	,	,	PUNCT
taxlaw-11798	167	52	benefits	benefit	NOUN
taxlaw-11798	167	53	of	of	ADP
taxlaw-11798	167	54	contributing	contribute	VERB
taxlaw-11798	167	55	non	non	ADJ
taxlaw-11798	167	56	-	-	ADJ
taxlaw-11798	167	57	cash	cash	ADJ
taxlaw-11798	167	58	assets	asset	NOUN
taxlaw-11798	167	59	(	(	PUNCT
taxlaw-11798	167	60	oct	oct	PROPN
taxlaw-11798	167	61	.	.	PROPN
taxlaw-11798	167	62	28	28	NUM
taxlaw-11798	167	63	,	,	PUNCT
taxlaw-11798	167	64	2022	2022	NUM
taxlaw-11798	167	65	)	)	PUNCT
taxlaw-11798	167	66	,	,	PUNCT
taxlaw-11798	167	67	https://www.schwabcharitable.org/resource/benefits-contributing-non-cash-assets	https://www.schwabcharitable.org/resource/benefits-contributing-non-cash-asset	NOUN
taxlaw-11798	167	68	,	,	PUNCT
taxlaw-11798	167	69	10	10	NUM
taxlaw-11798	167	70	columbia	columbia	PROPN
taxlaw-11798	167	71	journal	journal	PROPN
taxlaw-11798	167	72	of	of	ADP
taxlaw-11798	167	73	tax	tax	NOUN
taxlaw-11798	167	74	law	law	NOUN
taxlaw-11798	168	1	[	[	X
taxlaw-11798	168	2	vol	vol	NOUN
taxlaw-11798	168	3	:	:	PUNCT
taxlaw-11798	168	4	14:1	14:1	NUM
taxlaw-11798	168	5	between	between	ADP
taxlaw-11798	168	6	multiple	multiple	ADJ
taxlaw-11798	168	7	end	end	NOUN
taxlaw-11798	168	8	-	-	PUNCT
taxlaw-11798	168	9	use	use	NOUN
taxlaw-11798	168	10	charities.45	charities.45	NOUN
taxlaw-11798	168	11	and	and	CCONJ
taxlaw-11798	168	12	dafs	dafs	VERB
taxlaw-11798	168	13	facilitate	facilitate	NOUN
taxlaw-11798	168	14	shifting	shift	VERB
taxlaw-11798	168	15	philanthropy	philanthropy	NOUN
taxlaw-11798	168	16	across	across	ADP
taxlaw-11798	168	17	time.46	time.46	NOUN
taxlaw-11798	168	18	the	the	DET
taxlaw-11798	168	19	bunching	bunch	VERB
taxlaw-11798	168	20	motivation	motivation	NOUN
taxlaw-11798	168	21	for	for	ADP
taxlaw-11798	168	22	daf	daf	ADJ
taxlaw-11798	168	23	creation	creation	NOUN
taxlaw-11798	168	24	that	that	PRON
taxlaw-11798	168	25	is	be	AUX
taxlaw-11798	168	26	discussed	discuss	VERB
taxlaw-11798	168	27	below	below	ADV
taxlaw-11798	168	28	is	be	AUX
taxlaw-11798	168	29	not	not	PART
taxlaw-11798	168	30	entirely	entirely	ADV
taxlaw-11798	168	31	new	new	ADJ
taxlaw-11798	168	32	.	.	PUNCT
taxlaw-11798	169	1	for	for	ADP
taxlaw-11798	169	2	example	example	NOUN
taxlaw-11798	169	3	,	,	PUNCT
taxlaw-11798	169	4	prior	prior	ADV
taxlaw-11798	169	5	to	to	ADP
taxlaw-11798	169	6	the	the	DET
taxlaw-11798	169	7	tcja	tcja	NOUN
taxlaw-11798	169	8	,	,	PUNCT
taxlaw-11798	169	9	donors	donor	NOUN
taxlaw-11798	169	10	nearing	near	VERB
taxlaw-11798	169	11	retirement	retirement	NOUN
taxlaw-11798	169	12	and	and	CCONJ
taxlaw-11798	169	13	expecting	expect	VERB
taxlaw-11798	169	14	to	to	PART
taxlaw-11798	169	15	face	face	VERB
taxlaw-11798	169	16	a	a	DET
taxlaw-11798	169	17	lower	low	ADJ
taxlaw-11798	169	18	marginal	marginal	ADJ
taxlaw-11798	169	19	tax	tax	NOUN
taxlaw-11798	169	20	rate	rate	NOUN
taxlaw-11798	169	21	in	in	ADP
taxlaw-11798	169	22	their	their	PRON
taxlaw-11798	169	23	retirement	retirement	NOUN
taxlaw-11798	169	24	years	year	NOUN
taxlaw-11798	169	25	might	might	AUX
taxlaw-11798	169	26	have	have	VERB
taxlaw-11798	169	27	pre	pre	VERB
taxlaw-11798	169	28	-	-	VERB
taxlaw-11798	169	29	funded	fund	VERB
taxlaw-11798	169	30	a	a	DET
taxlaw-11798	169	31	daf	daf	NOUN
taxlaw-11798	169	32	with	with	ADP
taxlaw-11798	169	33	expected	expect	VERB
taxlaw-11798	169	34	contributions	contribution	NOUN
taxlaw-11798	169	35	for	for	ADP
taxlaw-11798	169	36	several	several	ADJ
taxlaw-11798	169	37	years	year	NOUN
taxlaw-11798	169	38	in	in	ADP
taxlaw-11798	169	39	order	order	NOUN
taxlaw-11798	169	40	to	to	PART
taxlaw-11798	169	41	take	take	VERB
taxlaw-11798	169	42	advantage	advantage	NOUN
taxlaw-11798	169	43	of	of	ADP
taxlaw-11798	169	44	the	the	DET
taxlaw-11798	169	45	larger	large	ADJ
taxlaw-11798	169	46	tax	tax	NOUN
taxlaw-11798	169	47	subsidy	subsidy	NOUN
taxlaw-11798	169	48	associated	associate	VERB
taxlaw-11798	169	49	with	with	ADP
taxlaw-11798	169	50	the	the	DET
taxlaw-11798	169	51	higher	high	ADJ
taxlaw-11798	169	52	marginal	marginal	ADJ
taxlaw-11798	169	53	rate.47	rate.47	NOUN
taxlaw-11798	169	54	of	of	ADP
taxlaw-11798	169	55	course	course	NOUN
taxlaw-11798	169	56	,	,	PUNCT
taxlaw-11798	169	57	all	all	PRON
taxlaw-11798	169	58	of	of	ADP
taxlaw-11798	169	59	these	these	DET
taxlaw-11798	169	60	benefits	benefit	NOUN
taxlaw-11798	169	61	come	come	VERB
taxlaw-11798	169	62	at	at	ADP
taxlaw-11798	169	63	a	a	DET
taxlaw-11798	169	64	cost	cost	NOUN
taxlaw-11798	169	65	.	.	PUNCT
taxlaw-11798	170	1	fidelity	fidelity	PROPN
taxlaw-11798	170	2	,	,	PUNCT
taxlaw-11798	170	3	vanguard	vanguard	NOUN
taxlaw-11798	170	4	,	,	PUNCT
taxlaw-11798	170	5	and	and	CCONJ
taxlaw-11798	170	6	schwab	schwab	VERB
taxlaw-11798	170	7	each	each	DET
taxlaw-11798	170	8	charge	charge	NOUN
taxlaw-11798	170	9	daf	daf	PROPN
taxlaw-11798	170	10	account	account	NOUN
taxlaw-11798	170	11	holders	holder	NOUN
taxlaw-11798	170	12	annual	annual	ADJ
taxlaw-11798	170	13	administrative	administrative	ADJ
taxlaw-11798	170	14	fees	fee	NOUN
taxlaw-11798	170	15	that	that	PRON
taxlaw-11798	170	16	run	run	VERB
taxlaw-11798	170	17	as	as	ADV
taxlaw-11798	170	18	high	high	ADJ
taxlaw-11798	170	19	as	as	ADP
taxlaw-11798	170	20	0.6	0.6	NUM
taxlaw-11798	170	21	%	%	NOUN
taxlaw-11798	170	22	of	of	ADP
taxlaw-11798	170	23	assets	asset	NOUN
taxlaw-11798	170	24	under	under	ADP
taxlaw-11798	170	25	management	management	NOUN
taxlaw-11798	170	26	in	in	ADP
taxlaw-11798	170	27	addition	addition	NOUN
taxlaw-11798	170	28	to	to	ADP
taxlaw-11798	170	29	investment	investment	PROPN
taxlaw-11798	170	30	fees.48	fees.48	PROPN
taxlaw-11798	170	31	b.	b.	PROPN
taxlaw-11798	171	1	the	the	DET
taxlaw-11798	171	2	tcja	tcja	NOUN
taxlaw-11798	171	3	and	and	CCONJ
taxlaw-11798	171	4	subsidies	subsidy	NOUN
taxlaw-11798	171	5	for	for	ADP
taxlaw-11798	171	6	charitable	charitable	ADJ
taxlaw-11798	171	7	giving	give	VERB
taxlaw-11798	171	8	the	the	DET
taxlaw-11798	171	9	tcja	tcja	NOUN
taxlaw-11798	171	10	had	have	VERB
taxlaw-11798	171	11	a	a	DET
taxlaw-11798	171	12	dramatic	dramatic	ADJ
taxlaw-11798	171	13	impact	impact	NOUN
taxlaw-11798	171	14	on	on	ADP
taxlaw-11798	171	15	tax	tax	NOUN
taxlaw-11798	171	16	subsidies	subsidy	NOUN
taxlaw-11798	171	17	for	for	ADP
taxlaw-11798	171	18	charitable	charitable	ADJ
taxlaw-11798	171	19	giving	giving	NOUN
taxlaw-11798	171	20	.	.	PUNCT
taxlaw-11798	172	1	with	with	ADP
taxlaw-11798	172	2	a	a	DET
taxlaw-11798	172	3	small	small	ADJ
taxlaw-11798	172	4	exception	exception	NOUN
taxlaw-11798	172	5	for	for	ADP
taxlaw-11798	172	6	tax	tax	NOUN
taxlaw-11798	172	7	years	year	NOUN
taxlaw-11798	172	8	2020	2020	NUM
taxlaw-11798	172	9	and	and	CCONJ
taxlaw-11798	172	10	2021	2021	NUM
taxlaw-11798	172	11	,	,	PUNCT
taxlaw-11798	172	12	the	the	DET
taxlaw-11798	172	13	deduction	deduction	NOUN
taxlaw-11798	172	14	for	for	ADP
taxlaw-11798	172	15	charitable	charitable	ADJ
taxlaw-11798	172	16	contributions	contribution	NOUN
taxlaw-11798	172	17	is	be	AUX
taxlaw-11798	172	18	an	an	DET
taxlaw-11798	172	19	itemized	itemize	VERB
taxlaw-11798	172	20	deduction.49	deduction.49	NOUN
taxlaw-11798	172	21	in	in	ADP
taxlaw-11798	172	22	2016	2016	NUM
taxlaw-11798	172	23	and	and	CCONJ
taxlaw-11798	172	24	2017	2017	NUM
taxlaw-11798	172	25	,	,	PUNCT
taxlaw-11798	172	26	prior	prior	ADV
taxlaw-11798	172	27	to	to	ADP
taxlaw-11798	172	28	the	the	DET
taxlaw-11798	172	29	advent	advent	NOUN
taxlaw-11798	172	30	of	of	ADP
taxlaw-11798	172	31	the	the	DET
taxlaw-11798	172	32	tcja	tcja	NOUN
taxlaw-11798	172	33	,	,	PUNCT
taxlaw-11798	172	34	30	30	NUM
taxlaw-11798	172	35	%	%	NOUN
taxlaw-11798	172	36	of	of	ADP
taxlaw-11798	172	37	u.s	u.s	PROPN
taxlaw-11798	172	38	.	.	PROPN
taxlaw-11798	172	39	taxpayers	taxpayer	NOUN
taxlaw-11798	172	40	itemized	itemize	VERB
taxlaw-11798	172	41	deductions	deduction	NOUN
taxlaw-11798	172	42	,	,	PUNCT
taxlaw-11798	172	43	and	and	CCONJ
taxlaw-11798	172	44	25	25	NUM
taxlaw-11798	172	45	%	%	NOUN
taxlaw-11798	172	46	of	of	ADP
taxlaw-11798	172	47	taxpayers	taxpayer	NOUN
taxlaw-11798	172	48	claimed	claim	VERB
taxlaw-11798	172	49	the	the	DET
taxlaw-11798	172	50	itemized	itemize	VERB
taxlaw-11798	172	51	deduction	deduction	NOUN
taxlaw-11798	172	52	for	for	ADP
taxlaw-11798	172	53	charitable	charitable	ADJ
taxlaw-11798	172	54	contributions.50	contributions.50	NOUN
taxlaw-11798	172	55	in	in	ADP
taxlaw-11798	172	56	2018	2018	NUM
taxlaw-11798	172	57	and	and	CCONJ
taxlaw-11798	172	58	2019	2019	NUM
taxlaw-11798	172	59	,	,	PUNCT
taxlaw-11798	172	60	following	follow	VERB
taxlaw-11798	172	61	the	the	DET
taxlaw-11798	172	62	tcja	tcja	NOUN
taxlaw-11798	172	63	,	,	PUNCT
taxlaw-11798	172	64	those	those	DET
taxlaw-11798	172	65	numbers	number	NOUN
taxlaw-11798	172	66	were	be	AUX
taxlaw-11798	172	67	reduced	reduce	VERB
taxlaw-11798	172	68	to	to	ADP
taxlaw-11798	172	69	11	11	NUM
taxlaw-11798	172	70	%	%	NOUN
taxlaw-11798	172	71	and	and	CCONJ
taxlaw-11798	172	72	9	9	NUM
taxlaw-11798	172	73	%	%	NOUN
taxlaw-11798	172	74	,	,	PUNCT
taxlaw-11798	172	75	respectively.51	respectively.51	NOUN
taxlaw-11798	172	76	in	in	ADP
taxlaw-11798	172	77	other	other	ADJ
taxlaw-11798	172	78	words	word	NOUN
taxlaw-11798	172	79	,	,	PUNCT
taxlaw-11798	172	80	the	the	DET
taxlaw-11798	172	81	fraction	fraction	NOUN
taxlaw-11798	172	82	of	of	ADP
taxlaw-11798	172	83	u.s	u.s	PROPN
taxlaw-11798	172	84	.	.	PROPN
taxlaw-11798	172	85	taxpayers	taxpayer	NOUN
taxlaw-11798	172	86	claiming	claim	VERB
taxlaw-11798	172	87	the	the	DET
taxlaw-11798	172	88	deduction	deduction	NOUN
taxlaw-11798	172	89	for	for	ADP
taxlaw-11798	172	90	charitable	charitable	ADJ
taxlaw-11798	172	91	contributions	contribution	NOUN
taxlaw-11798	172	92	declined	decline	VERB
taxlaw-11798	172	93	by	by	ADP
taxlaw-11798	172	94	about	about	ADV
taxlaw-11798	172	95	two	two	NUM
taxlaw-11798	172	96	-	-	PUNCT
taxlaw-11798	172	97	thirds	third	NOUN
taxlaw-11798	172	98	.	.	PUNCT
taxlaw-11798	173	1	three	three	NUM
taxlaw-11798	173	2	tcja	tcja	ADJ
taxlaw-11798	173	3	changes	change	NOUN
taxlaw-11798	173	4	primarily	primarily	ADV
taxlaw-11798	173	5	drove	drive	VERB
taxlaw-11798	173	6	this	this	DET
taxlaw-11798	173	7	result	result	NOUN
taxlaw-11798	173	8	.	.	PUNCT
taxlaw-11798	174	1	first	first	ADV
taxlaw-11798	174	2	,	,	PUNCT
taxlaw-11798	174	3	the	the	DET
taxlaw-11798	174	4	tcja	tcja	NOUN
taxlaw-11798	174	5	increased	increase	VERB
taxlaw-11798	174	6	the	the	DET
taxlaw-11798	174	7	standard	standard	ADJ
taxlaw-11798	174	8	deduction	deduction	NOUN
taxlaw-11798	174	9	for	for	ADP
taxlaw-11798	174	10	married	married	ADJ
taxlaw-11798	174	11	couples	couple	NOUN
taxlaw-11798	174	12	filing	file	VERB
taxlaw-11798	174	13	jointly	jointly	ADV
taxlaw-11798	174	14	from	from	ADP
taxlaw-11798	174	15	$	$	SYM
taxlaw-11798	174	16	12,700	12,700	NUM
taxlaw-11798	174	17	in	in	ADP
taxlaw-11798	174	18	2017	2017	NUM
taxlaw-11798	174	19	to	to	PART
taxlaw-11798	174	20	$	$	SYM
taxlaw-11798	174	21	24,000	24,000	NUM
taxlaw-11798	174	22	in	in	ADP
taxlaw-11798	174	23	2018.52	2018.52	NUM
taxlaw-11798	174	24	(	(	PUNCT
taxlaw-11798	174	25	with	with	ADP
taxlaw-11798	174	26	inflation	inflation	NOUN
taxlaw-11798	174	27	adjustments	adjustment	NOUN
taxlaw-11798	174	28	,	,	PUNCT
taxlaw-11798	174	29	the	the	DET
taxlaw-11798	174	30	figure	figure	NOUN
taxlaw-11798	174	31	for	for	ADP
taxlaw-11798	174	32	2021	2021	NUM
taxlaw-11798	174	33	was	be	AUX
taxlaw-11798	174	34	$	$	SYM
taxlaw-11798	174	35	25,100.53	25,100.53	NUM
taxlaw-11798	174	36	)	)	PUNCT
taxlaw-11798	174	37	second	second	ADJ
taxlaw-11798	174	38	,	,	PUNCT
taxlaw-11798	174	39	the	the	DET
taxlaw-11798	174	40	aggregate	aggregate	ADJ
taxlaw-11798	174	41	deduction	deduction	NOUN
taxlaw-11798	174	42	for	for	ADP
taxlaw-11798	174	43	state	state	NOUN
taxlaw-11798	174	44	and	and	CCONJ
taxlaw-11798	174	45	local	local	ADJ
taxlaw-11798	174	46	taxes	taxis	NOUN
taxlaw-11798	174	47	,	,	PUNCT
taxlaw-11798	174	48	including	include	VERB
taxlaw-11798	174	49	income	income	NOUN
taxlaw-11798	174	50	,	,	PUNCT
taxlaw-11798	174	51	sales	sale	NOUN
taxlaw-11798	174	52	,	,	PUNCT
taxlaw-11798	174	53	and	and	CCONJ
taxlaw-11798	174	54	real	real	ADJ
taxlaw-11798	174	55	estate	estate	NOUN
taxlaw-11798	174	56	taxes	taxis	NOUN
taxlaw-11798	174	57	(	(	PUNCT
taxlaw-11798	174	58	often	often	ADV
taxlaw-11798	174	59	referred	refer	VERB
taxlaw-11798	174	60	to	to	ADP
taxlaw-11798	174	61	as	as	ADP
taxlaw-11798	174	62	the	the	DET
taxlaw-11798	174	63	“	"	PUNCT
taxlaw-11798	174	64	salt	salt	NOUN
taxlaw-11798	174	65	”	"	PUNCT
taxlaw-11798	174	66	deduction	deduction	NOUN
taxlaw-11798	174	67	)	)	PUNCT
taxlaw-11798	174	68	,	,	PUNCT
taxlaw-11798	174	69	was	be	AUX
taxlaw-11798	174	70	capped	cap	VERB
taxlaw-11798	174	71	at	at	ADP
taxlaw-11798	174	72	a	a	DET
taxlaw-11798	174	73	non	non	ADJ
taxlaw-11798	174	74	-	-	NOUN
taxlaw-11798	174	75	inflation	inflation	NOUN
taxlaw-11798	174	76	[	[	X
taxlaw-11798	174	77	https://perma.cc/ju6c-dek6	https://perma.cc/ju6c-dek6	X
taxlaw-11798	174	78	]	]	X
taxlaw-11798	174	79	(	(	PUNCT
taxlaw-11798	174	80	noting	note	VERB
taxlaw-11798	174	81	that	that	SCONJ
taxlaw-11798	174	82	“	"	PUNCT
taxlaw-11798	174	83	not	not	PART
taxlaw-11798	174	84	all	all	DET
taxlaw-11798	174	85	charities	charity	NOUN
taxlaw-11798	174	86	have	have	VERB
taxlaw-11798	174	87	the	the	DET
taxlaw-11798	174	88	capabilities	capability	NOUN
taxlaw-11798	174	89	to	to	PART
taxlaw-11798	174	90	accept	accept	VERB
taxlaw-11798	174	91	”	"	PUNCT
taxlaw-11798	174	92	appreciated	appreciate	VERB
taxlaw-11798	174	93	non	non	ADJ
taxlaw-11798	174	94	-	-	ADJ
taxlaw-11798	174	95	cash	cash	ADJ
taxlaw-11798	174	96	assets	asset	NOUN
taxlaw-11798	174	97	)	)	PUNCT
taxlaw-11798	174	98	.	.	PUNCT
taxlaw-11798	175	1	45	45	NUM
taxlaw-11798	175	2	hemel	hemel	X
taxlaw-11798	175	3	,	,	PUNCT
taxlaw-11798	175	4	bankman	bankman	NOUN
taxlaw-11798	175	5	&	&	CCONJ
taxlaw-11798	175	6	brest	brest	NOUN
taxlaw-11798	175	7	,	,	PUNCT
taxlaw-11798	175	8	supra	supra	PROPN
taxlaw-11798	175	9	note	note	NOUN
taxlaw-11798	175	10	31	31	NUM
taxlaw-11798	175	11	,	,	PUNCT
taxlaw-11798	175	12	at	at	ADP
taxlaw-11798	175	13	3	3	NUM
taxlaw-11798	175	14	-	-	SYM
taxlaw-11798	175	15	4	4	NUM
taxlaw-11798	175	16	.	.	PUNCT
taxlaw-11798	175	17	46id	46id	NOUN
taxlaw-11798	175	18	.	.	PUNCT
taxlaw-11798	176	1	at	at	ADP
taxlaw-11798	176	2	3	3	NUM
taxlaw-11798	176	3	.	.	X
taxlaw-11798	176	4	47	47	NUM
taxlaw-11798	176	5	james	james	PROPN
taxlaw-11798	176	6	andreoni	andreoni	PROPN
taxlaw-11798	176	7	,	,	PUNCT
taxlaw-11798	176	8	the	the	DET
taxlaw-11798	176	9	benefits	benefit	NOUN
taxlaw-11798	176	10	and	and	CCONJ
taxlaw-11798	176	11	costs	cost	NOUN
taxlaw-11798	176	12	of	of	ADP
taxlaw-11798	176	13	donor	donor	NOUN
taxlaw-11798	176	14	-	-	PUNCT
taxlaw-11798	176	15	advised	advise	VERB
taxlaw-11798	176	16	funds	fund	NOUN
taxlaw-11798	176	17	,	,	PUNCT
taxlaw-11798	176	18	32	32	NUM
taxlaw-11798	176	19	tax	tax	NOUN
taxlaw-11798	176	20	pol’y	pol’y	NOUN
taxlaw-11798	176	21	&	&	CCONJ
taxlaw-11798	176	22	econ	econ	PROPN
taxlaw-11798	176	23	.	.	PROPN
taxlaw-11798	177	1	1	1	NUM
taxlaw-11798	177	2	,	,	PUNCT
taxlaw-11798	177	3	13	13	NUM
taxlaw-11798	177	4	(	(	PUNCT
taxlaw-11798	177	5	2018	2018	NUM
taxlaw-11798	177	6	)	)	PUNCT
taxlaw-11798	177	7	.	.	PUNCT
taxlaw-11798	178	1	48	48	NUM
taxlaw-11798	178	2	fidelity	fidelity	NOUN
taxlaw-11798	178	3	charitable	charitable	NOUN
taxlaw-11798	178	4	,	,	PUNCT
taxlaw-11798	178	5	what	what	PRON
taxlaw-11798	178	6	it	it	PRON
taxlaw-11798	178	7	costs	cost	VERB
taxlaw-11798	178	8	,	,	PUNCT
taxlaw-11798	178	9	https://www.fidelitycharitable.org/givingaccount/what-itcosts.html#:~:text=each%20individual%20giving%20account%c2%ae,of%20any%20donor%2	https://www.fidelitycharitable.org/givingaccount/what-itcosts.html#:~:text=each%20individual%20giving%20account%c2%ae,of%20any%20donor%2	NOUN
taxlaw-11798	178	10	dadvised%20fund	dadvised%20fund	NOUN
taxlaw-11798	178	11	,	,	PUNCT
taxlaw-11798	178	12	[	[	X
taxlaw-11798	178	13	https://perma.cc/9jth-gpr5	https://perma.cc/9jth-gpr5	X
taxlaw-11798	178	14	]	]	X
taxlaw-11798	178	15	(	(	PUNCT
taxlaw-11798	178	16	last	last	ADV
taxlaw-11798	178	17	visited	visit	VERB
taxlaw-11798	178	18	mar	mar	PROPN
taxlaw-11798	178	19	.	.	PROPN
taxlaw-11798	178	20	9	9	NUM
taxlaw-11798	178	21	,	,	PUNCT
taxlaw-11798	178	22	2023	2023	NUM
taxlaw-11798	178	23	)	)	PUNCT
taxlaw-11798	178	24	;	;	PUNCT
taxlaw-11798	178	25	vanguard	vanguard	NOUN
taxlaw-11798	178	26	charitable	charitable	NOUN
taxlaw-11798	178	27	,	,	PUNCT
taxlaw-11798	178	28	fees	fee	NOUN
taxlaw-11798	178	29	&	&	CCONJ
taxlaw-11798	178	30	minimums	minimum	NOUN
taxlaw-11798	178	31	,	,	PUNCT
taxlaw-11798	178	32	https://www.vanguardcharitable.org/giving-with-vc/fees-andminimums#:~:text=standard%20account%20status%20applies%20to,those%20assets%20over%2	https://www.vanguardcharitable.org/giving-with-vc/fees-andminimums#:~:text=standard%20account%20status%20applies%20to,those%20assets%20over%2	NOUN
taxlaw-11798	178	33	0%24500k	0%24500k	X
taxlaw-11798	178	34	,	,	PUNCT
taxlaw-11798	178	35	[	[	X
taxlaw-11798	178	36	https://perma.cc/bhl4-ma5	https://perma.cc/bhl4-ma5	NOUN
taxlaw-11798	178	37	g	g	NOUN
taxlaw-11798	178	38	]	]	X
taxlaw-11798	178	39	(	(	PUNCT
taxlaw-11798	178	40	last	last	ADV
taxlaw-11798	178	41	visited	visit	VERB
taxlaw-11798	178	42	mar	mar	PROPN
taxlaw-11798	178	43	.	.	PROPN
taxlaw-11798	178	44	9	9	NUM
taxlaw-11798	178	45	,	,	PUNCT
taxlaw-11798	178	46	2023	2023	NUM
taxlaw-11798	178	47	)	)	PUNCT
taxlaw-11798	178	48	;	;	PUNCT
taxlaw-11798	178	49	schwab	schwab	NOUN
taxlaw-11798	178	50	charitable	charitable	ADJ
taxlaw-11798	178	51	,	,	PUNCT
taxlaw-11798	178	52	account	account	NOUN
taxlaw-11798	178	53	fees	fee	NOUN
taxlaw-11798	178	54	and	and	CCONJ
taxlaw-11798	178	55	minimums	minimum	NOUN
taxlaw-11798	178	56	,	,	PUNCT
taxlaw-11798	178	57	https://www.schwabcharitable.org/features/fees-and-minimums	https://www.schwabcharitable.org/features/fees-and-minimum	NOUN
taxlaw-11798	178	58	,	,	PUNCT
taxlaw-11798	178	59	[	[	X
taxlaw-11798	178	60	https://perma.cc/h88d-4smk	https://perma.cc/h88d-4smk	X
taxlaw-11798	178	61	]	]	X
taxlaw-11798	178	62	(	(	PUNCT
taxlaw-11798	178	63	last	last	ADV
taxlaw-11798	178	64	visited	visit	VERB
taxlaw-11798	178	65	mar	mar	PROPN
taxlaw-11798	178	66	.	.	PROPN
taxlaw-11798	178	67	9	9	NUM
taxlaw-11798	178	68	,	,	PUNCT
taxlaw-11798	178	69	2023	2023	NUM
taxlaw-11798	178	70	)	)	PUNCT
taxlaw-11798	178	71	.	.	PUNCT
taxlaw-11798	179	1	49	49	NUM
taxlaw-11798	179	2	i.r.c	i.r.c	NOUN
taxlaw-11798	179	3	.	.	PUNCT
taxlaw-11798	180	1	§	§	PROPN
taxlaw-11798	180	2	170(p	170(p	NUM
taxlaw-11798	180	3	)	)	PUNCT
taxlaw-11798	180	4	(	(	PUNCT
taxlaw-11798	180	5	allowing	allow	VERB
taxlaw-11798	180	6	nonitemizers	nonitemizer	NOUN
taxlaw-11798	180	7	a	a	DET
taxlaw-11798	180	8	maximum	maximum	ADJ
taxlaw-11798	180	9	deduction	deduction	NOUN
taxlaw-11798	180	10	for	for	ADP
taxlaw-11798	180	11	cash	cash	NOUN
taxlaw-11798	180	12	contributions	contribution	NOUN
taxlaw-11798	180	13	of	of	ADP
taxlaw-11798	180	14	$	$	SYM
taxlaw-11798	180	15	300	300	NUM
taxlaw-11798	180	16	for	for	ADP
taxlaw-11798	180	17	single	single	ADJ
taxlaw-11798	180	18	taxpayers	taxpayer	NOUN
taxlaw-11798	180	19	or	or	CCONJ
taxlaw-11798	180	20	$	$	SYM
taxlaw-11798	180	21	600	600	NUM
taxlaw-11798	180	22	for	for	ADP
taxlaw-11798	180	23	married	married	ADJ
taxlaw-11798	180	24	couples	couple	NOUN
taxlaw-11798	180	25	filing	file	VERB
taxlaw-11798	180	26	jointly	jointly	ADV
taxlaw-11798	180	27	)	)	PUNCT
taxlaw-11798	180	28	.	.	PUNCT
taxlaw-11798	181	1	50	50	NUM
taxlaw-11798	181	2	u.s	u.s	PROPN
taxlaw-11798	181	3	.	.	PROPN
taxlaw-11798	181	4	dep’t	dep’t	PROPN
taxlaw-11798	181	5	of	of	ADP
taxlaw-11798	181	6	treasury	treasury	PROPN
taxlaw-11798	181	7	,	,	PUNCT
taxlaw-11798	181	8	i.r.s	i.r.s	PROPN
taxlaw-11798	181	9	.	.	PROPN
taxlaw-11798	181	10	,	,	PUNCT
taxlaw-11798	181	11	statistics	statistic	NOUN
taxlaw-11798	181	12	of	of	ADP
taxlaw-11798	181	13	income	income	NOUN
taxlaw-11798	181	14	–	–	PUNCT
taxlaw-11798	181	15	2019	2019	NUM
taxlaw-11798	181	16	individual	individual	ADJ
taxlaw-11798	181	17	income	income	NOUN
taxlaw-11798	181	18	tax	tax	NOUN
taxlaw-11798	181	19	returns	return	NOUN
taxlaw-11798	181	20	,	,	PUNCT
taxlaw-11798	181	21	publication	publication	NOUN
taxlaw-11798	181	22	1304	1304	NUM
taxlaw-11798	181	23	(	(	PUNCT
taxlaw-11798	181	24	rev	rev	PROPN
taxlaw-11798	181	25	.	.	PROPN
taxlaw-11798	181	26	09	09	NUM
taxlaw-11798	181	27	-	-	SYM
taxlaw-11798	181	28	2020	2020	NUM
taxlaw-11798	181	29	)	)	PUNCT
taxlaw-11798	181	30	,	,	PUNCT
taxlaw-11798	181	31	at	at	ADP
taxlaw-11798	181	32	23	23	NUM
taxlaw-11798	181	33	(	(	PUNCT
taxlaw-11798	181	34	2019	2019	NUM
taxlaw-11798	181	35	)	)	PUNCT
taxlaw-11798	181	36	.	.	PUNCT
taxlaw-11798	182	1	these	these	DET
taxlaw-11798	182	2	figures	figure	NOUN
taxlaw-11798	182	3	represent	represent	VERB
taxlaw-11798	182	4	averages	average	NOUN
taxlaw-11798	182	5	for	for	ADP
taxlaw-11798	182	6	the	the	DET
taxlaw-11798	182	7	two	two	NUM
taxlaw-11798	182	8	years	year	NOUN
taxlaw-11798	182	9	.	.	PUNCT
taxlaw-11798	183	1	51	51	NUM
taxlaw-11798	184	1	i	i	PRON
taxlaw-11798	184	2	d.	d.	PROPN
taxlaw-11798	184	3	52	52	NUM
taxlaw-11798	184	4	rev	rev	VERB
taxlaw-11798	184	5	.	.	PROPN
taxlaw-11798	184	6	proc	proc	PROPN
taxlaw-11798	184	7	.	.	PUNCT
taxlaw-11798	185	1	2016	2016	NUM
taxlaw-11798	185	2	-	-	SYM
taxlaw-11798	185	3	55	55	NUM
taxlaw-11798	185	4	,	,	PUNCT
taxlaw-11798	185	5	2016	2016	NUM
taxlaw-11798	185	6	-	-	SYM
taxlaw-11798	185	7	45	45	NUM
taxlaw-11798	185	8	i.r.b	i.r.b	NOUN
taxlaw-11798	185	9	.	.	PUNCT
taxlaw-11798	186	1	707	707	NUM
taxlaw-11798	186	2	(	(	PUNCT
taxlaw-11798	186	3	2016	2016	NUM
taxlaw-11798	186	4	)	)	PUNCT
taxlaw-11798	186	5	;	;	PUNCT
taxlaw-11798	186	6	rev	rev	PROPN
taxlaw-11798	186	7	.	.	PROPN
taxlaw-11798	186	8	proc	proc	PROPN
taxlaw-11798	186	9	.	.	PUNCT
taxlaw-11798	187	1	2018	2018	NUM
taxlaw-11798	187	2	-	-	SYM
taxlaw-11798	187	3	18	18	NUM
taxlaw-11798	187	4	,	,	PUNCT
taxlaw-11798	187	5	2018	2018	NUM
taxlaw-11798	187	6	-	-	SYM
taxlaw-11798	187	7	10	10	NUM
taxlaw-11798	187	8	i.r.b	i.r.b	NOUN
taxlaw-11798	187	9	.	.	PUNCT
taxlaw-11798	188	1	392	392	NUM
taxlaw-11798	188	2	(	(	PUNCT
taxlaw-11798	188	3	2018	2018	NUM
taxlaw-11798	188	4	)	)	PUNCT
taxlaw-11798	188	5	.	.	PUNCT
taxlaw-11798	189	1	53	53	NUM
taxlaw-11798	189	2	rev	rev	VERB
taxlaw-11798	189	3	.	.	PROPN
taxlaw-11798	189	4	proc	proc	PROPN
taxlaw-11798	189	5	.	.	PUNCT
taxlaw-11798	190	1	2020	2020	NUM
taxlaw-11798	190	2	-	-	SYM
taxlaw-11798	190	3	45	45	NUM
taxlaw-11798	190	4	,	,	PUNCT
taxlaw-11798	190	5	2020	2020	NUM
taxlaw-11798	190	6	-	-	SYM
taxlaw-11798	190	7	46	46	NUM
taxlaw-11798	190	8	i.r.b	i.r.b	NOUN
taxlaw-11798	190	9	.	.	PUNCT
taxlaw-11798	191	1	1016	1016	NUM
taxlaw-11798	191	2	(	(	PUNCT
taxlaw-11798	191	3	2020	2020	NUM
taxlaw-11798	191	4	)	)	PUNCT
taxlaw-11798	191	5	.	.	PUNCT
taxlaw-11798	192	1	2023	2023	NUM
taxlaw-11798	192	2	]	]	PUNCT
taxlaw-11798	192	3	donor	donor	NOUN
taxlaw-11798	192	4	advised	advise	VERB
taxlaw-11798	192	5	funds	fund	NOUN
taxlaw-11798	192	6	11	11	NUM
taxlaw-11798	192	7	adjusted	adjust	VERB
taxlaw-11798	192	8	$	$	SYM
taxlaw-11798	192	9	10,000.54	10,000.54	NUM
taxlaw-11798	192	10	third	third	NOUN
taxlaw-11798	192	11	,	,	PUNCT
taxlaw-11798	192	12	the	the	DET
taxlaw-11798	192	13	tcja	tcja	NOUN
taxlaw-11798	192	14	suspended	suspend	VERB
taxlaw-11798	192	15	miscellaneous	miscellaneous	ADJ
taxlaw-11798	192	16	itemized	itemize	VERB
taxlaw-11798	192	17	deductions.55	deductions.55	NOUN
taxlaw-11798	192	18	historically	historically	ADV
taxlaw-11798	192	19	,	,	PUNCT
taxlaw-11798	192	20	the	the	DET
taxlaw-11798	192	21	four	four	NUM
taxlaw-11798	192	22	most	most	ADV
taxlaw-11798	192	23	economically	economically	ADV
taxlaw-11798	192	24	significant	significant	ADJ
taxlaw-11798	192	25	itemized	itemize	VERB
taxlaw-11798	192	26	deductions	deduction	NOUN
taxlaw-11798	192	27	have	have	AUX
taxlaw-11798	192	28	been	be	AUX
taxlaw-11798	192	29	the	the	DET
taxlaw-11798	192	30	deductions	deduction	NOUN
taxlaw-11798	192	31	for	for	ADP
taxlaw-11798	192	32	state	state	NOUN
taxlaw-11798	192	33	and	and	CCONJ
taxlaw-11798	192	34	local	local	ADJ
taxlaw-11798	192	35	taxes	taxis	NOUN
taxlaw-11798	192	36	,	,	PUNCT
taxlaw-11798	192	37	interest	interest	NOUN
taxlaw-11798	192	38	paid	pay	VERB
taxlaw-11798	192	39	(	(	PUNCT
taxlaw-11798	192	40	chiefly	chiefly	ADV
taxlaw-11798	192	41	home	home	NOUN
taxlaw-11798	192	42	mortgage	mortgage	NOUN
taxlaw-11798	192	43	and	and	CCONJ
taxlaw-11798	192	44	home	home	NOUN
taxlaw-11798	192	45	equity	equity	NOUN
taxlaw-11798	192	46	interest	interest	NOUN
taxlaw-11798	192	47	)	)	PUNCT
taxlaw-11798	192	48	,	,	PUNCT
taxlaw-11798	192	49	charitable	charitable	ADJ
taxlaw-11798	192	50	contributions	contribution	NOUN
taxlaw-11798	192	51	,	,	PUNCT
taxlaw-11798	192	52	and	and	CCONJ
taxlaw-11798	192	53	miscellaneous	miscellaneous	ADJ
taxlaw-11798	192	54	itemized	itemize	VERB
taxlaw-11798	192	55	deductions.56	deductions.56	NOUN
taxlaw-11798	192	56	given	give	VERB
taxlaw-11798	192	57	the	the	DET
taxlaw-11798	192	58	tcja	tcja	NOUN
taxlaw-11798	192	59	’s	’s	PART
taxlaw-11798	192	60	disallowance	disallowance	NOUN
taxlaw-11798	192	61	of	of	ADP
taxlaw-11798	192	62	miscellaneous	miscellaneous	ADJ
taxlaw-11798	192	63	itemized	itemize	VERB
taxlaw-11798	192	64	deductions	deduction	NOUN
taxlaw-11798	192	65	,	,	PUNCT
taxlaw-11798	192	66	a	a	DET
taxlaw-11798	192	67	taxpayer	taxpayer	NOUN
taxlaw-11798	192	68	without	without	ADP
taxlaw-11798	192	69	less	less	ADV
taxlaw-11798	192	70	commonly	commonly	ADV
taxlaw-11798	192	71	claimed	claim	VERB
taxlaw-11798	192	72	itemized	itemize	VERB
taxlaw-11798	192	73	deductions	deduction	NOUN
taxlaw-11798	192	74	,	,	PUNCT
taxlaw-11798	192	75	for	for	ADP
taxlaw-11798	192	76	example	example	NOUN
taxlaw-11798	192	77	,	,	PUNCT
taxlaw-11798	192	78	medical	medical	ADJ
taxlaw-11798	192	79	expenses	expense	NOUN
taxlaw-11798	192	80	or	or	CCONJ
taxlaw-11798	192	81	casualty	casualty	NOUN
taxlaw-11798	192	82	losses	loss	NOUN
taxlaw-11798	192	83	arising	arise	VERB
taxlaw-11798	192	84	from	from	ADP
taxlaw-11798	192	85	federally	federally	ADV
taxlaw-11798	192	86	declared	declare	VERB
taxlaw-11798	192	87	disasters,57	disasters,57	NOUN
taxlaw-11798	192	88	would	would	AUX
taxlaw-11798	192	89	need	need	VERB
taxlaw-11798	192	90	deductible	deductible	ADJ
taxlaw-11798	192	91	interest	interest	NOUN
taxlaw-11798	192	92	expense	expense	NOUN
taxlaw-11798	192	93	and	and	CCONJ
taxlaw-11798	192	94	charitable	charitable	ADJ
taxlaw-11798	192	95	contributions	contribution	NOUN
taxlaw-11798	192	96	in	in	ADP
taxlaw-11798	192	97	excess	excess	NOUN
taxlaw-11798	192	98	of	of	ADP
taxlaw-11798	192	99	about	about	ADV
taxlaw-11798	192	100	$	$	SYM
taxlaw-11798	192	101	15,000	15,000	NUM
taxlaw-11798	192	102	to	to	PART
taxlaw-11798	192	103	itemize	itemize	VERB
taxlaw-11798	192	104	post	post	ADJ
taxlaw-11798	192	105	-	-	ADJ
taxlaw-11798	192	106	tcja	tcja	ADJ
taxlaw-11798	192	107	.	.	PUNCT
taxlaw-11798	193	1	apparently	apparently	ADV
taxlaw-11798	193	2	,	,	PUNCT
taxlaw-11798	193	3	two	two	NUM
taxlaw-11798	193	4	-	-	PUNCT
taxlaw-11798	193	5	thirds	third	NOUN
taxlaw-11798	193	6	of	of	ADP
taxlaw-11798	193	7	those	those	PRON
taxlaw-11798	193	8	itemizing	itemize	VERB
taxlaw-11798	193	9	prior	prior	ADV
taxlaw-11798	193	10	to	to	ADP
taxlaw-11798	193	11	the	the	DET
taxlaw-11798	193	12	tcja	tcja	NOUN
taxlaw-11798	193	13	did	do	VERB
taxlaw-11798	193	14	not	not	PART
taxlaw-11798	193	15	.	.	PUNCT
taxlaw-11798	194	1	a	a	DET
taxlaw-11798	194	2	second	second	ADJ
taxlaw-11798	194	3	subsidy	subsidy	NOUN
taxlaw-11798	194	4	for	for	ADP
taxlaw-11798	194	5	charitable	charitable	ADJ
taxlaw-11798	194	6	giving	giving	NOUN
taxlaw-11798	194	7	was	be	AUX
taxlaw-11798	194	8	unaffected	unaffected	ADJ
taxlaw-11798	194	9	by	by	ADP
taxlaw-11798	194	10	the	the	DET
taxlaw-11798	194	11	tcja	tcja	NOUN
taxlaw-11798	194	12	.	.	PUNCT
taxlaw-11798	195	1	as	as	SCONJ
taxlaw-11798	195	2	noted	note	VERB
taxlaw-11798	195	3	above	above	ADV
taxlaw-11798	195	4	,	,	PUNCT
taxlaw-11798	195	5	donors	donor	NOUN
taxlaw-11798	195	6	of	of	ADP
taxlaw-11798	195	7	appreciated	appreciated	ADJ
taxlaw-11798	195	8	property	property	NOUN
taxlaw-11798	195	9	are	be	AUX
taxlaw-11798	195	10	entitled	entitle	VERB
taxlaw-11798	195	11	to	to	ADP
taxlaw-11798	195	12	a	a	DET
taxlaw-11798	195	13	deduction	deduction	NOUN
taxlaw-11798	195	14	equal	equal	ADJ
taxlaw-11798	195	15	to	to	ADP
taxlaw-11798	195	16	fair	fair	ADJ
taxlaw-11798	195	17	market	market	NOUN
taxlaw-11798	195	18	value	value	NOUN
taxlaw-11798	195	19	but	but	CCONJ
taxlaw-11798	195	20	in	in	ADP
taxlaw-11798	195	21	many	many	ADJ
taxlaw-11798	195	22	cases	case	NOUN
taxlaw-11798	195	23	are	be	AUX
taxlaw-11798	195	24	not	not	PART
taxlaw-11798	195	25	taxed	tax	VERB
taxlaw-11798	195	26	on	on	ADP
taxlaw-11798	195	27	the	the	DET
taxlaw-11798	195	28	unrealized	unrealized	ADJ
taxlaw-11798	195	29	appreciation.58	appreciation.58	NOUN
taxlaw-11798	195	30	this	this	DET
taxlaw-11798	195	31	rule	rule	NOUN
taxlaw-11798	195	32	applies	apply	VERB
taxlaw-11798	195	33	to	to	ADP
taxlaw-11798	195	34	all	all	DET
taxlaw-11798	195	35	contributions	contribution	NOUN
taxlaw-11798	195	36	of	of	ADP
taxlaw-11798	195	37	market	market	NOUN
taxlaw-11798	195	38	quoted	quote	VERB
taxlaw-11798	195	39	securities	security	NOUN
taxlaw-11798	195	40	held	hold	VERB
taxlaw-11798	195	41	for	for	ADP
taxlaw-11798	195	42	more	more	ADJ
taxlaw-11798	195	43	than	than	ADP
taxlaw-11798	195	44	a	a	PRON
taxlaw-11798	195	45	year	year	NOUN
taxlaw-11798	195	46	and	and	CCONJ
taxlaw-11798	195	47	many	many	ADJ
taxlaw-11798	195	48	gifts	gift	NOUN
taxlaw-11798	195	49	of	of	ADP
taxlaw-11798	195	50	other	other	ADJ
taxlaw-11798	195	51	property	property	NOUN
taxlaw-11798	195	52	held	hold	VERB
taxlaw-11798	195	53	for	for	ADP
taxlaw-11798	195	54	more	more	ADJ
taxlaw-11798	195	55	than	than	ADP
taxlaw-11798	195	56	a	a	DET
taxlaw-11798	195	57	year.59	year.59	NOUN
taxlaw-11798	195	58	the	the	DET
taxlaw-11798	195	59	subsidy	subsidy	NOUN
taxlaw-11798	195	60	is	be	AUX
taxlaw-11798	195	61	a	a	DET
taxlaw-11798	195	62	function	function	NOUN
taxlaw-11798	195	63	of	of	ADP
taxlaw-11798	195	64	the	the	DET
taxlaw-11798	195	65	tax	tax	NOUN
taxlaw-11798	195	66	rate	rate	NOUN
taxlaw-11798	195	67	on	on	ADP
taxlaw-11798	195	68	long	long	ADJ
taxlaw-11798	195	69	term	term	NOUN
taxlaw-11798	195	70	capital	capital	NOUN
taxlaw-11798	195	71	gains	gain	NOUN
taxlaw-11798	195	72	,	,	PUNCT
taxlaw-11798	195	73	which	which	PRON
taxlaw-11798	195	74	was	be	AUX
taxlaw-11798	195	75	not	not	PART
taxlaw-11798	195	76	adjusted	adjust	VERB
taxlaw-11798	195	77	by	by	ADP
taxlaw-11798	195	78	the	the	DET
taxlaw-11798	195	79	tcja.60	tcja.60	NOUN
taxlaw-11798	195	80	c.	c.	PROPN
taxlaw-11798	195	81	bunching	bunch	VERB
taxlaw-11798	195	82	philanthropy	philanthropy	ADJ
taxlaw-11798	195	83	post	post	ADJ
taxlaw-11798	195	84	-	-	ADJ
taxlaw-11798	195	85	tcja	tcja	ADJ
taxlaw-11798	195	86	given	give	VERB
taxlaw-11798	195	87	these	these	DET
taxlaw-11798	195	88	changes	change	NOUN
taxlaw-11798	195	89	,	,	PUNCT
taxlaw-11798	195	90	some	some	DET
taxlaw-11798	195	91	taxpayers	taxpayer	NOUN
taxlaw-11798	195	92	can	can	AUX
taxlaw-11798	195	93	reduce	reduce	VERB
taxlaw-11798	195	94	their	their	PRON
taxlaw-11798	195	95	post	post	ADJ
taxlaw-11798	195	96	-	-	ADJ
taxlaw-11798	195	97	tcja	tcja	ADJ
taxlaw-11798	195	98	tax	tax	NOUN
taxlaw-11798	195	99	bills	bill	NOUN
taxlaw-11798	195	100	substantially	substantially	ADV
taxlaw-11798	195	101	by	by	ADP
taxlaw-11798	195	102	bunching	bunch	VERB
taxlaw-11798	195	103	their	their	PRON
taxlaw-11798	195	104	charitable	charitable	ADJ
taxlaw-11798	195	105	contributions	contribution	NOUN
taxlaw-11798	195	106	,	,	PUNCT
taxlaw-11798	195	107	with	with	ADP
taxlaw-11798	195	108	or	or	CCONJ
taxlaw-11798	195	109	without	without	ADP
taxlaw-11798	195	110	a	a	DET
taxlaw-11798	195	111	daf	daf	PROPN
taxlaw-11798	195	112	account	account	NOUN
taxlaw-11798	195	113	.	.	PUNCT
taxlaw-11798	196	1	bunching	bunch	VERB
taxlaw-11798	196	2	will	will	AUX
taxlaw-11798	196	3	most	most	ADV
taxlaw-11798	196	4	often	often	ADV
taxlaw-11798	196	5	be	be	AUX
taxlaw-11798	196	6	attractive	attractive	ADJ
taxlaw-11798	196	7	to	to	ADP
taxlaw-11798	196	8	married	married	ADJ
taxlaw-11798	196	9	taxpayers	taxpayer	NOUN
taxlaw-11798	196	10	of	of	ADP
taxlaw-11798	196	11	moderate	moderate	ADJ
taxlaw-11798	196	12	to	to	PART
taxlaw-11798	196	13	moderately	moderately	ADV
taxlaw-11798	196	14	high	high	ADJ
taxlaw-11798	196	15	income	income	NOUN
taxlaw-11798	196	16	,	,	PUNCT
taxlaw-11798	196	17	but	but	CCONJ
taxlaw-11798	196	18	less	less	ADV
taxlaw-11798	196	19	likely	likely	ADJ
taxlaw-11798	196	20	attractive	attractive	ADJ
taxlaw-11798	196	21	for	for	ADP
taxlaw-11798	196	22	singles	single	NOUN
taxlaw-11798	196	23	,	,	PUNCT
taxlaw-11798	196	24	lower	low	ADJ
taxlaw-11798	196	25	income	income	NOUN
taxlaw-11798	196	26	married	marry	VERB
taxlaw-11798	196	27	taxpayers	taxpayer	NOUN
taxlaw-11798	196	28	,	,	PUNCT
taxlaw-11798	196	29	or	or	CCONJ
taxlaw-11798	196	30	the	the	DET
taxlaw-11798	196	31	very	very	ADV
taxlaw-11798	196	32	affluent	affluent	ADJ
taxlaw-11798	196	33	.	.	PUNCT
taxlaw-11798	197	1	consider	consider	VERB
taxlaw-11798	197	2	the	the	DET
taxlaw-11798	197	3	following	follow	VERB
taxlaw-11798	197	4	examples	example	NOUN
taxlaw-11798	197	5	:	:	PUNCT
taxlaw-11798	197	6	1	1	X
taxlaw-11798	197	7	.	.	X
taxlaw-11798	197	8	alex	alex	PROPN
taxlaw-11798	197	9	and	and	CCONJ
taxlaw-11798	197	10	blair	blair	PROPN
taxlaw-11798	197	11	are	be	AUX
taxlaw-11798	197	12	married	married	ADJ
taxlaw-11798	197	13	taxpayers	taxpayer	NOUN
taxlaw-11798	197	14	filing	file	VERB
taxlaw-11798	197	15	jointly	jointly	ADV
taxlaw-11798	197	16	with	with	ADP
taxlaw-11798	197	17	agi	agi	NOUN
taxlaw-11798	197	18	of	of	ADP
taxlaw-11798	197	19	$	$	SYM
taxlaw-11798	197	20	150,000	150,000	NUM
taxlaw-11798	197	21	.	.	PUNCT
taxlaw-11798	198	1	they	they	PRON
taxlaw-11798	198	2	are	be	AUX
taxlaw-11798	198	3	entitled	entitle	VERB
taxlaw-11798	198	4	to	to	ADP
taxlaw-11798	198	5	the	the	DET
taxlaw-11798	198	6	maximum	maximum	ADJ
taxlaw-11798	198	7	salt	salt	NOUN
taxlaw-11798	198	8	deduction	deduction	NOUN
taxlaw-11798	198	9	of	of	ADP
taxlaw-11798	198	10	$	$	SYM
taxlaw-11798	198	11	10,000	10,000	NUM
taxlaw-11798	198	12	,	,	PUNCT
taxlaw-11798	198	13	pay	pay	VERB
taxlaw-11798	198	14	54	54	NUM
taxlaw-11798	198	15	i.r.c	i.r.c	NOUN
taxlaw-11798	198	16	.	.	PUNCT
taxlaw-11798	199	1	§	§	PROPN
taxlaw-11798	199	2	164(b	164(b	PROPN
taxlaw-11798	199	3	)	)	PUNCT
taxlaw-11798	199	4	.	.	PUNCT
taxlaw-11798	200	1	as	as	ADP
taxlaw-11798	200	2	with	with	ADP
taxlaw-11798	200	3	most	most	ADJ
taxlaw-11798	200	4	other	other	ADJ
taxlaw-11798	200	5	tcja	tcja	ADJ
taxlaw-11798	200	6	adjustments	adjustment	NOUN
taxlaw-11798	200	7	,	,	PUNCT
taxlaw-11798	200	8	this	this	DET
taxlaw-11798	200	9	limitation	limitation	NOUN
taxlaw-11798	200	10	is	be	AUX
taxlaw-11798	200	11	scheduled	schedule	VERB
taxlaw-11798	200	12	to	to	PART
taxlaw-11798	200	13	disappear	disappear	VERB
taxlaw-11798	200	14	at	at	ADP
taxlaw-11798	200	15	the	the	DET
taxlaw-11798	200	16	end	end	NOUN
taxlaw-11798	200	17	of	of	ADP
taxlaw-11798	200	18	2025	2025	NUM
taxlaw-11798	200	19	.	.	PUNCT
taxlaw-11798	201	1	55	55	NUM
taxlaw-11798	201	2	i.r.c	i.r.c	NOUN
taxlaw-11798	201	3	.	.	PUNCT
taxlaw-11798	202	1	§	§	PROPN
taxlaw-11798	202	2	67(g	67(g	NUM
taxlaw-11798	202	3	)	)	PUNCT
taxlaw-11798	202	4	.	.	PUNCT
taxlaw-11798	203	1	this	this	DET
taxlaw-11798	203	2	limitation	limitation	NOUN
taxlaw-11798	203	3	is	be	AUX
taxlaw-11798	203	4	scheduled	schedule	VERB
taxlaw-11798	203	5	to	to	PART
taxlaw-11798	203	6	disappear	disappear	VERB
taxlaw-11798	203	7	at	at	ADP
taxlaw-11798	203	8	the	the	DET
taxlaw-11798	203	9	end	end	NOUN
taxlaw-11798	203	10	of	of	ADP
taxlaw-11798	203	11	2025	2025	NUM
taxlaw-11798	203	12	.	.	PUNCT
taxlaw-11798	204	1	56	56	NUM
taxlaw-11798	204	2	scott	scott	PROPN
taxlaw-11798	204	3	greenberg	greenberg	PROPN
taxlaw-11798	204	4	,	,	PUNCT
taxlaw-11798	204	5	the	the	DET
taxlaw-11798	204	6	most	most	ADV
taxlaw-11798	204	7	popular	popular	ADJ
taxlaw-11798	204	8	itemized	itemize	VERB
taxlaw-11798	204	9	deductions	deduction	NOUN
taxlaw-11798	204	10	,	,	PUNCT
taxlaw-11798	204	11	tax	tax	NOUN
taxlaw-11798	204	12	found	find	VERB
taxlaw-11798	204	13	.	.	PUNCT
taxlaw-11798	204	14	,	,	PUNCT
taxlaw-11798	204	15	(	(	PUNCT
taxlaw-11798	204	16	feb	feb	PROPN
taxlaw-11798	204	17	.	.	PROPN
taxlaw-11798	204	18	29	29	NUM
taxlaw-11798	204	19	,	,	PUNCT
taxlaw-11798	204	20	2016	2016	NUM
taxlaw-11798	204	21	)	)	PUNCT
taxlaw-11798	204	22	,	,	PUNCT
taxlaw-11798	204	23	https://taxfoundation.org/most-popular-itemizeddeductions/#:~:text=the%20most%20popular%20itemized%20deduction,to%20state%20and%20	https://taxfoundation.org/most-popular-itemizeddeductions/#:~:text=the%20most%20popular%20itemized%20deduction,to%20state%20and%20	PROPN
taxlaw-11798	204	24	local%20governments	local%20government	NOUN
taxlaw-11798	204	25	,	,	PUNCT
taxlaw-11798	204	26	[	[	X
taxlaw-11798	204	27	https://perma.cc/pq3t-llfc	https://perma.cc/pq3t-llfc	X
taxlaw-11798	204	28	]	]	PUNCT
taxlaw-11798	204	29	.	.	PUNCT
taxlaw-11798	205	1	57	57	NUM
taxlaw-11798	205	2	these	these	DET
taxlaw-11798	205	3	deductions	deduction	NOUN
taxlaw-11798	205	4	are	be	AUX
taxlaw-11798	205	5	less	less	ADV
taxlaw-11798	205	6	economically	economically	ADV
taxlaw-11798	205	7	significant	significant	ADJ
taxlaw-11798	205	8	because	because	SCONJ
taxlaw-11798	205	9	the	the	DET
taxlaw-11798	205	10	code	code	NOUN
taxlaw-11798	205	11	places	place	VERB
taxlaw-11798	205	12	floors	floor	NOUN
taxlaw-11798	205	13	on	on	ADP
taxlaw-11798	205	14	otherwise	otherwise	ADV
taxlaw-11798	205	15	deductible	deductible	ADJ
taxlaw-11798	205	16	expenses	expense	NOUN
taxlaw-11798	205	17	in	in	ADP
taxlaw-11798	205	18	these	these	DET
taxlaw-11798	205	19	two	two	NUM
taxlaw-11798	205	20	categories	category	NOUN
taxlaw-11798	205	21	.	.	PUNCT
taxlaw-11798	206	1	medical	medical	ADJ
taxlaw-11798	206	2	and	and	CCONJ
taxlaw-11798	206	3	dental	dental	ADJ
taxlaw-11798	206	4	expenses	expense	NOUN
taxlaw-11798	206	5	are	be	AUX
taxlaw-11798	206	6	deductible	deductible	ADJ
taxlaw-11798	206	7	in	in	ADP
taxlaw-11798	206	8	excess	excess	NOUN
taxlaw-11798	206	9	of	of	ADP
taxlaw-11798	206	10	7.5	7.5	NUM
taxlaw-11798	206	11	%	%	NOUN
taxlaw-11798	206	12	of	of	ADP
taxlaw-11798	206	13	agi	agi	PROPN
taxlaw-11798	206	14	.	.	PUNCT
taxlaw-11798	206	15	i.r.c	i.r.c	PROPN
taxlaw-11798	206	16	.	.	PUNCT
taxlaw-11798	207	1	§	§	PROPN
taxlaw-11798	207	2	213(a	213(a	PROPN
taxlaw-11798	207	3	)	)	PUNCT
taxlaw-11798	207	4	.	.	PUNCT
taxlaw-11798	208	1	casualty	casualty	NOUN
taxlaw-11798	208	2	losses	loss	NOUN
taxlaw-11798	208	3	arising	arise	VERB
taxlaw-11798	208	4	from	from	ADP
taxlaw-11798	208	5	federally	federally	ADV
taxlaw-11798	208	6	declared	declare	VERB
taxlaw-11798	208	7	disasters	disaster	NOUN
taxlaw-11798	208	8	are	be	AUX
taxlaw-11798	208	9	deductible	deductible	ADJ
taxlaw-11798	208	10	in	in	ADP
taxlaw-11798	208	11	excess	excess	NOUN
taxlaw-11798	208	12	of	of	ADP
taxlaw-11798	208	13	10	10	NUM
taxlaw-11798	208	14	%	%	NOUN
taxlaw-11798	208	15	of	of	ADP
taxlaw-11798	208	16	agi	agi	PROPN
taxlaw-11798	208	17	.	.	PUNCT
taxlaw-11798	208	18	i.r.c	i.r.c	PROPN
taxlaw-11798	208	19	.	.	PUNCT
taxlaw-11798	209	1	§	§	PROPN
taxlaw-11798	209	2	165(h	165(h	PROPN
taxlaw-11798	209	3	)	)	PUNCT
taxlaw-11798	209	4	.	.	PUNCT
taxlaw-11798	210	1	58	58	NUM
taxlaw-11798	210	2	i.r.c	i.r.c	NOUN
taxlaw-11798	210	3	.	.	PUNCT
taxlaw-11798	211	1	§	§	PROPN
taxlaw-11798	211	2	170(e	170(e	PROPN
taxlaw-11798	211	3	)	)	PUNCT
taxlaw-11798	211	4	.	.	PUNCT
taxlaw-11798	212	1	59	59	NUM
taxlaw-11798	212	2	i.r.c	i.r.c	NOUN
taxlaw-11798	212	3	.	.	PUNCT
taxlaw-11798	213	1	§	§	PROPN
taxlaw-11798	213	2	170(e)(1	170(e)(1	NUM
taxlaw-11798	213	3	)	)	PUNCT
taxlaw-11798	213	4	.	.	PUNCT
taxlaw-11798	214	1	the	the	DET
taxlaw-11798	214	2	rules	rule	NOUN
taxlaw-11798	214	3	are	be	AUX
taxlaw-11798	214	4	complex	complex	ADJ
taxlaw-11798	214	5	but	but	CCONJ
taxlaw-11798	214	6	,	,	PUNCT
taxlaw-11798	214	7	inter	inter	PROPN
taxlaw-11798	214	8	alia	alia	PROPN
taxlaw-11798	214	9	,	,	PUNCT
taxlaw-11798	214	10	the	the	DET
taxlaw-11798	214	11	deduction	deduction	NOUN
taxlaw-11798	214	12	for	for	ADP
taxlaw-11798	214	13	contributions	contribution	NOUN
taxlaw-11798	214	14	of	of	ADP
taxlaw-11798	214	15	long	long	ADJ
taxlaw-11798	214	16	term	term	NOUN
taxlaw-11798	214	17	gain	gain	NOUN
taxlaw-11798	214	18	property	property	NOUN
taxlaw-11798	214	19	is	be	AUX
taxlaw-11798	214	20	limited	limit	VERB
taxlaw-11798	214	21	to	to	PART
taxlaw-11798	214	22	basis	basis	NOUN
taxlaw-11798	214	23	for	for	ADP
taxlaw-11798	214	24	contributions	contribution	NOUN
taxlaw-11798	214	25	to	to	ADP
taxlaw-11798	214	26	private	private	ADJ
taxlaw-11798	214	27	foundations	foundation	NOUN
taxlaw-11798	214	28	that	that	PRON
taxlaw-11798	214	29	do	do	AUX
taxlaw-11798	214	30	not	not	PART
taxlaw-11798	214	31	consist	consist	VERB
taxlaw-11798	214	32	of	of	ADP
taxlaw-11798	214	33	marketable	marketable	ADJ
taxlaw-11798	214	34	securities	security	NOUN
taxlaw-11798	214	35	,	,	PUNCT
taxlaw-11798	214	36	for	for	ADP
taxlaw-11798	214	37	contributions	contribution	NOUN
taxlaw-11798	214	38	of	of	ADP
taxlaw-11798	214	39	tangible	tangible	ADJ
taxlaw-11798	214	40	personal	personal	ADJ
taxlaw-11798	214	41	property	property	NOUN
taxlaw-11798	214	42	if	if	SCONJ
taxlaw-11798	214	43	the	the	DET
taxlaw-11798	214	44	use	use	NOUN
taxlaw-11798	214	45	by	by	ADP
taxlaw-11798	214	46	the	the	DET
taxlaw-11798	214	47	donee	donee	NOUN
taxlaw-11798	214	48	is	be	AUX
taxlaw-11798	214	49	unrelated	unrelated	ADJ
taxlaw-11798	214	50	to	to	ADP
taxlaw-11798	214	51	the	the	DET
taxlaw-11798	214	52	donee	donee	NOUN
taxlaw-11798	214	53	’s	’s	PART
taxlaw-11798	214	54	charitable	charitable	ADJ
taxlaw-11798	214	55	purpose	purpose	NOUN
taxlaw-11798	214	56	or	or	CCONJ
taxlaw-11798	214	57	,	,	PUNCT
taxlaw-11798	214	58	in	in	ADP
taxlaw-11798	214	59	some	some	DET
taxlaw-11798	214	60	cases	case	NOUN
taxlaw-11798	214	61	,	,	PUNCT
taxlaw-11798	214	62	the	the	DET
taxlaw-11798	214	63	property	property	NOUN
taxlaw-11798	214	64	is	be	AUX
taxlaw-11798	214	65	not	not	PART
taxlaw-11798	214	66	retained	retain	VERB
taxlaw-11798	214	67	by	by	ADP
taxlaw-11798	214	68	the	the	DET
taxlaw-11798	214	69	donee	donee	NOUN
taxlaw-11798	214	70	,	,	PUNCT
taxlaw-11798	214	71	for	for	ADP
taxlaw-11798	214	72	certain	certain	ADJ
taxlaw-11798	214	73	ip	ip	NOUN
taxlaw-11798	214	74	contributions	contribution	NOUN
taxlaw-11798	214	75	,	,	PUNCT
taxlaw-11798	214	76	and	and	CCONJ
taxlaw-11798	214	77	for	for	ADP
taxlaw-11798	214	78	most	most	ADJ
taxlaw-11798	214	79	contributions	contribution	NOUN
taxlaw-11798	214	80	of	of	ADP
taxlaw-11798	214	81	taxidermy	taxidermy	ADJ
taxlaw-11798	214	82	property	property	NOUN
taxlaw-11798	214	83	.	.	PUNCT
taxlaw-11798	215	1	60	60	NUM
taxlaw-11798	215	2	the	the	DET
taxlaw-11798	215	3	top	top	ADJ
taxlaw-11798	215	4	tax	tax	NOUN
taxlaw-11798	215	5	rate	rate	NOUN
taxlaw-11798	215	6	on	on	ADP
taxlaw-11798	215	7	long	long	ADJ
taxlaw-11798	215	8	term	term	NOUN
taxlaw-11798	215	9	capital	capital	NOUN
taxlaw-11798	215	10	gains	gain	NOUN
taxlaw-11798	215	11	and	and	CCONJ
taxlaw-11798	215	12	qualified	qualified	ADJ
taxlaw-11798	215	13	dividends	dividend	NOUN
taxlaw-11798	215	14	is	be	AUX
taxlaw-11798	215	15	currently	currently	ADV
taxlaw-11798	215	16	23.8	23.8	NUM
taxlaw-11798	215	17	%	%	NOUN
taxlaw-11798	215	18	consisting	consist	VERB
taxlaw-11798	215	19	of	of	ADP
taxlaw-11798	215	20	a	a	DET
taxlaw-11798	215	21	20	20	NUM
taxlaw-11798	215	22	%	%	NOUN
taxlaw-11798	215	23	rate	rate	NOUN
taxlaw-11798	215	24	under	under	ADP
taxlaw-11798	215	25	i.r.c	i.r.c	NOUN
taxlaw-11798	215	26	.	.	PUNCT
taxlaw-11798	216	1	§	§	PROPN
taxlaw-11798	216	2	1(h	1(h	NUM
taxlaw-11798	216	3	)	)	PUNCT
taxlaw-11798	216	4	and	and	CCONJ
taxlaw-11798	216	5	an	an	DET
taxlaw-11798	216	6	additional	additional	ADJ
taxlaw-11798	216	7	3.8	3.8	NUM
taxlaw-11798	216	8	%	%	NOUN
taxlaw-11798	216	9	rate	rate	NOUN
taxlaw-11798	216	10	on	on	ADP
taxlaw-11798	216	11	the	the	DET
taxlaw-11798	216	12	net	net	ADJ
taxlaw-11798	216	13	investment	investment	NOUN
taxlaw-11798	216	14	income	income	NOUN
taxlaw-11798	216	15	of	of	ADP
taxlaw-11798	216	16	higher	high	ADJ
taxlaw-11798	216	17	income	income	NOUN
taxlaw-11798	216	18	taxpayers	taxpayer	NOUN
taxlaw-11798	216	19	under	under	ADP
taxlaw-11798	216	20	§	§	PROPN
taxlaw-11798	216	21	1411	1411	NUM
taxlaw-11798	216	22	.	.	PUNCT
taxlaw-11798	217	1	the	the	DET
taxlaw-11798	217	2	additional	additional	ADJ
taxlaw-11798	217	3	tax	tax	NOUN
taxlaw-11798	217	4	on	on	ADP
taxlaw-11798	217	5	net	net	ADJ
taxlaw-11798	217	6	investment	investment	NOUN
taxlaw-11798	217	7	income	income	NOUN
taxlaw-11798	217	8	was	be	AUX
taxlaw-11798	217	9	enacted	enact	VERB
taxlaw-11798	217	10	as	as	ADP
taxlaw-11798	217	11	part	part	NOUN
taxlaw-11798	217	12	of	of	ADP
taxlaw-11798	217	13	the	the	DET
taxlaw-11798	217	14	affordable	affordable	ADJ
taxlaw-11798	217	15	care	care	PROPN
taxlaw-11798	217	16	act	act	PROPN
taxlaw-11798	217	17	.	.	PUNCT
taxlaw-11798	218	1	12	12	NUM
taxlaw-11798	218	2	columbia	columbia	PROPN
taxlaw-11798	218	3	journal	journal	PROPN
taxlaw-11798	218	4	of	of	ADP
taxlaw-11798	218	5	tax	tax	NOUN
taxlaw-11798	218	6	law	law	NOUN
taxlaw-11798	219	1	[	[	X
taxlaw-11798	219	2	vol	vol	NOUN
taxlaw-11798	219	3	:	:	PUNCT
taxlaw-11798	219	4	14:1	14:1	NUM
taxlaw-11798	219	5	home	home	NOUN
taxlaw-11798	219	6	mortgage	mortgage	NOUN
taxlaw-11798	219	7	interest	interest	NOUN
taxlaw-11798	219	8	of	of	ADP
taxlaw-11798	219	9	$	$	SYM
taxlaw-11798	219	10	5,000	5,000	NUM
taxlaw-11798	219	11	,	,	PUNCT
taxlaw-11798	219	12	and	and	CCONJ
taxlaw-11798	219	13	give	give	VERB
taxlaw-11798	219	14	$	$	SYM
taxlaw-11798	219	15	5000	5000	NUM
taxlaw-11798	219	16	each	each	DET
taxlaw-11798	219	17	year	year	NOUN
taxlaw-11798	219	18	to	to	ADP
taxlaw-11798	219	19	public	public	ADJ
taxlaw-11798	219	20	charities	charity	NOUN
taxlaw-11798	219	21	,	,	PUNCT
taxlaw-11798	219	22	yielding	yield	VERB
taxlaw-11798	219	23	total	total	ADJ
taxlaw-11798	219	24	itemized	itemize	VERB
taxlaw-11798	219	25	deductions	deduction	NOUN
taxlaw-11798	219	26	of	of	ADP
taxlaw-11798	219	27	$	$	SYM
taxlaw-11798	219	28	20,000.61	20,000.61	NUM
taxlaw-11798	219	29	for	for	ADP
taxlaw-11798	219	30	2021	2021	NUM
taxlaw-11798	219	31	,	,	PUNCT
taxlaw-11798	219	32	their	their	PRON
taxlaw-11798	219	33	standard	standard	ADJ
taxlaw-11798	219	34	deduction	deduction	NOUN
taxlaw-11798	219	35	is	be	AUX
taxlaw-11798	219	36	$	$	SYM
taxlaw-11798	219	37	25,100	25,100	NUM
taxlaw-11798	219	38	,	,	PUNCT
taxlaw-11798	219	39	which	which	PRON
taxlaw-11798	219	40	,	,	PUNCT
taxlaw-11798	219	41	of	of	ADP
taxlaw-11798	219	42	course	course	NOUN
taxlaw-11798	219	43	,	,	PUNCT
taxlaw-11798	219	44	they	they	PRON
taxlaw-11798	219	45	take	take	VERB
taxlaw-11798	219	46	,	,	PUNCT
taxlaw-11798	219	47	and	and	CCONJ
taxlaw-11798	219	48	the	the	DET
taxlaw-11798	219	49	upshot	upshot	NOUN
taxlaw-11798	219	50	is	be	AUX
taxlaw-11798	219	51	that	that	SCONJ
taxlaw-11798	219	52	alex	alex	PROPN
taxlaw-11798	219	53	and	and	CCONJ
taxlaw-11798	219	54	blair	blair	PROPN
taxlaw-11798	219	55	receive	receive	VERB
taxlaw-11798	219	56	no	no	DET
taxlaw-11798	219	57	tax	tax	NOUN
taxlaw-11798	219	58	benefit	benefit	NOUN
taxlaw-11798	219	59	for	for	ADP
taxlaw-11798	219	60	their	their	PRON
taxlaw-11798	219	61	charitable	charitable	ADJ
taxlaw-11798	219	62	contributions	contribution	NOUN
taxlaw-11798	219	63	(	(	PUNCT
taxlaw-11798	219	64	or	or	CCONJ
taxlaw-11798	219	65	any	any	PRON
taxlaw-11798	219	66	of	of	ADP
taxlaw-11798	219	67	their	their	PRON
taxlaw-11798	219	68	other	other	ADJ
taxlaw-11798	219	69	itemized	itemize	VERB
taxlaw-11798	219	70	deductions	deduction	NOUN
taxlaw-11798	219	71	)	)	PUNCT
taxlaw-11798	219	72	.	.	PUNCT
taxlaw-11798	220	1	but	but	CCONJ
taxlaw-11798	220	2	suppose	suppose	VERB
taxlaw-11798	220	3	that	that	SCONJ
taxlaw-11798	220	4	alex	alex	PROPN
taxlaw-11798	220	5	and	and	CCONJ
taxlaw-11798	220	6	blair	blair	PROPN
taxlaw-11798	220	7	have	have	VERB
taxlaw-11798	220	8	sufficient	sufficient	ADJ
taxlaw-11798	220	9	resources	resource	NOUN
taxlaw-11798	220	10	to	to	PART
taxlaw-11798	220	11	bunch	bunch	VERB
taxlaw-11798	220	12	their	their	PRON
taxlaw-11798	220	13	charitable	charitable	ADJ
taxlaw-11798	220	14	contributions	contribution	NOUN
taxlaw-11798	220	15	.	.	PUNCT
taxlaw-11798	221	1	suppose	suppose	VERB
taxlaw-11798	221	2	they	they	PRON
taxlaw-11798	221	3	contribute	contribute	VERB
taxlaw-11798	221	4	$	$	SYM
taxlaw-11798	221	5	15,000	15,000	NUM
taxlaw-11798	221	6	to	to	ADP
taxlaw-11798	221	7	a	a	DET
taxlaw-11798	221	8	daf	daf	NOUN
taxlaw-11798	221	9	in	in	ADP
taxlaw-11798	221	10	year	year	NOUN
taxlaw-11798	221	11	one	one	NUM
taxlaw-11798	221	12	and	and	CCONJ
taxlaw-11798	221	13	make	make	VERB
taxlaw-11798	221	14	no	no	DET
taxlaw-11798	221	15	other	other	ADJ
taxlaw-11798	221	16	charitable	charitable	ADJ
taxlaw-11798	221	17	contributions	contribution	NOUN
taxlaw-11798	221	18	for	for	ADP
taxlaw-11798	221	19	the	the	DET
taxlaw-11798	221	20	next	next	ADJ
taxlaw-11798	221	21	two	two	NUM
taxlaw-11798	221	22	years	year	NOUN
taxlaw-11798	221	23	,	,	PUNCT
taxlaw-11798	221	24	instead	instead	ADV
taxlaw-11798	221	25	drawing	draw	VERB
taxlaw-11798	221	26	down	down	ADP
taxlaw-11798	221	27	their	their	PRON
taxlaw-11798	221	28	daf	daf	NOUN
taxlaw-11798	221	29	account	account	NOUN
taxlaw-11798	221	30	to	to	PART
taxlaw-11798	221	31	distribute	distribute	VERB
taxlaw-11798	221	32	funds	fund	NOUN
taxlaw-11798	221	33	to	to	ADP
taxlaw-11798	221	34	various	various	ADJ
taxlaw-11798	221	35	charities	charity	NOUN
taxlaw-11798	221	36	.	.	PUNCT
taxlaw-11798	222	1	absent	absent	ADJ
taxlaw-11798	222	2	this	this	DET
taxlaw-11798	222	3	plan	plan	NOUN
taxlaw-11798	222	4	(	(	PUNCT
taxlaw-11798	222	5	and	and	CCONJ
taxlaw-11798	222	6	rounding	round	VERB
taxlaw-11798	222	7	the	the	DET
taxlaw-11798	222	8	standard	standard	ADJ
taxlaw-11798	222	9	deduction	deduction	NOUN
taxlaw-11798	222	10	to	to	ADP
taxlaw-11798	222	11	$	$	SYM
taxlaw-11798	222	12	25,000	25,000	NUM
taxlaw-11798	222	13	for	for	ADP
taxlaw-11798	222	14	marrieds	married	NOUN
taxlaw-11798	222	15	filing	file	VERB
taxlaw-11798	222	16	jointly	jointly	ADV
taxlaw-11798	222	17	)	)	PUNCT
taxlaw-11798	222	18	,	,	PUNCT
taxlaw-11798	222	19	alex	alex	PROPN
taxlaw-11798	222	20	and	and	CCONJ
taxlaw-11798	222	21	blair	blair	PROPN
taxlaw-11798	222	22	would	would	AUX
taxlaw-11798	222	23	have	have	VERB
taxlaw-11798	222	24	total	total	ADJ
taxlaw-11798	222	25	below	below	ADP
taxlaw-11798	222	26	-	-	PUNCT
taxlaw-11798	222	27	the	the	DET
taxlaw-11798	222	28	-	-	PUNCT
taxlaw-11798	222	29	line	line	NOUN
taxlaw-11798	222	30	deductions	deduction	NOUN
taxlaw-11798	222	31	of	of	ADP
taxlaw-11798	222	32	$	$	SYM
taxlaw-11798	222	33	75,000	75,000	NUM
taxlaw-11798	222	34	for	for	ADP
taxlaw-11798	222	35	three	three	NUM
taxlaw-11798	222	36	years	year	NOUN
taxlaw-11798	222	37	.	.	PUNCT
taxlaw-11798	223	1	with	with	ADP
taxlaw-11798	223	2	bunching	bunch	VERB
taxlaw-11798	223	3	they	they	PRON
taxlaw-11798	223	4	will	will	AUX
taxlaw-11798	223	5	take	take	VERB
taxlaw-11798	223	6	itemized	itemized	ADJ
taxlaw-11798	223	7	deductions	deduction	NOUN
taxlaw-11798	223	8	of	of	ADP
taxlaw-11798	223	9	$	$	SYM
taxlaw-11798	223	10	30,000	30,000	NUM
taxlaw-11798	223	11	in	in	ADP
taxlaw-11798	223	12	year	year	NOUN
taxlaw-11798	223	13	one	one	NUM
taxlaw-11798	223	14	(	(	PUNCT
taxlaw-11798	223	15	$	$	SYM
taxlaw-11798	223	16	10,000	10,000	NUM
taxlaw-11798	223	17	salt	salt	NOUN
taxlaw-11798	223	18	,	,	PUNCT
taxlaw-11798	223	19	$	$	SYM
taxlaw-11798	223	20	5,000	5,000	NUM
taxlaw-11798	223	21	interest	interest	NOUN
taxlaw-11798	223	22	,	,	PUNCT
taxlaw-11798	223	23	and	and	CCONJ
taxlaw-11798	223	24	$	$	SYM
taxlaw-11798	223	25	15,000	15,000	NUM
taxlaw-11798	223	26	charity	charity	NOUN
taxlaw-11798	223	27	)	)	PUNCT
taxlaw-11798	223	28	,	,	PUNCT
taxlaw-11798	223	29	and	and	CCONJ
taxlaw-11798	223	30	the	the	DET
taxlaw-11798	223	31	$	$	SYM
taxlaw-11798	223	32	25,000	25,000	NUM
taxlaw-11798	223	33	standard	standard	ADJ
taxlaw-11798	223	34	deduction	deduction	NOUN
taxlaw-11798	223	35	in	in	ADP
taxlaw-11798	223	36	years	year	NOUN
taxlaw-11798	223	37	two	two	NUM
taxlaw-11798	223	38	and	and	CCONJ
taxlaw-11798	223	39	three	three	NUM
taxlaw-11798	223	40	,	,	PUNCT
taxlaw-11798	223	41	for	for	ADP
taxlaw-11798	223	42	a	a	DET
taxlaw-11798	223	43	threeyear	threeyear	NOUN
taxlaw-11798	223	44	total	total	ADJ
taxlaw-11798	223	45	below	below	ADP
taxlaw-11798	223	46	-	-	PUNCT
taxlaw-11798	223	47	the	the	DET
taxlaw-11798	223	48	-	-	PUNCT
taxlaw-11798	223	49	line	line	NOUN
taxlaw-11798	223	50	deduction	deduction	NOUN
taxlaw-11798	223	51	of	of	ADP
taxlaw-11798	223	52	$	$	SYM
taxlaw-11798	223	53	80,000	80,000	NUM
taxlaw-11798	223	54	,	,	PUNCT
taxlaw-11798	223	55	an	an	DET
taxlaw-11798	223	56	increase	increase	NOUN
taxlaw-11798	223	57	of	of	ADP
taxlaw-11798	223	58	$	$	SYM
taxlaw-11798	223	59	5,000	5,000	NUM
taxlaw-11798	223	60	.	.	PUNCT
taxlaw-11798	224	1	2	2	X
taxlaw-11798	224	2	.	.	X
taxlaw-11798	224	3	colby	colby	PROPN
taxlaw-11798	224	4	and	and	CCONJ
taxlaw-11798	224	5	dana	dana	PROPN
taxlaw-11798	224	6	are	be	AUX
taxlaw-11798	224	7	married	married	ADJ
taxlaw-11798	224	8	taxpayers	taxpayer	NOUN
taxlaw-11798	224	9	filing	file	VERB
taxlaw-11798	224	10	jointly	jointly	ADV
taxlaw-11798	224	11	with	with	ADP
taxlaw-11798	224	12	agi	agi	NOUN
taxlaw-11798	224	13	of	of	ADP
taxlaw-11798	224	14	$	$	SYM
taxlaw-11798	224	15	750,000	750,000	NUM
taxlaw-11798	224	16	.	.	PUNCT
taxlaw-11798	225	1	they	they	PRON
taxlaw-11798	225	2	are	be	AUX
taxlaw-11798	225	3	entitled	entitle	VERB
taxlaw-11798	225	4	to	to	PART
taxlaw-11798	225	5	deduct	deduct	VERB
taxlaw-11798	225	6	$	$	SYM
taxlaw-11798	225	7	10,000	10,000	NUM
taxlaw-11798	225	8	of	of	ADP
taxlaw-11798	225	9	their	their	PRON
taxlaw-11798	225	10	$	$	SYM
taxlaw-11798	225	11	15,000	15,000	NUM
taxlaw-11798	225	12	salt	salt	NOUN
taxlaw-11798	225	13	expenses	expense	NOUN
taxlaw-11798	225	14	,	,	PUNCT
taxlaw-11798	225	15	but	but	CCONJ
taxlaw-11798	225	16	having	having	AUX
taxlaw-11798	225	17	paid	pay	VERB
taxlaw-11798	225	18	off	off	ADP
taxlaw-11798	225	19	their	their	PRON
taxlaw-11798	225	20	mortgage	mortgage	NOUN
taxlaw-11798	225	21	,	,	PUNCT
taxlaw-11798	225	22	their	their	PRON
taxlaw-11798	225	23	only	only	ADJ
taxlaw-11798	225	24	other	other	ADJ
taxlaw-11798	225	25	itemized	itemize	VERB
taxlaw-11798	225	26	deduction	deduction	NOUN
taxlaw-11798	225	27	is	be	AUX
taxlaw-11798	225	28	for	for	ADP
taxlaw-11798	225	29	charitable	charitable	ADJ
taxlaw-11798	225	30	contributions	contribution	NOUN
taxlaw-11798	225	31	.	.	PUNCT
taxlaw-11798	226	1	they	they	PRON
taxlaw-11798	226	2	typically	typically	ADV
taxlaw-11798	226	3	give	give	VERB
taxlaw-11798	226	4	$	$	SYM
taxlaw-11798	226	5	20,000	20,000	NUM
taxlaw-11798	226	6	to	to	PART
taxlaw-11798	226	7	charities	charity	NOUN
taxlaw-11798	226	8	each	each	DET
taxlaw-11798	226	9	year.62	year.62	VERB
taxlaw-11798	226	10	absent	absent	ADJ
taxlaw-11798	226	11	bunching	bunching	NOUN
taxlaw-11798	226	12	,	,	PUNCT
taxlaw-11798	226	13	colby	colby	NOUN
taxlaw-11798	226	14	and	and	CCONJ
taxlaw-11798	226	15	dana	dana	PROPN
taxlaw-11798	226	16	would	would	AUX
taxlaw-11798	226	17	take	take	VERB
taxlaw-11798	226	18	total	total	ADJ
taxlaw-11798	226	19	itemized	itemize	VERB
taxlaw-11798	226	20	deductions	deduction	NOUN
taxlaw-11798	226	21	of	of	ADP
taxlaw-11798	226	22	$	$	SYM
taxlaw-11798	226	23	30,000	30,000	NUM
taxlaw-11798	226	24	each	each	DET
taxlaw-11798	226	25	year	year	NOUN
taxlaw-11798	226	26	,	,	PUNCT
taxlaw-11798	226	27	or	or	CCONJ
taxlaw-11798	226	28	$	$	SYM
taxlaw-11798	226	29	90,000	90,000	NUM
taxlaw-11798	226	30	for	for	ADP
taxlaw-11798	226	31	three	three	NUM
taxlaw-11798	226	32	years	year	NOUN
taxlaw-11798	226	33	.	.	PUNCT
taxlaw-11798	227	1	if	if	SCONJ
taxlaw-11798	227	2	instead	instead	ADV
taxlaw-11798	227	3	they	they	PRON
taxlaw-11798	227	4	have	have	VERB
taxlaw-11798	227	5	the	the	DET
taxlaw-11798	227	6	resources	resource	NOUN
taxlaw-11798	227	7	to	to	PART
taxlaw-11798	227	8	bunch	bunch	VERB
taxlaw-11798	227	9	three	three	NUM
taxlaw-11798	227	10	years	year	NOUN
taxlaw-11798	227	11	of	of	ADP
taxlaw-11798	227	12	charity	charity	NOUN
taxlaw-11798	227	13	into	into	ADP
taxlaw-11798	227	14	a	a	DET
taxlaw-11798	227	15	year	year	NOUN
taxlaw-11798	227	16	one	one	NUM
taxlaw-11798	227	17	daf	daf	NOUN
taxlaw-11798	227	18	contribution	contribution	NOUN
taxlaw-11798	227	19	of	of	ADP
taxlaw-11798	227	20	$	$	SYM
taxlaw-11798	227	21	60,000	60,000	NUM
taxlaw-11798	227	22	,	,	PUNCT
taxlaw-11798	227	23	their	their	PRON
taxlaw-11798	227	24	three	three	NUM
taxlaw-11798	227	25	-	-	PUNCT
taxlaw-11798	227	26	year	year	NOUN
taxlaw-11798	227	27	total	total	NOUN
taxlaw-11798	227	28	below	below	ADP
taxlaw-11798	227	29	-	-	PUNCT
taxlaw-11798	227	30	the	the	DET
taxlaw-11798	227	31	-	-	PUNCT
taxlaw-11798	227	32	line	line	NOUN
taxlaw-11798	227	33	deduction	deduction	NOUN
taxlaw-11798	227	34	will	will	AUX
taxlaw-11798	227	35	be	be	AUX
taxlaw-11798	227	36	$	$	SYM
taxlaw-11798	227	37	120,000	120,000	NUM
taxlaw-11798	227	38	(	(	PUNCT
taxlaw-11798	227	39	$	$	SYM
taxlaw-11798	227	40	70,000	70,000	NUM
taxlaw-11798	227	41	in	in	ADP
taxlaw-11798	227	42	year	year	NOUN
taxlaw-11798	227	43	one	one	NUM
taxlaw-11798	227	44	;	;	PUNCT
taxlaw-11798	227	45	$	$	SYM
taxlaw-11798	227	46	25,000	25,000	NUM
taxlaw-11798	227	47	in	in	ADP
taxlaw-11798	227	48	years	year	NOUN
taxlaw-11798	227	49	two	two	NUM
taxlaw-11798	227	50	and	and	CCONJ
taxlaw-11798	227	51	three	three	NUM
taxlaw-11798	227	52	)	)	PUNCT
taxlaw-11798	227	53	.	.	PUNCT
taxlaw-11798	228	1	3	3	X
taxlaw-11798	228	2	.	.	X
taxlaw-11798	228	3	elaine	elaine	PROPN
taxlaw-11798	228	4	is	be	AUX
taxlaw-11798	228	5	a	a	DET
taxlaw-11798	228	6	single	single	ADJ
taxlaw-11798	228	7	taxpayer	taxpayer	NOUN
taxlaw-11798	228	8	entitled	entitle	VERB
taxlaw-11798	228	9	to	to	ADP
taxlaw-11798	228	10	the	the	DET
taxlaw-11798	228	11	maximum	maximum	ADJ
taxlaw-11798	228	12	salt	salt	NOUN
taxlaw-11798	228	13	deduction	deduction	NOUN
taxlaw-11798	228	14	of	of	ADP
taxlaw-11798	228	15	$	$	SYM
taxlaw-11798	228	16	10,000	10,000	NUM
taxlaw-11798	228	17	who	who	PRON
taxlaw-11798	228	18	pays	pay	VERB
taxlaw-11798	228	19	$	$	SYM
taxlaw-11798	228	20	5000	5000	NUM
taxlaw-11798	228	21	annually	annually	ADV
taxlaw-11798	228	22	in	in	ADP
taxlaw-11798	228	23	mortgage	mortgage	NOUN
taxlaw-11798	228	24	interest	interest	NOUN
taxlaw-11798	228	25	.	.	PUNCT
taxlaw-11798	229	1	because	because	SCONJ
taxlaw-11798	229	2	the	the	DET
taxlaw-11798	229	3	total	total	NOUN
taxlaw-11798	229	4	of	of	ADP
taxlaw-11798	229	5	these	these	DET
taxlaw-11798	229	6	two	two	NUM
taxlaw-11798	229	7	deductions	deduction	NOUN
taxlaw-11798	229	8	exceeds	exceed	VERB
taxlaw-11798	229	9	her	her	PRON
taxlaw-11798	229	10	2021	2021	NUM
taxlaw-11798	229	11	standard	standard	ADJ
taxlaw-11798	229	12	deduction	deduction	NOUN
taxlaw-11798	229	13	of	of	ADP
taxlaw-11798	229	14	$	$	SYM
taxlaw-11798	229	15	12,550	12,550	NUM
taxlaw-11798	229	16	,	,	PUNCT
taxlaw-11798	229	17	bunching	bunch	VERB
taxlaw-11798	229	18	charitable	charitable	ADJ
taxlaw-11798	229	19	contributions	contribution	NOUN
taxlaw-11798	229	20	will	will	AUX
taxlaw-11798	229	21	not	not	PART
taxlaw-11798	229	22	reduce	reduce	VERB
taxlaw-11798	229	23	her	her	PRON
taxlaw-11798	229	24	tax	tax	NOUN
taxlaw-11798	229	25	bill	bill	NOUN
taxlaw-11798	229	26	.	.	PUNCT
taxlaw-11798	230	1	note	note	VERB
taxlaw-11798	230	2	that	that	SCONJ
taxlaw-11798	230	3	for	for	ADP
taxlaw-11798	230	4	the	the	DET
taxlaw-11798	230	5	married	married	ADJ
taxlaw-11798	230	6	couples	couple	NOUN
taxlaw-11798	230	7	in	in	ADP
taxlaw-11798	230	8	these	these	DET
taxlaw-11798	230	9	examples	example	NOUN
taxlaw-11798	230	10	the	the	DET
taxlaw-11798	230	11	bunching	bunch	VERB
taxlaw-11798	230	12	opportunity	opportunity	NOUN
taxlaw-11798	230	13	is	be	AUX
taxlaw-11798	230	14	the	the	DET
taxlaw-11798	230	15	direct	direct	ADJ
taxlaw-11798	230	16	result	result	NOUN
taxlaw-11798	230	17	of	of	ADP
taxlaw-11798	230	18	the	the	DET
taxlaw-11798	230	19	tcja	tcja	NOUN
taxlaw-11798	230	20	.	.	PUNCT
taxlaw-11798	231	1	in	in	ADP
taxlaw-11798	231	2	2017	2017	NUM
taxlaw-11798	231	3	,	,	PUNCT
taxlaw-11798	231	4	the	the	DET
taxlaw-11798	231	5	year	year	NOUN
taxlaw-11798	231	6	prior	prior	ADV
taxlaw-11798	231	7	to	to	ADP
taxlaw-11798	231	8	the	the	DET
taxlaw-11798	231	9	tcja	tcja	NOUN
taxlaw-11798	231	10	’s	’s	PART
taxlaw-11798	231	11	changes	change	NOUN
taxlaw-11798	231	12	,	,	PUNCT
taxlaw-11798	231	13	the	the	DET
taxlaw-11798	231	14	standard	standard	ADJ
taxlaw-11798	231	15	deduction	deduction	NOUN
taxlaw-11798	231	16	for	for	ADP
taxlaw-11798	231	17	married	married	ADJ
taxlaw-11798	231	18	couples	couple	NOUN
taxlaw-11798	231	19	filing	file	VERB
taxlaw-11798	231	20	jointly	jointly	ADV
taxlaw-11798	231	21	was	be	AUX
taxlaw-11798	231	22	$	$	SYM
taxlaw-11798	231	23	12,700	12,700	NUM
taxlaw-11798	231	24	and	and	CCONJ
taxlaw-11798	231	25	there	there	PRON
taxlaw-11798	231	26	was	be	VERB
taxlaw-11798	231	27	no	no	DET
taxlaw-11798	231	28	cap	cap	NOUN
taxlaw-11798	231	29	on	on	ADP
taxlaw-11798	231	30	salt	salt	NOUN
taxlaw-11798	231	31	deductions	deduction	NOUN
taxlaw-11798	231	32	.	.	PUNCT
taxlaw-11798	232	1	under	under	ADP
taxlaw-11798	232	2	the	the	DET
taxlaw-11798	232	3	assumptions	assumption	NOUN
taxlaw-11798	232	4	described	describe	VERB
taxlaw-11798	232	5	above	above	ADV
taxlaw-11798	232	6	,	,	PUNCT
taxlaw-11798	232	7	bunching	bunch	VERB
taxlaw-11798	232	8	charitable	charitable	ADJ
taxlaw-11798	232	9	contributions	contribution	NOUN
taxlaw-11798	232	10	would	would	AUX
taxlaw-11798	232	11	not	not	PART
taxlaw-11798	232	12	have	have	AUX
taxlaw-11798	232	13	affected	affect	VERB
taxlaw-11798	232	14	either	either	DET
taxlaw-11798	232	15	couple	couple	NOUN
taxlaw-11798	232	16	’s	’s	PART
taxlaw-11798	232	17	total	total	ADJ
taxlaw-11798	232	18	aggregate	aggregate	ADJ
taxlaw-11798	232	19	below	below	ADP
taxlaw-11798	232	20	-	-	PUNCT
taxlaw-11798	232	21	the	the	DET
taxlaw-11798	232	22	-	-	PUNCT
taxlaw-11798	232	23	line	line	NOUN
taxlaw-11798	232	24	deductions	deduction	NOUN
taxlaw-11798	232	25	prior	prior	ADV
taxlaw-11798	232	26	to	to	ADP
taxlaw-11798	232	27	the	the	DET
taxlaw-11798	232	28	tcja	tcja	NOUN
taxlaw-11798	232	29	because	because	SCONJ
taxlaw-11798	232	30	each	each	DET
taxlaw-11798	232	31	couple	couple	NOUN
taxlaw-11798	232	32	would	would	AUX
taxlaw-11798	232	33	have	have	VERB
taxlaw-11798	232	34	itemized	itemize	VERB
taxlaw-11798	232	35	deductions	deduction	NOUN
taxlaw-11798	232	36	each	each	DET
taxlaw-11798	232	37	year	year	NOUN
taxlaw-11798	232	38	,	,	PUNCT
taxlaw-11798	232	39	with	with	ADP
taxlaw-11798	232	40	or	or	CCONJ
taxlaw-11798	232	41	without	without	ADP
taxlaw-11798	232	42	bunching	bunch	VERB
taxlaw-11798	232	43	.	.	PUNCT
taxlaw-11798	233	1	as	as	SCONJ
taxlaw-11798	233	2	these	these	DET
taxlaw-11798	233	3	examples	example	NOUN
taxlaw-11798	233	4	suggest	suggest	VERB
taxlaw-11798	233	5	,	,	PUNCT
taxlaw-11798	233	6	taxpayers	taxpayer	NOUN
taxlaw-11798	233	7	need	need	AUX
taxlaw-11798	233	8	not	not	PART
taxlaw-11798	233	9	be	be	AUX
taxlaw-11798	233	10	in	in	ADP
taxlaw-11798	233	11	the	the	DET
taxlaw-11798	233	12	upper	upper	ADJ
taxlaw-11798	233	13	1	1	NUM
taxlaw-11798	233	14	%	%	NOUN
taxlaw-11798	233	15	of	of	ADP
taxlaw-11798	233	16	the	the	DET
taxlaw-11798	233	17	income	income	NOUN
taxlaw-11798	233	18	distribution	distribution	NOUN
taxlaw-11798	233	19	to	to	PART
taxlaw-11798	233	20	take	take	VERB
taxlaw-11798	233	21	advantage	advantage	NOUN
taxlaw-11798	233	22	of	of	ADP
taxlaw-11798	233	23	bunching	bunching	NOUN
taxlaw-11798	233	24	,	,	PUNCT
taxlaw-11798	233	25	and	and	CCONJ
taxlaw-11798	233	26	bunching	bunching	NOUN
taxlaw-11798	233	27	can	can	AUX
taxlaw-11798	233	28	be	be	AUX
taxlaw-11798	233	29	attractive	attractive	ADJ
taxlaw-11798	233	30	even	even	ADV
taxlaw-11798	233	31	if	if	SCONJ
taxlaw-11798	233	32	taxpayers	taxpayer	NOUN
taxlaw-11798	233	33	are	be	AUX
taxlaw-11798	233	34	already	already	ADV
taxlaw-11798	233	35	itemizing	itemize	VERB
taxlaw-11798	233	36	post	post	ADJ
taxlaw-11798	233	37	-	-	ADJ
taxlaw-11798	233	38	tcja	tcja	ADJ
taxlaw-11798	233	39	without	without	ADP
taxlaw-11798	233	40	bunching	bunch	VERB
taxlaw-11798	233	41	.	.	PUNCT
taxlaw-11798	234	1	the	the	DET
taxlaw-11798	234	2	real	real	ADJ
taxlaw-11798	234	3	advantage	advantage	NOUN
taxlaw-11798	234	4	to	to	ADP
taxlaw-11798	234	5	bunching	bunch	VERB
taxlaw-11798	234	6	is	be	AUX
taxlaw-11798	234	7	shifting	shift	VERB
taxlaw-11798	234	8	deductions	deduction	NOUN
taxlaw-11798	234	9	so	so	SCONJ
taxlaw-11798	234	10	as	as	SCONJ
taxlaw-11798	234	11	to	to	PART
taxlaw-11798	234	12	maximize	maximize	VERB
taxlaw-11798	234	13	them	they	PRON
taxlaw-11798	234	14	in	in	ADP
taxlaw-11798	234	15	some	some	DET
taxlaw-11798	234	16	61	61	NUM
taxlaw-11798	234	17	for	for	ADP
taxlaw-11798	234	18	2016	2016	NUM
taxlaw-11798	234	19	,	,	PUNCT
taxlaw-11798	234	20	the	the	DET
taxlaw-11798	234	21	average	average	ADJ
taxlaw-11798	234	22	deduction	deduction	NOUN
taxlaw-11798	234	23	for	for	ADP
taxlaw-11798	234	24	charitable	charitable	ADJ
taxlaw-11798	234	25	contributions	contribution	NOUN
taxlaw-11798	234	26	for	for	ADP
taxlaw-11798	234	27	itemizing	itemize	VERB
taxlaw-11798	234	28	taxpayers	taxpayer	NOUN
taxlaw-11798	234	29	with	with	ADP
taxlaw-11798	234	30	agi	agi	NOUN
taxlaw-11798	234	31	between	between	ADP
taxlaw-11798	234	32	$	$	SYM
taxlaw-11798	234	33	100,000	100,000	NUM
taxlaw-11798	234	34	$	$	SYM
taxlaw-11798	234	35	200,000	200,000	NUM
taxlaw-11798	234	36	was	be	AUX
taxlaw-11798	234	37	about	about	ADV
taxlaw-11798	234	38	$	$	SYM
taxlaw-11798	234	39	4,300	4,300	NUM
taxlaw-11798	234	40	.	.	PUNCT
taxlaw-11798	235	1	u.s	u.s	PROPN
taxlaw-11798	235	2	.	.	PROPN
taxlaw-11798	235	3	dep’t	dep’t	PROPN
taxlaw-11798	235	4	of	of	ADP
taxlaw-11798	235	5	treasury	treasury	PROPN
taxlaw-11798	235	6	,	,	PUNCT
taxlaw-11798	235	7	i.r.s	i.r.s	PROPN
taxlaw-11798	235	8	.	.	PUNCT
taxlaw-11798	236	1	statistics	statistic	NOUN
taxlaw-11798	236	2	of	of	ADP
taxlaw-11798	236	3	income	income	NOUN
taxlaw-11798	236	4	–	–	PUNCT
taxlaw-11798	236	5	2016	2016	NUM
taxlaw-11798	236	6	individual	individual	ADJ
taxlaw-11798	236	7	income	income	NOUN
taxlaw-11798	236	8	tax	tax	NOUN
taxlaw-11798	236	9	returns	return	NOUN
taxlaw-11798	236	10	,	,	PUNCT
taxlaw-11798	236	11	publication	publication	NOUN
taxlaw-11798	236	12	1304	1304	NUM
taxlaw-11798	236	13	,	,	PUNCT
taxlaw-11798	236	14	table	table	NOUN
taxlaw-11798	236	15	2.1	2.1	NUM
taxlaw-11798	236	16	(	(	PUNCT
taxlaw-11798	236	17	2016	2016	NUM
taxlaw-11798	236	18	)	)	PUNCT
taxlaw-11798	236	19	.	.	PUNCT
taxlaw-11798	237	1	62	62	NUM
taxlaw-11798	237	2	for	for	ADP
taxlaw-11798	237	3	2016	2016	NUM
taxlaw-11798	237	4	,	,	PUNCT
taxlaw-11798	237	5	the	the	DET
taxlaw-11798	237	6	average	average	ADJ
taxlaw-11798	237	7	deduction	deduction	NOUN
taxlaw-11798	237	8	for	for	ADP
taxlaw-11798	237	9	charitable	charitable	ADJ
taxlaw-11798	237	10	contributions	contribution	NOUN
taxlaw-11798	237	11	for	for	ADP
taxlaw-11798	237	12	itemizing	itemize	VERB
taxlaw-11798	237	13	taxpayers	taxpayer	NOUN
taxlaw-11798	237	14	with	with	ADP
taxlaw-11798	237	15	agi	agi	NOUN
taxlaw-11798	237	16	between	between	ADP
taxlaw-11798	237	17	$	$	SYM
taxlaw-11798	237	18	500,000	500,000	NUM
taxlaw-11798	237	19	$	$	SYM
taxlaw-11798	237	20	1,000,000	1,000,000	NUM
taxlaw-11798	237	21	was	be	AUX
taxlaw-11798	237	22	about	about	ADV
taxlaw-11798	237	23	$	$	SYM
taxlaw-11798	237	24	19,000	19,000	NUM
taxlaw-11798	237	25	.	.	PUNCT
taxlaw-11798	238	1	u.s	u.s	PROPN
taxlaw-11798	238	2	.	.	PROPN
taxlaw-11798	238	3	dep’t	dep’t	PROPN
taxlaw-11798	238	4	of	of	ADP
taxlaw-11798	238	5	treasury	treasury	PROPN
taxlaw-11798	238	6	,	,	PUNCT
taxlaw-11798	238	7	i.r.s	i.r.s	PROPN
taxlaw-11798	238	8	.	.	PROPN
taxlaw-11798	238	9	,	,	PUNCT
taxlaw-11798	238	10	statistics	statistic	NOUN
taxlaw-11798	238	11	of	of	ADP
taxlaw-11798	238	12	income	income	NOUN
taxlaw-11798	238	13	–	–	PUNCT
taxlaw-11798	238	14	2016	2016	NUM
taxlaw-11798	238	15	individual	individual	ADJ
taxlaw-11798	238	16	income	income	NOUN
taxlaw-11798	238	17	tax	tax	NOUN
taxlaw-11798	238	18	returns	return	NOUN
taxlaw-11798	238	19	,	,	PUNCT
taxlaw-11798	238	20	publication	publication	NOUN
taxlaw-11798	238	21	1304	1304	NUM
taxlaw-11798	238	22	,	,	PUNCT
taxlaw-11798	238	23	table	table	NOUN
taxlaw-11798	238	24	2.1	2.1	NUM
taxlaw-11798	238	25	,	,	PUNCT
taxlaw-11798	238	26	(	(	PUNCT
taxlaw-11798	238	27	2016	2016	NUM
taxlaw-11798	238	28	)	)	PUNCT
taxlaw-11798	238	29	.	.	PUNCT
taxlaw-11798	239	1	2023	2023	NUM
taxlaw-11798	239	2	]	]	PUNCT
taxlaw-11798	239	3	donor	donor	NOUN
taxlaw-11798	239	4	advised	advise	VERB
taxlaw-11798	239	5	funds	fund	NOUN
taxlaw-11798	239	6	13	13	NUM
taxlaw-11798	239	7	years	year	NOUN
taxlaw-11798	239	8	and	and	CCONJ
taxlaw-11798	239	9	minimize	minimize	VERB
taxlaw-11798	239	10	them	they	PRON
taxlaw-11798	239	11	in	in	ADP
taxlaw-11798	239	12	other	other	ADJ
taxlaw-11798	239	13	years	year	NOUN
taxlaw-11798	239	14	when	when	SCONJ
taxlaw-11798	239	15	the	the	DET
taxlaw-11798	239	16	taxpayers	taxpayer	NOUN
taxlaw-11798	239	17	can	can	AUX
taxlaw-11798	239	18	take	take	VERB
taxlaw-11798	239	19	advantage	advantage	NOUN
taxlaw-11798	239	20	of	of	ADP
taxlaw-11798	239	21	the	the	DET
taxlaw-11798	239	22	tcja	tcja	PROPN
taxlaw-11798	239	23	enhanced	enhance	VERB
taxlaw-11798	239	24	standard	standard	ADJ
taxlaw-11798	239	25	deduction	deduction	NOUN
taxlaw-11798	239	26	.	.	PUNCT
taxlaw-11798	240	1	and	and	CCONJ
taxlaw-11798	240	2	this	this	PRON
taxlaw-11798	240	3	explains	explain	VERB
taxlaw-11798	240	4	why	why	SCONJ
taxlaw-11798	240	5	singles	single	NOUN
taxlaw-11798	240	6	are	be	AUX
taxlaw-11798	240	7	less	less	ADV
taxlaw-11798	240	8	likely	likely	ADJ
taxlaw-11798	240	9	to	to	PART
taxlaw-11798	240	10	be	be	AUX
taxlaw-11798	240	11	in	in	ADP
taxlaw-11798	240	12	a	a	DET
taxlaw-11798	240	13	position	position	NOUN
taxlaw-11798	240	14	to	to	PART
taxlaw-11798	240	15	take	take	VERB
taxlaw-11798	240	16	advantage	advantage	NOUN
taxlaw-11798	240	17	of	of	ADP
taxlaw-11798	240	18	bunching	bunch	VERB
taxlaw-11798	240	19	than	than	ADP
taxlaw-11798	240	20	married	married	ADJ
taxlaw-11798	240	21	couples	couple	NOUN
taxlaw-11798	240	22	.	.	PUNCT
taxlaw-11798	241	1	because	because	SCONJ
taxlaw-11798	241	2	the	the	DET
taxlaw-11798	241	3	standard	standard	ADJ
taxlaw-11798	241	4	deduction	deduction	NOUN
taxlaw-11798	241	5	for	for	ADP
taxlaw-11798	241	6	singles	single	NOUN
taxlaw-11798	241	7	is	be	AUX
taxlaw-11798	241	8	one	one	NUM
taxlaw-11798	241	9	-	-	PUNCT
taxlaw-11798	241	10	half	half	NOUN
taxlaw-11798	241	11	that	that	PRON
taxlaw-11798	241	12	for	for	ADP
taxlaw-11798	241	13	marrieds	married	NOUN
taxlaw-11798	241	14	but	but	CCONJ
taxlaw-11798	241	15	singles	single	NOUN
taxlaw-11798	241	16	face	face	VERB
taxlaw-11798	241	17	the	the	DET
taxlaw-11798	241	18	same	same	ADJ
taxlaw-11798	241	19	$	$	SYM
taxlaw-11798	241	20	10,000	10,000	NUM
taxlaw-11798	241	21	cap	cap	NOUN
taxlaw-11798	241	22	on	on	ADP
taxlaw-11798	241	23	salt	salt	NOUN
taxlaw-11798	241	24	deduction	deduction	NOUN
taxlaw-11798	241	25	under	under	ADP
taxlaw-11798	241	26	the	the	DET
taxlaw-11798	241	27	tcja	tcja	NOUN
taxlaw-11798	241	28	,	,	PUNCT
taxlaw-11798	241	29	it	it	PRON
taxlaw-11798	241	30	is	be	AUX
taxlaw-11798	241	31	more	more	ADV
taxlaw-11798	241	32	likely	likely	ADJ
taxlaw-11798	241	33	that	that	SCONJ
taxlaw-11798	241	34	the	the	DET
taxlaw-11798	241	35	total	total	NOUN
taxlaw-11798	241	36	of	of	ADP
taxlaw-11798	241	37	salt	salt	NOUN
taxlaw-11798	241	38	and	and	CCONJ
taxlaw-11798	241	39	interest	interest	NOUN
taxlaw-11798	241	40	deductions	deduction	NOUN
taxlaw-11798	241	41	for	for	ADP
taxlaw-11798	241	42	singles	single	NOUN
taxlaw-11798	241	43	will	will	AUX
taxlaw-11798	241	44	exceed	exceed	VERB
taxlaw-11798	241	45	the	the	DET
taxlaw-11798	241	46	standard	standard	ADJ
taxlaw-11798	241	47	deduction	deduction	NOUN
taxlaw-11798	241	48	,	,	PUNCT
taxlaw-11798	241	49	eliminating	eliminate	VERB
taxlaw-11798	241	50	the	the	DET
taxlaw-11798	241	51	advantage	advantage	NOUN
taxlaw-11798	241	52	to	to	ADP
taxlaw-11798	241	53	bunching	bunch	VERB
taxlaw-11798	241	54	charitable	charitable	ADJ
taxlaw-11798	241	55	contributions.63	contributions.63	NOUN
taxlaw-11798	241	56	similarly	similarly	ADV
taxlaw-11798	241	57	,	,	PUNCT
taxlaw-11798	241	58	for	for	ADP
taxlaw-11798	241	59	very	very	ADV
taxlaw-11798	241	60	affluent	affluent	ADJ
taxlaw-11798	241	61	married	married	ADJ
taxlaw-11798	241	62	couples	couple	NOUN
taxlaw-11798	241	63	,	,	PUNCT
taxlaw-11798	241	64	it	it	PRON
taxlaw-11798	241	65	is	be	AUX
taxlaw-11798	241	66	more	more	ADV
taxlaw-11798	241	67	likely	likely	ADJ
taxlaw-11798	241	68	that	that	SCONJ
taxlaw-11798	241	69	their	their	PRON
taxlaw-11798	241	70	interest	interest	NOUN
taxlaw-11798	241	71	deduction	deduction	NOUN
taxlaw-11798	241	72	alone	alone	ADV
taxlaw-11798	241	73	will	will	AUX
taxlaw-11798	241	74	fill	fill	VERB
taxlaw-11798	241	75	the	the	DET
taxlaw-11798	241	76	gap	gap	NOUN
taxlaw-11798	241	77	between	between	ADP
taxlaw-11798	241	78	the	the	DET
taxlaw-11798	241	79	standard	standard	ADJ
taxlaw-11798	241	80	deduction	deduction	NOUN
taxlaw-11798	241	81	and	and	CCONJ
taxlaw-11798	241	82	the	the	DET
taxlaw-11798	241	83	$	$	SYM
taxlaw-11798	241	84	10,000	10,000	NUM
taxlaw-11798	241	85	salt	salt	NOUN
taxlaw-11798	241	86	limitation	limitation	NOUN
taxlaw-11798	241	87	,	,	PUNCT
taxlaw-11798	241	88	again	again	ADV
taxlaw-11798	241	89	leaving	leave	VERB
taxlaw-11798	241	90	no	no	DET
taxlaw-11798	241	91	scope	scope	NOUN
taxlaw-11798	241	92	for	for	ADP
taxlaw-11798	241	93	advantageously	advantageously	ADV
taxlaw-11798	241	94	bunching	bunch	VERB
taxlaw-11798	241	95	contributions.64	contributions.64	NOUN
taxlaw-11798	241	96	and	and	CCONJ
taxlaw-11798	241	97	,	,	PUNCT
taxlaw-11798	241	98	of	of	ADP
taxlaw-11798	241	99	course	course	NOUN
taxlaw-11798	241	100	,	,	PUNCT
taxlaw-11798	241	101	for	for	ADP
taxlaw-11798	241	102	very	very	ADV
taxlaw-11798	241	103	affluent	affluent	ADJ
taxlaw-11798	241	104	taxpayers	taxpayer	NOUN
taxlaw-11798	241	105	,	,	PUNCT
taxlaw-11798	241	106	the	the	DET
taxlaw-11798	241	107	opportunity	opportunity	NOUN
taxlaw-11798	241	108	to	to	PART
taxlaw-11798	241	109	bunch	bunch	VERB
taxlaw-11798	241	110	contributions	contribution	NOUN
taxlaw-11798	241	111	and	and	CCONJ
taxlaw-11798	241	112	increase	increase	VERB
taxlaw-11798	241	113	deductions	deduction	NOUN
taxlaw-11798	241	114	by	by	ADP
taxlaw-11798	241	115	$	$	SYM
taxlaw-11798	241	116	10,000	10,000	NUM
taxlaw-11798	241	117	to	to	PART
taxlaw-11798	241	118	$	$	SYM
taxlaw-11798	241	119	15,000	15,000	NUM
taxlaw-11798	241	120	per	per	ADP
taxlaw-11798	241	121	year	year	NOUN
taxlaw-11798	241	122	would	would	AUX
taxlaw-11798	241	123	be	be	AUX
taxlaw-11798	241	124	relatively	relatively	ADV
taxlaw-11798	241	125	insignificant	insignificant	ADJ
taxlaw-11798	241	126	.	.	PUNCT
taxlaw-11798	242	1	it	it	PRON
taxlaw-11798	242	2	is	be	AUX
taxlaw-11798	242	3	important	important	ADJ
taxlaw-11798	242	4	to	to	PART
taxlaw-11798	242	5	emphasize	emphasize	VERB
taxlaw-11798	242	6	that	that	SCONJ
taxlaw-11798	242	7	taxpayers	taxpayer	NOUN
taxlaw-11798	242	8	do	do	AUX
taxlaw-11798	242	9	not	not	PART
taxlaw-11798	242	10	need	need	VERB
taxlaw-11798	242	11	a	a	DET
taxlaw-11798	242	12	daf	daf	NOUN
taxlaw-11798	242	13	in	in	ADP
taxlaw-11798	242	14	order	order	NOUN
taxlaw-11798	242	15	to	to	PART
taxlaw-11798	242	16	achieve	achieve	VERB
taxlaw-11798	242	17	the	the	DET
taxlaw-11798	242	18	tax	tax	NOUN
taxlaw-11798	242	19	savings	saving	NOUN
taxlaw-11798	242	20	from	from	ADP
taxlaw-11798	242	21	bunching	bunch	VERB
taxlaw-11798	242	22	philanthropy	philanthropy	NOUN
taxlaw-11798	242	23	.	.	PUNCT
taxlaw-11798	243	1	taxpayers	taxpayer	NOUN
taxlaw-11798	243	2	could	could	AUX
taxlaw-11798	243	3	simply	simply	ADV
taxlaw-11798	243	4	make	make	VERB
taxlaw-11798	243	5	larger	large	ADJ
taxlaw-11798	243	6	charitable	charitable	ADJ
taxlaw-11798	243	7	gifts	gift	NOUN
taxlaw-11798	243	8	every	every	DET
taxlaw-11798	243	9	third	third	ADJ
taxlaw-11798	243	10	year	year	NOUN
taxlaw-11798	243	11	,	,	PUNCT
taxlaw-11798	243	12	for	for	ADP
taxlaw-11798	243	13	example	example	NOUN
taxlaw-11798	243	14	.	.	PUNCT
taxlaw-11798	244	1	what	what	PRON
taxlaw-11798	244	2	a	a	DET
taxlaw-11798	244	3	daf	daf	NOUN
taxlaw-11798	244	4	achieves	achieve	VERB
taxlaw-11798	244	5	for	for	ADP
taxlaw-11798	244	6	bunchers	buncher	NOUN
taxlaw-11798	244	7	is	be	AUX
taxlaw-11798	244	8	the	the	DET
taxlaw-11798	244	9	ability	ability	NOUN
taxlaw-11798	244	10	to	to	PART
taxlaw-11798	244	11	garner	garner	VERB
taxlaw-11798	244	12	the	the	DET
taxlaw-11798	244	13	tax	tax	NOUN
taxlaw-11798	244	14	advantages	advantage	NOUN
taxlaw-11798	244	15	of	of	ADP
taxlaw-11798	244	16	bunching	bunch	VERB
taxlaw-11798	244	17	while	while	SCONJ
taxlaw-11798	244	18	maintaining	maintain	VERB
taxlaw-11798	244	19	ratable	ratable	ADJ
taxlaw-11798	244	20	contributions	contribution	NOUN
taxlaw-11798	244	21	to	to	ADP
taxlaw-11798	244	22	end	end	VERB
taxlaw-11798	244	23	-	-	PUNCT
taxlaw-11798	244	24	use	use	NOUN
taxlaw-11798	244	25	charities	charity	NOUN
taxlaw-11798	244	26	,	,	PUNCT
taxlaw-11798	244	27	which	which	PRON
taxlaw-11798	244	28	is	be	AUX
taxlaw-11798	244	29	often	often	ADV
taxlaw-11798	244	30	important	important	ADJ
taxlaw-11798	244	31	for	for	ADP
taxlaw-11798	244	32	donors	donor	NOUN
taxlaw-11798	244	33	who	who	PRON
taxlaw-11798	244	34	want	want	VERB
taxlaw-11798	244	35	to	to	PART
taxlaw-11798	244	36	provide	provide	VERB
taxlaw-11798	244	37	sustained	sustained	ADJ
taxlaw-11798	244	38	annual	annual	ADJ
taxlaw-11798	244	39	support.65	support.65	PROPN
taxlaw-11798	244	40	63	63	NUM
taxlaw-11798	244	41	as	as	ADP
taxlaw-11798	244	42	a	a	DET
taxlaw-11798	244	43	result	result	NOUN
taxlaw-11798	244	44	of	of	ADP
taxlaw-11798	244	45	these	these	DET
taxlaw-11798	244	46	differences	difference	NOUN
taxlaw-11798	244	47	in	in	ADP
taxlaw-11798	244	48	tax	tax	NOUN
taxlaw-11798	244	49	treatment	treatment	NOUN
taxlaw-11798	244	50	,	,	PUNCT
taxlaw-11798	244	51	for	for	ADP
taxlaw-11798	244	52	tax	tax	NOUN
taxlaw-11798	244	53	year	year	NOUN
taxlaw-11798	244	54	2019	2019	NUM
taxlaw-11798	244	55	,	,	PUNCT
taxlaw-11798	244	56	45	45	NUM
taxlaw-11798	244	57	%	%	NOUN
taxlaw-11798	244	58	of	of	ADP
taxlaw-11798	244	59	single	single	ADJ
taxlaw-11798	244	60	taxpayers	taxpayer	NOUN
taxlaw-11798	244	61	with	with	ADP
taxlaw-11798	244	62	agi	agi	NOUN
taxlaw-11798	244	63	between	between	ADP
taxlaw-11798	244	64	$	$	SYM
taxlaw-11798	244	65	100,000	100,000	NUM
taxlaw-11798	244	66	and	and	CCONJ
taxlaw-11798	244	67	$	$	SYM
taxlaw-11798	244	68	200,000	200,000	NUM
taxlaw-11798	244	69	itemized	itemize	VERB
taxlaw-11798	244	70	deductions	deduction	NOUN
taxlaw-11798	244	71	,	,	PUNCT
taxlaw-11798	244	72	while	while	SCONJ
taxlaw-11798	244	73	only	only	ADV
taxlaw-11798	244	74	19	19	NUM
taxlaw-11798	244	75	%	%	NOUN
taxlaw-11798	244	76	of	of	ADP
taxlaw-11798	244	77	married	married	ADJ
taxlaw-11798	244	78	couples	couple	NOUN
taxlaw-11798	244	79	in	in	ADP
taxlaw-11798	244	80	this	this	DET
taxlaw-11798	244	81	income	income	NOUN
taxlaw-11798	244	82	range	range	NOUN
taxlaw-11798	244	83	did	do	VERB
taxlaw-11798	244	84	so	so	ADV
taxlaw-11798	244	85	.	.	PUNCT
taxlaw-11798	245	1	u.s	u.s	PROPN
taxlaw-11798	245	2	.	.	PROPN
taxlaw-11798	245	3	dep’t	dep’t	PROPN
taxlaw-11798	245	4	of	of	ADP
taxlaw-11798	245	5	treasury	treasury	PROPN
taxlaw-11798	245	6	,	,	PUNCT
taxlaw-11798	245	7	i.r.s	i.r.s	PROPN
taxlaw-11798	245	8	.	.	PROPN
taxlaw-11798	245	9	,	,	PUNCT
taxlaw-11798	245	10	statistics	statistic	NOUN
taxlaw-11798	245	11	of	of	ADP
taxlaw-11798	245	12	income	income	NOUN
taxlaw-11798	245	13	–	–	PUNCT
taxlaw-11798	245	14	2019	2019	NUM
taxlaw-11798	245	15	individual	individual	ADJ
taxlaw-11798	245	16	income	income	NOUN
taxlaw-11798	245	17	tax	tax	NOUN
taxlaw-11798	245	18	returns	return	NOUN
taxlaw-11798	245	19	,	,	PUNCT
taxlaw-11798	245	20	publication	publication	NOUN
taxlaw-11798	245	21	1304	1304	NUM
taxlaw-11798	245	22	,	,	PUNCT
taxlaw-11798	245	23	table	table	NOUN
taxlaw-11798	245	24	1.2	1.2	NUM
taxlaw-11798	245	25	,	,	PUNCT
taxlaw-11798	245	26	(	(	PUNCT
taxlaw-11798	245	27	2019	2019	NUM
taxlaw-11798	245	28	)	)	PUNCT
taxlaw-11798	245	29	.	.	PUNCT
taxlaw-11798	246	1	64	64	NUM
taxlaw-11798	246	2	to	to	PART
taxlaw-11798	246	3	provide	provide	VERB
taxlaw-11798	246	4	some	some	DET
taxlaw-11798	246	5	context	context	NOUN
taxlaw-11798	246	6	,	,	PUNCT
taxlaw-11798	246	7	the	the	DET
taxlaw-11798	246	8	average	average	ADJ
taxlaw-11798	246	9	itemizing	itemize	VERB
taxlaw-11798	246	10	taxpayer	taxpayer	NOUN
taxlaw-11798	246	11	in	in	ADP
taxlaw-11798	246	12	the	the	DET
taxlaw-11798	246	13	$	$	SYM
taxlaw-11798	246	14	500,000	500,000	NUM
taxlaw-11798	246	15	to	to	PART
taxlaw-11798	246	16	$	$	SYM
taxlaw-11798	246	17	1,000,000	1,000,000	NUM
taxlaw-11798	246	18	agi	agi	NOUN
taxlaw-11798	246	19	range	range	NOUN
taxlaw-11798	246	20	deducted	deduct	VERB
taxlaw-11798	246	21	$	$	SYM
taxlaw-11798	246	22	21,000	21,000	NUM
taxlaw-11798	246	23	in	in	ADP
taxlaw-11798	246	24	interest	interest	NOUN
taxlaw-11798	246	25	expense	expense	NOUN
taxlaw-11798	246	26	in	in	ADP
taxlaw-11798	246	27	2019	2019	NUM
taxlaw-11798	246	28	.	.	PUNCT
taxlaw-11798	247	1	u.s	u.s	PROPN
taxlaw-11798	247	2	.	.	PROPN
taxlaw-11798	247	3	dep’t	dep’t	PROPN
taxlaw-11798	247	4	of	of	ADP
taxlaw-11798	247	5	treasury	treasury	PROPN
taxlaw-11798	247	6	,	,	PUNCT
taxlaw-11798	247	7	i.r.s	i.r.s	PROPN
taxlaw-11798	247	8	.	.	PROPN
taxlaw-11798	247	9	,	,	PUNCT
taxlaw-11798	247	10	statistics	statistic	NOUN
taxlaw-11798	247	11	of	of	ADP
taxlaw-11798	247	12	income	income	NOUN
taxlaw-11798	247	13	–	–	PUNCT
taxlaw-11798	247	14	2019	2019	NUM
taxlaw-11798	247	15	individual	individual	ADJ
taxlaw-11798	247	16	income	income	NOUN
taxlaw-11798	247	17	tax	tax	NOUN
taxlaw-11798	247	18	returns	return	NOUN
taxlaw-11798	247	19	,	,	PUNCT
taxlaw-11798	247	20	publication	publication	NOUN
taxlaw-11798	247	21	1304	1304	NUM
taxlaw-11798	247	22	,	,	PUNCT
taxlaw-11798	247	23	table	table	NOUN
taxlaw-11798	247	24	2.1	2.1	NUM
taxlaw-11798	247	25	,	,	PUNCT
taxlaw-11798	247	26	(	(	PUNCT
taxlaw-11798	247	27	2019	2019	NUM
taxlaw-11798	247	28	)	)	PUNCT
taxlaw-11798	247	29	.	.	PUNCT
taxlaw-11798	248	1	65	65	NUM
taxlaw-11798	248	2	see	see	VERB
taxlaw-11798	248	3	fidelity	fidelity	PROPN
taxlaw-11798	248	4	charitable	charitable	ADJ
taxlaw-11798	248	5	,	,	PUNCT
taxlaw-11798	248	6	tax	tax	NOUN
taxlaw-11798	248	7	strategies	strategy	NOUN
taxlaw-11798	248	8	for	for	ADP
taxlaw-11798	248	9	charitable	charitable	ADJ
taxlaw-11798	248	10	giving	giving	NOUN
taxlaw-11798	248	11	,	,	PUNCT
taxlaw-11798	248	12	“	"	PUNCT
taxlaw-11798	248	13	bunching	bunch	VERB
taxlaw-11798	248	14	”	"	PUNCT
taxlaw-11798	248	15	contributions	contribution	NOUN
taxlaw-11798	248	16	to	to	PART
taxlaw-11798	248	17	reach	reach	VERB
taxlaw-11798	248	18	tax	tax	NOUN
taxlaw-11798	248	19	savings	saving	NOUN
taxlaw-11798	248	20	,	,	PUNCT
taxlaw-11798	248	21	https://www.fidelitycharitable.org/content/dam/fcpublic/docs/advisors/bunching-contributions-to-reach-tax-savings.pdf	https://www.fidelitycharitable.org/content/dam/fcpublic/docs/advisors/bunching-contributions-to-reach-tax-savings.pdf	NOUN
taxlaw-11798	248	22	,	,	PUNCT
taxlaw-11798	248	23	[	[	X
taxlaw-11798	248	24	https://perma.cc/ag3wuvqw	https://perma.cc/ag3wuvqw	X
taxlaw-11798	248	25	]	]	X
taxlaw-11798	248	26	(	(	PUNCT
taxlaw-11798	248	27	noting	note	VERB
taxlaw-11798	248	28	that	that	SCONJ
taxlaw-11798	248	29	“	"	PUNCT
taxlaw-11798	248	30	[	[	PUNCT
taxlaw-11798	248	31	m]any	m]any	NOUN
taxlaw-11798	248	32	taxpayers	taxpayer	NOUN
taxlaw-11798	248	33	want	want	VERB
taxlaw-11798	248	34	to	to	PART
taxlaw-11798	248	35	continue	continue	VERB
taxlaw-11798	248	36	supporting	support	VERB
taxlaw-11798	248	37	their	their	PRON
taxlaw-11798	248	38	favorite	favorite	ADJ
taxlaw-11798	248	39	charities	charity	NOUN
taxlaw-11798	248	40	with	with	ADP
taxlaw-11798	248	41	regular	regular	ADJ
taxlaw-11798	248	42	contributions	contribution	NOUN
taxlaw-11798	248	43	,	,	PUNCT
taxlaw-11798	248	44	and	and	CCONJ
taxlaw-11798	248	45	a	a	DET
taxlaw-11798	248	46	donor	donor	NOUN
taxlaw-11798	248	47	-	-	PUNCT
taxlaw-11798	248	48	advised	advise	VERB
taxlaw-11798	248	49	fund	fund	NOUN
taxlaw-11798	248	50	makes	make	VERB
taxlaw-11798	248	51	that	that	SCONJ
taxlaw-11798	248	52	possible	possible	ADJ
taxlaw-11798	248	53	for	for	ADP
taxlaw-11798	248	54	taxpayers	taxpayer	NOUN
taxlaw-11798	248	55	who	who	PRON
taxlaw-11798	248	56	use	use	VERB
taxlaw-11798	248	57	the	the	DET
taxlaw-11798	248	58	‘	'	PUNCT
taxlaw-11798	248	59	bunching	bunching	NOUN
taxlaw-11798	248	60	’	'	PUNCT
taxlaw-11798	248	61	strategy	strategy	NOUN
taxlaw-11798	248	62	to	to	PART
taxlaw-11798	248	63	maximize	maximize	VERB
taxlaw-11798	248	64	their	their	PRON
taxlaw-11798	248	65	tax	tax	NOUN
taxlaw-11798	248	66	savings	saving	NOUN
taxlaw-11798	248	67	”	"	PUNCT
taxlaw-11798	248	68	)	)	PUNCT
taxlaw-11798	248	69	;	;	PUNCT
taxlaw-11798	249	1	[	[	X
taxlaw-11798	249	2	perma.cc/7cru-ve28	perma.cc/7cru-ve28	X
taxlaw-11798	249	3	]	]	X
taxlaw-11798	249	4	;	;	PUNCT
taxlaw-11798	249	5	jeff	jeff	PROPN
taxlaw-11798	249	6	zysik	zysik	PROPN
taxlaw-11798	249	7	,	,	PUNCT
taxlaw-11798	249	8	the	the	DET
taxlaw-11798	249	9	bunching	bunch	VERB
taxlaw-11798	249	10	strategy	strategy	NOUN
taxlaw-11798	249	11	for	for	ADP
taxlaw-11798	249	12	charitable	charitable	ADJ
taxlaw-11798	249	13	giving	giving	NOUN
taxlaw-11798	249	14	,	,	PUNCT
taxlaw-11798	249	15	donorstrust	donorstrust	PROPN
taxlaw-11798	249	16	,	,	PUNCT
taxlaw-11798	249	17	(	(	PUNCT
taxlaw-11798	249	18	mar	mar	PROPN
taxlaw-11798	249	19	.	.	PROPN
taxlaw-11798	249	20	17	17	NUM
taxlaw-11798	249	21	,	,	PUNCT
taxlaw-11798	249	22	2022	2022	NUM
taxlaw-11798	249	23	)	)	PUNCT
taxlaw-11798	249	24	,	,	PUNCT
taxlaw-11798	249	25	https://www.donorstrust.org/donor-advised-funds/the-bunching-strategy-for-charitable-giving/	https://www.donorstrust.org/donor-advised-funds/the-bunching-strategy-for-charitable-giving/	PROPN
taxlaw-11798	249	26	,	,	PUNCT
taxlaw-11798	249	27	[	[	X
taxlaw-11798	249	28	https://perma.cc/58dc-7mkn	https://perma.cc/58dc-7mkn	X
taxlaw-11798	249	29	]	]	X
taxlaw-11798	249	30	(	(	PUNCT
taxlaw-11798	249	31	“	"	PUNCT
taxlaw-11798	249	32	if	if	SCONJ
taxlaw-11798	249	33	your	your	PRON
taxlaw-11798	249	34	bunched	bunched	ADJ
taxlaw-11798	249	35	contribution	contribution	NOUN
taxlaw-11798	249	36	is	be	AUX
taxlaw-11798	249	37	to	to	ADP
taxlaw-11798	249	38	a	a	DET
taxlaw-11798	249	39	[	[	X
taxlaw-11798	249	40	daf	daf	NOUN
taxlaw-11798	249	41	]	]	X
taxlaw-11798	249	42	account	account	NOUN
taxlaw-11798	249	43	…	…	PUNCT
taxlaw-11798	249	44	you	you	PRON
taxlaw-11798	249	45	can	can	AUX
taxlaw-11798	249	46	continue	continue	VERB
taxlaw-11798	249	47	to	to	PART
taxlaw-11798	249	48	provide	provide	VERB
taxlaw-11798	249	49	the	the	DET
taxlaw-11798	249	50	same	same	ADJ
taxlaw-11798	249	51	dollar	dollar	NOUN
taxlaw-11798	249	52	level	level	NOUN
taxlaw-11798	249	53	of	of	ADP
taxlaw-11798	249	54	support	support	NOUN
taxlaw-11798	249	55	to	to	ADP
taxlaw-11798	249	56	your	your	PRON
taxlaw-11798	249	57	favorite	favorite	ADJ
taxlaw-11798	249	58	organizations	organization	NOUN
taxlaw-11798	249	59	on	on	ADP
taxlaw-11798	249	60	an	an	DET
taxlaw-11798	249	61	annual	annual	ADJ
taxlaw-11798	249	62	basis	basis	NOUN
taxlaw-11798	249	63	so	so	SCONJ
taxlaw-11798	249	64	the	the	DET
taxlaw-11798	249	65	use	use	NOUN
taxlaw-11798	249	66	of	of	ADP
taxlaw-11798	249	67	the	the	DET
taxlaw-11798	249	68	bunching	bunch	VERB
taxlaw-11798	249	69	strategy	strategy	NOUN
taxlaw-11798	249	70	wo	will	AUX
taxlaw-11798	249	71	n’t	not	PART
taxlaw-11798	249	72	impact	impact	VERB
taxlaw-11798	249	73	your	your	PRON
taxlaw-11798	249	74	giving	giving	NOUN
taxlaw-11798	249	75	pattern	pattern	NOUN
taxlaw-11798	249	76	.	.	PUNCT
taxlaw-11798	249	77	”	"	PUNCT
taxlaw-11798	249	78	)	)	PUNCT
taxlaw-11798	249	79	.	.	PUNCT
taxlaw-11798	250	1	given	give	VERB
taxlaw-11798	250	2	a	a	DET
taxlaw-11798	250	3	large	large	ADJ
taxlaw-11798	250	4	pool	pool	NOUN
taxlaw-11798	250	5	of	of	ADP
taxlaw-11798	250	6	donors	donor	NOUN
taxlaw-11798	250	7	,	,	PUNCT
taxlaw-11798	250	8	it	it	PRON
taxlaw-11798	250	9	is	be	AUX
taxlaw-11798	250	10	not	not	PART
taxlaw-11798	250	11	obvious	obvious	ADJ
taxlaw-11798	250	12	from	from	ADP
taxlaw-11798	250	13	a	a	DET
taxlaw-11798	250	14	financing	financing	NOUN
taxlaw-11798	250	15	perspective	perspective	NOUN
taxlaw-11798	250	16	why	why	SCONJ
taxlaw-11798	250	17	ratable	ratable	ADJ
taxlaw-11798	250	18	annual	annual	ADJ
taxlaw-11798	250	19	contributions	contribution	NOUN
taxlaw-11798	250	20	to	to	ADP
taxlaw-11798	250	21	a	a	DET
taxlaw-11798	250	22	charity	charity	NOUN
taxlaw-11798	250	23	would	would	AUX
taxlaw-11798	250	24	be	be	AUX
taxlaw-11798	250	25	superior	superior	ADJ
taxlaw-11798	250	26	to	to	ADP
taxlaw-11798	250	27	a	a	DET
taxlaw-11798	250	28	series	series	NOUN
taxlaw-11798	250	29	of	of	ADP
taxlaw-11798	250	30	lumpy	lumpy	ADJ
taxlaw-11798	250	31	gifts	gift	NOUN
taxlaw-11798	250	32	.	.	PUNCT
taxlaw-11798	251	1	however	however	ADV
taxlaw-11798	251	2	,	,	PUNCT
taxlaw-11798	251	3	charities	charity	NOUN
taxlaw-11798	251	4	generally	generally	ADV
taxlaw-11798	251	5	act	act	VERB
taxlaw-11798	251	6	as	as	SCONJ
taxlaw-11798	251	7	if	if	SCONJ
taxlaw-11798	251	8	ratable	ratable	ADJ
taxlaw-11798	251	9	giving	give	VERB
taxlaw-11798	251	10	matters	matter	NOUN
taxlaw-11798	251	11	,	,	PUNCT
taxlaw-11798	251	12	focusing	focus	VERB
taxlaw-11798	251	13	on	on	ADP
taxlaw-11798	251	14	participation	participation	NOUN
taxlaw-11798	251	15	targets	target	NOUN
taxlaw-11798	251	16	and	and	CCONJ
taxlaw-11798	251	17	providing	provide	VERB
taxlaw-11798	251	18	recognition	recognition	NOUN
taxlaw-11798	251	19	of	of	ADP
taxlaw-11798	251	20	donors	donor	NOUN
taxlaw-11798	251	21	participating	participate	VERB
taxlaw-11798	251	22	within	within	ADP
taxlaw-11798	251	23	the	the	DET
taxlaw-11798	251	24	annual	annual	ADJ
taxlaw-11798	251	25	cycle	cycle	NOUN
taxlaw-11798	251	26	.	.	PUNCT
taxlaw-11798	252	1	see	see	VERB
taxlaw-11798	252	2	,	,	PUNCT
taxlaw-11798	252	3	e.g.	e.g.	ADV
taxlaw-11798	252	4	,	,	PUNCT
taxlaw-11798	252	5	james	james	PROPN
taxlaw-11798	252	6	m.	m.	PROPN
taxlaw-11798	252	7	greenfield	greenfield	PROPN
taxlaw-11798	252	8	,	,	PUNCT
taxlaw-11798	252	9	fundraising	fundraise	VERB
taxlaw-11798	252	10	fundamentals	fundamental	NOUN
taxlaw-11798	252	11	:	:	PUNCT
taxlaw-11798	252	12	a	a	DET
taxlaw-11798	252	13	guide	guide	NOUN
taxlaw-11798	252	14	to	to	ADP
taxlaw-11798	252	15	annual	annual	ADJ
taxlaw-11798	252	16	giving	giving	NOUN
taxlaw-11798	252	17	for	for	ADP
taxlaw-11798	252	18	professionals	professional	NOUN
taxlaw-11798	252	19	and	and	CCONJ
taxlaw-11798	252	20	volunteers	volunteer	NOUN
taxlaw-11798	252	21	17	17	NUM
taxlaw-11798	252	22	,	,	PUNCT
taxlaw-11798	252	23	(	(	PUNCT
taxlaw-11798	252	24	2nd	2nd	ADJ
taxlaw-11798	252	25	ed	ed	NOUN
taxlaw-11798	252	26	.	.	PROPN
taxlaw-11798	252	27	2002	2002	NUM
taxlaw-11798	252	28	)	)	PUNCT
taxlaw-11798	252	29	(	(	PUNCT
taxlaw-11798	252	30	observing	observe	VERB
taxlaw-11798	252	31	that	that	SCONJ
taxlaw-11798	252	32	“	"	PUNCT
taxlaw-11798	252	33	annual	annual	ADJ
taxlaw-11798	252	34	giving	giving	NOUN
taxlaw-11798	252	35	is	be	AUX
taxlaw-11798	252	36	…	…	PUNCT
taxlaw-11798	252	37	a	a	DET
taxlaw-11798	252	38	means	means	NOUN
taxlaw-11798	252	39	to	to	PART
taxlaw-11798	252	40	expand	expand	VERB
taxlaw-11798	252	41	the	the	DET
taxlaw-11798	252	42	involvement	involvement	NOUN
taxlaw-11798	252	43	and	and	CCONJ
taxlaw-11798	252	44	participation	participation	NOUN
taxlaw-11798	252	45	of	of	ADP
taxlaw-11798	252	46	current	current	ADJ
taxlaw-11798	252	47	donors	donor	NOUN
taxlaw-11798	252	48	”	"	PUNCT
taxlaw-11798	252	49	and	and	CCONJ
taxlaw-11798	252	50	“	"	PUNCT
taxlaw-11798	252	51	offers	offer	VERB
taxlaw-11798	252	52	opportunities	opportunity	NOUN
taxlaw-11798	252	53	for	for	SCONJ
taxlaw-11798	252	54	donors	donor	NOUN
taxlaw-11798	252	55	to	to	PART
taxlaw-11798	252	56	become	become	VERB
taxlaw-11798	252	57	active	active	ADJ
taxlaw-11798	252	58	as	as	ADP
taxlaw-11798	252	59	volunteers	volunteer	NOUN
taxlaw-11798	252	60	and	and	CCONJ
taxlaw-11798	252	61	to	to	PART
taxlaw-11798	252	62	exercise	exercise	VERB
taxlaw-11798	252	63	leadership	leadership	NOUN
taxlaw-11798	252	64	”	"	PUNCT
taxlaw-11798	252	65	)	)	PUNCT
taxlaw-11798	252	66	.	.	PUNCT
taxlaw-11798	253	1	regular	regular	ADJ
taxlaw-11798	253	2	recognition	recognition	NOUN
taxlaw-11798	253	3	is	be	AUX
taxlaw-11798	253	4	likely	likely	ADJ
taxlaw-11798	253	5	to	to	PART
taxlaw-11798	253	6	be	be	AUX
taxlaw-11798	253	7	an	an	DET
taxlaw-11798	253	8	important	important	ADJ
taxlaw-11798	253	9	factor	factor	NOUN
taxlaw-11798	253	10	in	in	ADP
taxlaw-11798	253	11	donor	donor	NOUN
taxlaw-11798	253	12	and	and	CCONJ
taxlaw-11798	253	13	donee	donee	NOUN
taxlaw-11798	253	14	preferences	preference	NOUN
taxlaw-11798	253	15	for	for	ADP
taxlaw-11798	253	16	ratable	ratable	ADJ
taxlaw-11798	253	17	giving	giving	NOUN
taxlaw-11798	253	18	.	.	PUNCT
taxlaw-11798	254	1	see	see	VERB
taxlaw-11798	254	2	anya	anya	PROPN
taxlaw-11798	254	3	savikhin	savikhin	PROPN
taxlaw-11798	254	4	samek	samek	PROPN
taxlaw-11798	254	5	&	&	CCONJ
taxlaw-11798	254	6	roman	roman	PROPN
taxlaw-11798	254	7	m.	m.	PROPN
taxlaw-11798	254	8	sheremeta	sheremeta	PROPN
taxlaw-11798	254	9	,	,	PUNCT
taxlaw-11798	254	10	visibility	visibility	NOUN
taxlaw-11798	254	11	of	of	ADP
taxlaw-11798	254	12	contributors	contributor	NOUN
taxlaw-11798	254	13	and	and	CCONJ
taxlaw-11798	254	14	cost	cost	NOUN
taxlaw-11798	254	15	of	of	ADP
taxlaw-11798	254	16	information	information	NOUN
taxlaw-11798	254	17	:	:	PUNCT
taxlaw-11798	254	18	an	an	DET
taxlaw-11798	254	19	experiment	experiment	NOUN
taxlaw-11798	254	20	on	on	ADP
taxlaw-11798	254	21	public	public	ADJ
taxlaw-11798	254	22	goods	good	NOUN
taxlaw-11798	254	23	2	2	NUM
taxlaw-11798	254	24	,	,	PUNCT
taxlaw-11798	254	25	(	(	PUNCT
taxlaw-11798	254	26	may	may	PROPN
taxlaw-11798	254	27	6	6	NUM
taxlaw-11798	254	28	,	,	PUNCT
taxlaw-11798	254	29	2013	2013	NUM
taxlaw-11798	254	30	)	)	PUNCT
taxlaw-11798	254	31	(	(	PUNCT
taxlaw-11798	254	32	working	working	NOUN
taxlaw-11798	254	33	paper	paper	NOUN
taxlaw-11798	254	34	)	)	PUNCT
taxlaw-11798	254	35	(	(	PUNCT
taxlaw-11798	254	36	noting	note	VERB
taxlaw-11798	254	37	that	that	SCONJ
taxlaw-11798	254	38	“	"	PUNCT
taxlaw-11798	254	39	it	it	PRON
taxlaw-11798	254	40	has	have	AUX
taxlaw-11798	254	41	been	be	AUX
taxlaw-11798	254	42	generally	generally	ADV
taxlaw-11798	254	43	acknowledged	acknowledge	VERB
taxlaw-11798	254	44	that	that	SCONJ
taxlaw-11798	254	45	recognizing	recognize	VERB
taxlaw-11798	254	46	contributors	contributor	NOUN
taxlaw-11798	254	47	by	by	ADP
taxlaw-11798	254	48	revealing	reveal	VERB
taxlaw-11798	254	49	their	their	PRON
taxlaw-11798	254	50	identity	identity	NOUN
taxlaw-11798	254	51	increases	increase	VERB
taxlaw-11798	254	52	contributions	contribution	NOUN
taxlaw-11798	254	53	”	"	PUNCT
taxlaw-11798	254	54	)	)	PUNCT
taxlaw-11798	254	55	.	.	PUNCT
taxlaw-11798	255	1	14	14	NUM
taxlaw-11798	255	2	columbia	columbia	PROPN
taxlaw-11798	255	3	journal	journal	PROPN
taxlaw-11798	255	4	of	of	ADP
taxlaw-11798	255	5	tax	tax	NOUN
taxlaw-11798	255	6	law	law	NOUN
taxlaw-11798	256	1	[	[	X
taxlaw-11798	256	2	vol	vol	NOUN
taxlaw-11798	256	3	:	:	PUNCT
taxlaw-11798	256	4	14:1	14:1	NUM
taxlaw-11798	256	5	ii	ii	NOUN
taxlaw-11798	256	6	.	.	PUNCT
taxlaw-11798	257	1	trends	trend	NOUN
taxlaw-11798	257	2	in	in	ADP
taxlaw-11798	257	3	daf	daf	PROPN
taxlaw-11798	257	4	accounts	account	VERB
taxlaw-11798	257	5	the	the	DET
taxlaw-11798	257	6	national	national	PROPN
taxlaw-11798	257	7	philanthropic	philanthropic	PROPN
taxlaw-11798	257	8	trust	trust	PROPN
taxlaw-11798	257	9	has	have	AUX
taxlaw-11798	257	10	been	be	AUX
taxlaw-11798	257	11	collecting	collect	VERB
taxlaw-11798	257	12	data	datum	NOUN
taxlaw-11798	257	13	on	on	ADP
taxlaw-11798	257	14	donoradvised	donoradvise	VERB
taxlaw-11798	257	15	funds	fund	NOUN
taxlaw-11798	257	16	since	since	SCONJ
taxlaw-11798	257	17	2007.66	2007.66	NUM
taxlaw-11798	257	18	the	the	DET
taxlaw-11798	257	19	number	number	NOUN
taxlaw-11798	257	20	of	of	ADP
taxlaw-11798	257	21	accounts	account	NOUN
taxlaw-11798	257	22	climbed	climb	VERB
taxlaw-11798	257	23	fairly	fairly	ADV
taxlaw-11798	257	24	steadily	steadily	ADV
taxlaw-11798	257	25	through	through	ADP
taxlaw-11798	257	26	the	the	DET
taxlaw-11798	257	27	first	first	ADJ
taxlaw-11798	257	28	half	half	NOUN
taxlaw-11798	257	29	of	of	ADP
taxlaw-11798	257	30	the	the	DET
taxlaw-11798	257	31	previous	previous	ADJ
taxlaw-11798	257	32	decade	decade	NOUN
taxlaw-11798	257	33	,	,	PUNCT
taxlaw-11798	257	34	but	but	CCONJ
taxlaw-11798	257	35	,	,	PUNCT
taxlaw-11798	257	36	as	as	SCONJ
taxlaw-11798	257	37	portrayed	portray	VERB
taxlaw-11798	257	38	in	in	ADP
taxlaw-11798	257	39	figure	figure	NOUN
taxlaw-11798	257	40	2	2	NUM
taxlaw-11798	257	41	below	below	ADV
taxlaw-11798	257	42	,	,	PUNCT
taxlaw-11798	257	43	the	the	DET
taxlaw-11798	257	44	growth	growth	NOUN
taxlaw-11798	257	45	rate	rate	NOUN
taxlaw-11798	257	46	of	of	ADP
taxlaw-11798	257	47	accounts	account	NOUN
taxlaw-11798	257	48	hit	hit	VERB
taxlaw-11798	257	49	an	an	DET
taxlaw-11798	257	50	inflection	inflection	NOUN
taxlaw-11798	257	51	point	point	NOUN
taxlaw-11798	257	52	(	(	PUNCT
taxlaw-11798	257	53	in	in	ADP
taxlaw-11798	257	54	the	the	DET
taxlaw-11798	257	55	colloquial	colloquial	ADJ
taxlaw-11798	257	56	sense	sense	NOUN
taxlaw-11798	257	57	)	)	PUNCT
taxlaw-11798	257	58	starting	start	VERB
taxlaw-11798	257	59	in	in	ADP
taxlaw-11798	257	60	2017	2017	NUM
taxlaw-11798	257	61	,	,	PUNCT
taxlaw-11798	257	62	with	with	ADP
taxlaw-11798	257	63	the	the	DET
taxlaw-11798	257	64	number	number	NOUN
taxlaw-11798	257	65	of	of	ADP
taxlaw-11798	257	66	accounts	account	NOUN
taxlaw-11798	257	67	more	more	ADV
taxlaw-11798	257	68	than	than	ADP
taxlaw-11798	257	69	doubling	double	VERB
taxlaw-11798	257	70	in	in	ADP
taxlaw-11798	257	71	two	two	NUM
taxlaw-11798	257	72	years	year	NOUN
taxlaw-11798	257	73	and	and	CCONJ
taxlaw-11798	257	74	more	more	ADJ
taxlaw-11798	257	75	than	than	ADP
taxlaw-11798	257	76	tripling	triple	VERB
taxlaw-11798	257	77	in	in	ADP
taxlaw-11798	257	78	four	four	NUM
taxlaw-11798	257	79	years.67	years.67	NOUN
taxlaw-11798	257	80	although	although	SCONJ
taxlaw-11798	257	81	the	the	DET
taxlaw-11798	257	82	tcja	tcja	NOUN
taxlaw-11798	257	83	’s	’s	PART
taxlaw-11798	257	84	changes	change	NOUN
taxlaw-11798	257	85	to	to	ADP
taxlaw-11798	257	86	the	the	DET
taxlaw-11798	257	87	standard	standard	ADJ
taxlaw-11798	257	88	deduction	deduction	NOUN
taxlaw-11798	257	89	and	and	CCONJ
taxlaw-11798	257	90	the	the	DET
taxlaw-11798	257	91	salt	salt	NOUN
taxlaw-11798	257	92	deduction	deduction	NOUN
taxlaw-11798	257	93	did	do	AUX
taxlaw-11798	257	94	not	not	PART
taxlaw-11798	257	95	take	take	VERB
taxlaw-11798	257	96	effect	effect	NOUN
taxlaw-11798	257	97	until	until	ADP
taxlaw-11798	257	98	2018	2018	NUM
taxlaw-11798	257	99	,	,	PUNCT
taxlaw-11798	257	100	and	and	CCONJ
taxlaw-11798	257	101	the	the	DET
taxlaw-11798	257	102	legislation	legislation	NOUN
taxlaw-11798	257	103	was	be	AUX
taxlaw-11798	257	104	not	not	PART
taxlaw-11798	257	105	signed	sign	VERB
taxlaw-11798	257	106	by	by	ADP
taxlaw-11798	257	107	trump	trump	NOUN
taxlaw-11798	257	108	until	until	ADP
taxlaw-11798	257	109	late	late	ADJ
taxlaw-11798	257	110	december	december	PROPN
taxlaw-11798	257	111	2017	2017	NUM
taxlaw-11798	257	112	,	,	PUNCT
taxlaw-11798	257	113	it	it	PRON
taxlaw-11798	257	114	defies	defy	VERB
taxlaw-11798	257	115	logic	logic	NOUN
taxlaw-11798	257	116	to	to	PART
taxlaw-11798	257	117	think	think	VERB
taxlaw-11798	257	118	that	that	SCONJ
taxlaw-11798	257	119	the	the	DET
taxlaw-11798	257	120	spike	spike	NOUN
taxlaw-11798	257	121	in	in	ADP
taxlaw-11798	257	122	daf	daf	PROPN
taxlaw-11798	257	123	accounts	account	NOUN
taxlaw-11798	257	124	starting	start	VERB
taxlaw-11798	257	125	in	in	ADP
taxlaw-11798	257	126	2017	2017	NUM
taxlaw-11798	257	127	was	be	AUX
taxlaw-11798	257	128	not	not	PART
taxlaw-11798	257	129	related	relate	VERB
taxlaw-11798	257	130	to	to	ADP
taxlaw-11798	257	131	the	the	DET
taxlaw-11798	257	132	tcja	tcja	NOUN
taxlaw-11798	257	133	.	.	PUNCT
taxlaw-11798	258	1	work	work	NOUN
taxlaw-11798	258	2	on	on	ADP
taxlaw-11798	258	3	the	the	DET
taxlaw-11798	258	4	legislation	legislation	NOUN
taxlaw-11798	258	5	began	begin	VERB
taxlaw-11798	258	6	in	in	ADP
taxlaw-11798	258	7	july	july	PROPN
taxlaw-11798	258	8	2017	2017	NUM
taxlaw-11798	258	9	,	,	PUNCT
taxlaw-11798	258	10	and	and	CCONJ
taxlaw-11798	258	11	presumably	presumably	ADV
taxlaw-11798	258	12	taxpayers	taxpayer	NOUN
taxlaw-11798	258	13	paying	pay	VERB
taxlaw-11798	258	14	attention	attention	NOUN
taxlaw-11798	258	15	would	would	AUX
taxlaw-11798	258	16	have	have	AUX
taxlaw-11798	258	17	seen	see	VERB
taxlaw-11798	258	18	these	these	DET
taxlaw-11798	258	19	changes	change	NOUN
taxlaw-11798	258	20	coming	come	VERB
taxlaw-11798	258	21	.	.	PUNCT
taxlaw-11798	259	1	moreover	moreover	ADV
taxlaw-11798	259	2	,	,	PUNCT
taxlaw-11798	259	3	this	this	DET
taxlaw-11798	259	4	pattern	pattern	NOUN
taxlaw-11798	259	5	of	of	ADP
taxlaw-11798	259	6	taxpayer	taxpayer	NOUN
taxlaw-11798	259	7	response	response	NOUN
taxlaw-11798	259	8	kicking	kick	VERB
taxlaw-11798	259	9	in	in	ADP
taxlaw-11798	259	10	prior	prior	ADV
taxlaw-11798	259	11	to	to	ADP
taxlaw-11798	259	12	the	the	DET
taxlaw-11798	259	13	year	year	NOUN
taxlaw-11798	259	14	in	in	ADP
taxlaw-11798	259	15	which	which	PRON
taxlaw-11798	259	16	new	new	ADJ
taxlaw-11798	259	17	tax	tax	NOUN
taxlaw-11798	259	18	rules	rule	NOUN
taxlaw-11798	259	19	take	take	VERB
taxlaw-11798	259	20	effect	effect	NOUN
taxlaw-11798	259	21	is	be	AUX
taxlaw-11798	259	22	consistent	consistent	ADJ
taxlaw-11798	259	23	with	with	ADP
taxlaw-11798	259	24	a	a	DET
taxlaw-11798	259	25	somewhat	somewhat	ADV
taxlaw-11798	259	26	similar	similar	ADJ
taxlaw-11798	259	27	earlier	early	ADJ
taxlaw-11798	259	28	episode	episode	NOUN
taxlaw-11798	259	29	.	.	PUNCT
taxlaw-11798	260	1	the	the	DET
taxlaw-11798	260	2	affordable	affordable	PROPN
taxlaw-11798	260	3	care	care	PROPN
taxlaw-11798	260	4	act	act	PROPN
taxlaw-11798	260	5	,	,	PUNCT
taxlaw-11798	260	6	signed	sign	VERB
taxlaw-11798	260	7	in	in	ADP
taxlaw-11798	260	8	2010	2010	NUM
taxlaw-11798	260	9	,	,	PUNCT
taxlaw-11798	260	10	included	include	VERB
taxlaw-11798	260	11	an	an	DET
taxlaw-11798	260	12	increase	increase	NOUN
taxlaw-11798	260	13	in	in	ADP
taxlaw-11798	260	14	the	the	DET
taxlaw-11798	260	15	top	top	ADJ
taxlaw-11798	260	16	tax	tax	NOUN
taxlaw-11798	260	17	rate	rate	NOUN
taxlaw-11798	260	18	on	on	ADP
taxlaw-11798	260	19	long	long	ADJ
taxlaw-11798	260	20	term	term	NOUN
taxlaw-11798	260	21	capital	capital	NOUN
taxlaw-11798	260	22	gains	gain	NOUN
taxlaw-11798	260	23	from	from	ADP
taxlaw-11798	260	24	15	15	NUM
taxlaw-11798	260	25	%	%	NOUN
taxlaw-11798	260	26	to	to	PART
taxlaw-11798	260	27	23.8	23.8	NUM
taxlaw-11798	260	28	%	%	NOUN
taxlaw-11798	260	29	beginning	begin	VERB
taxlaw-11798	260	30	in	in	ADP
taxlaw-11798	260	31	2013.68	2013.68	NUM
taxlaw-11798	260	32	since	since	SCONJ
taxlaw-11798	260	33	dafs	dafs	NOUN
taxlaw-11798	260	34	can	can	AUX
taxlaw-11798	260	35	help	help	VERB
taxlaw-11798	260	36	taxpayers	taxpayer	NOUN
taxlaw-11798	260	37	avoid	avoid	VERB
taxlaw-11798	260	38	tax	tax	NOUN
taxlaw-11798	260	39	on	on	ADP
taxlaw-11798	260	40	the	the	DET
taxlaw-11798	260	41	unrealized	unrealized	ADJ
taxlaw-11798	260	42	66	66	NUM
taxlaw-11798	260	43	nat’l	nat’l	NOUN
taxlaw-11798	260	44	philanthropic	philanthropic	NOUN
taxlaw-11798	260	45	tr	tr	VERB
taxlaw-11798	260	46	.	.	PROPN
taxlaw-11798	260	47	,	,	PUNCT
taxlaw-11798	260	48	2021	2021	NUM
taxlaw-11798	260	49	donor	donor	NOUN
taxlaw-11798	260	50	-	-	PUNCT
taxlaw-11798	260	51	advised	advise	VERB
taxlaw-11798	260	52	fund	fund	NOUN
taxlaw-11798	260	53	report	report	NOUN
taxlaw-11798	260	54	,	,	PUNCT
taxlaw-11798	260	55	at	at	ADP
taxlaw-11798	260	56	6	6	NUM
taxlaw-11798	260	57	(	(	PUNCT
taxlaw-11798	260	58	2021	2021	NUM
taxlaw-11798	260	59	)	)	PUNCT
taxlaw-11798	260	60	.	.	PUNCT
taxlaw-11798	261	1	67	67	NUM
taxlaw-11798	262	1	i	i	PRON
taxlaw-11798	262	2	d.	d.	PROPN
taxlaw-11798	262	3	at	at	ADP
taxlaw-11798	262	4	22	22	NUM
taxlaw-11798	262	5	-	-	SYM
taxlaw-11798	262	6	30	30	NUM
taxlaw-11798	262	7	(	(	PUNCT
taxlaw-11798	262	8	2021	2021	NUM
taxlaw-11798	262	9	)	)	PUNCT
taxlaw-11798	262	10	;	;	PUNCT
taxlaw-11798	262	11	nat’l	nat’l	NOUN
taxlaw-11798	262	12	philanthropic	philanthropic	NOUN
taxlaw-11798	262	13	tr	tr	VERB
taxlaw-11798	262	14	.	.	PROPN
taxlaw-11798	262	15	,	,	PUNCT
taxlaw-11798	262	16	2016	2016	NUM
taxlaw-11798	262	17	donor	donor	NOUN
taxlaw-11798	262	18	-	-	PUNCT
taxlaw-11798	262	19	advised	advise	VERB
taxlaw-11798	262	20	fund	fund	NOUN
taxlaw-11798	262	21	report	report	NOUN
taxlaw-11798	262	22	,	,	PUNCT
taxlaw-11798	262	23	at	at	ADP
taxlaw-11798	262	24	6	6	NUM
taxlaw-11798	262	25	(	(	PUNCT
taxlaw-11798	262	26	2016	2016	NUM
taxlaw-11798	262	27	)	)	PUNCT
taxlaw-11798	262	28	;	;	PUNCT
taxlaw-11798	262	29	nat’l	nat’l	NOUN
taxlaw-11798	262	30	philanthropic	philanthropic	NOUN
taxlaw-11798	262	31	tr	tr	VERB
taxlaw-11798	262	32	.	.	PROPN
taxlaw-11798	262	33	,	,	PUNCT
taxlaw-11798	262	34	2014	2014	NUM
taxlaw-11798	262	35	donor	donor	NOUN
taxlaw-11798	262	36	-	-	PUNCT
taxlaw-11798	262	37	advised	advise	VERB
taxlaw-11798	262	38	fund	fund	NOUN
taxlaw-11798	262	39	report	report	NOUN
taxlaw-11798	262	40	,	,	PUNCT
taxlaw-11798	262	41	at	at	ADP
taxlaw-11798	262	42	5	5	NUM
taxlaw-11798	262	43	(	(	PUNCT
taxlaw-11798	262	44	2014	2014	NUM
taxlaw-11798	262	45	)	)	PUNCT
taxlaw-11798	262	46	.	.	PUNCT
taxlaw-11798	263	1	68	68	NUM
taxlaw-11798	263	2	andreoni	andreoni	ADJ
taxlaw-11798	263	3	,	,	PUNCT
taxlaw-11798	263	4	supra	supra	PROPN
taxlaw-11798	263	5	note	note	NOUN
taxlaw-11798	263	6	47	47	NUM
taxlaw-11798	263	7	,	,	PUNCT
taxlaw-11798	263	8	at	at	ADP
taxlaw-11798	263	9	34	34	NUM
taxlaw-11798	263	10	.	.	PUNCT
taxlaw-11798	263	11	2023	2023	NUM
taxlaw-11798	263	12	]	]	PUNCT
taxlaw-11798	263	13	donor	donor	NOUN
taxlaw-11798	263	14	advised	advise	VERB
taxlaw-11798	263	15	funds	fund	NOUN
taxlaw-11798	263	16	15	15	NUM
taxlaw-11798	263	17	appreciation	appreciation	NOUN
taxlaw-11798	263	18	on	on	ADP
taxlaw-11798	263	19	gifted	gifted	ADJ
taxlaw-11798	263	20	property	property	NOUN
taxlaw-11798	263	21	,	,	PUNCT
taxlaw-11798	263	22	this	this	PRON
taxlaw-11798	263	23	means	mean	VERB
taxlaw-11798	263	24	that	that	SCONJ
taxlaw-11798	263	25	dafs	dafs	NOUN
taxlaw-11798	263	26	should	should	AUX
taxlaw-11798	263	27	have	have	AUX
taxlaw-11798	263	28	become	become	VERB
taxlaw-11798	263	29	more	more	ADV
taxlaw-11798	263	30	attractive	attractive	ADJ
taxlaw-11798	263	31	beginning	beginning	NOUN
taxlaw-11798	263	32	in	in	ADP
taxlaw-11798	263	33	2013	2013	NUM
taxlaw-11798	263	34	.	.	PUNCT
taxlaw-11798	264	1	but	but	CCONJ
taxlaw-11798	264	2	as	as	SCONJ
taxlaw-11798	264	3	professor	professor	PROPN
taxlaw-11798	264	4	james	james	PROPN
taxlaw-11798	264	5	andreoni	andreoni	PROPN
taxlaw-11798	264	6	demonstrates	demonstrate	VERB
taxlaw-11798	264	7	,	,	PUNCT
taxlaw-11798	264	8	the	the	DET
taxlaw-11798	264	9	rate	rate	NOUN
taxlaw-11798	264	10	of	of	ADP
taxlaw-11798	264	11	growth	growth	NOUN
taxlaw-11798	264	12	of	of	ADP
taxlaw-11798	264	13	daf	daf	PROPN
taxlaw-11798	264	14	accounts	account	NOUN
taxlaw-11798	264	15	rose	rise	VERB
taxlaw-11798	264	16	sharply	sharply	ADV
taxlaw-11798	264	17	beginning	begin	VERB
taxlaw-11798	264	18	in	in	ADP
taxlaw-11798	264	19	2012	2012	NUM
taxlaw-11798	264	20	,	,	PUNCT
taxlaw-11798	264	21	the	the	DET
taxlaw-11798	264	22	year	year	NOUN
taxlaw-11798	264	23	before	before	SCONJ
taxlaw-11798	264	24	the	the	DET
taxlaw-11798	264	25	tax	tax	NOUN
taxlaw-11798	264	26	rate	rate	NOUN
taxlaw-11798	264	27	increases	increase	NOUN
taxlaw-11798	264	28	took	take	VERB
taxlaw-11798	264	29	effect.69	effect.69	NOUN
taxlaw-11798	264	30	unlike	unlike	ADP
taxlaw-11798	264	31	that	that	DET
taxlaw-11798	264	32	earlier	early	ADJ
taxlaw-11798	264	33	episode	episode	NOUN
taxlaw-11798	264	34	,	,	PUNCT
taxlaw-11798	264	35	however	however	ADV
taxlaw-11798	264	36	,	,	PUNCT
taxlaw-11798	264	37	the	the	DET
taxlaw-11798	264	38	tcja	tcja	NOUN
taxlaw-11798	264	39	did	do	AUX
taxlaw-11798	264	40	not	not	PART
taxlaw-11798	264	41	impact	impact	VERB
taxlaw-11798	264	42	the	the	DET
taxlaw-11798	264	43	rate	rate	NOUN
taxlaw-11798	264	44	of	of	ADP
taxlaw-11798	264	45	tax	tax	NOUN
taxlaw-11798	264	46	on	on	ADP
taxlaw-11798	264	47	long	long	ADJ
taxlaw-11798	264	48	term	term	NOUN
taxlaw-11798	264	49	capital	capital	NOUN
taxlaw-11798	264	50	gains	gain	NOUN
taxlaw-11798	264	51	,	,	PUNCT
taxlaw-11798	264	52	so	so	CCONJ
taxlaw-11798	264	53	the	the	DET
taxlaw-11798	264	54	surge	surge	NOUN
taxlaw-11798	264	55	in	in	ADP
taxlaw-11798	264	56	daf	daf	PROPN
taxlaw-11798	264	57	accounts	account	NOUN
taxlaw-11798	264	58	can	can	AUX
taxlaw-11798	264	59	not	not	PART
taxlaw-11798	264	60	be	be	AUX
taxlaw-11798	264	61	explained	explain	VERB
taxlaw-11798	264	62	on	on	ADP
taxlaw-11798	264	63	the	the	DET
taxlaw-11798	264	64	basis	basis	NOUN
taxlaw-11798	264	65	of	of	ADP
taxlaw-11798	264	66	a	a	DET
taxlaw-11798	264	67	greater	great	ADJ
taxlaw-11798	264	68	incentive	incentive	NOUN
taxlaw-11798	264	69	post	post	ADJ
taxlaw-11798	264	70	-	-	ADJ
taxlaw-11798	264	71	tcja	tcja	ADJ
taxlaw-11798	264	72	to	to	PART
taxlaw-11798	264	73	avoid	avoid	VERB
taxlaw-11798	264	74	tax	tax	NOUN
taxlaw-11798	264	75	on	on	ADP
taxlaw-11798	264	76	gifts	gift	NOUN
taxlaw-11798	264	77	of	of	ADP
taxlaw-11798	264	78	appreciated	appreciated	ADJ
taxlaw-11798	264	79	property.70	property.70	ADJ
taxlaw-11798	264	80	another	another	DET
taxlaw-11798	264	81	possible	possible	ADJ
taxlaw-11798	264	82	explanation	explanation	NOUN
taxlaw-11798	264	83	for	for	ADP
taxlaw-11798	264	84	the	the	DET
taxlaw-11798	264	85	surge	surge	NOUN
taxlaw-11798	264	86	in	in	ADP
taxlaw-11798	264	87	daf	daf	PROPN
taxlaw-11798	264	88	accounts	account	NOUN
taxlaw-11798	264	89	might	might	AUX
taxlaw-11798	264	90	be	be	AUX
taxlaw-11798	264	91	a	a	DET
taxlaw-11798	264	92	surge	surge	NOUN
taxlaw-11798	264	93	in	in	ADP
taxlaw-11798	264	94	capital	capital	NOUN
taxlaw-11798	264	95	gains	gain	NOUN
taxlaw-11798	264	96	realizations	realization	NOUN
taxlaw-11798	264	97	,	,	PUNCT
taxlaw-11798	264	98	but	but	CCONJ
taxlaw-11798	264	99	a	a	DET
taxlaw-11798	264	100	glance	glance	NOUN
taxlaw-11798	264	101	at	at	ADP
taxlaw-11798	264	102	the	the	DET
taxlaw-11798	264	103	s&p	s&p	PROPN
taxlaw-11798	264	104	500	500	NUM
taxlaw-11798	264	105	index	index	NOUN
taxlaw-11798	264	106	across	across	ADP
taxlaw-11798	264	107	this	this	DET
taxlaw-11798	264	108	period	period	NOUN
taxlaw-11798	264	109	does	do	AUX
taxlaw-11798	264	110	not	not	PART
taxlaw-11798	264	111	support	support	VERB
taxlaw-11798	264	112	that	that	PRON
taxlaw-11798	264	113	supposition.71	supposition.71	VERB
taxlaw-11798	264	114	the	the	DET
taxlaw-11798	264	115	year	year	NOUN
taxlaw-11798	264	116	2017	2017	NUM
taxlaw-11798	264	117	fell	fall	VERB
taxlaw-11798	264	118	in	in	ADP
taxlaw-11798	264	119	the	the	DET
taxlaw-11798	264	120	middle	middle	NOUN
taxlaw-11798	264	121	of	of	ADP
taxlaw-11798	264	122	a	a	DET
taxlaw-11798	264	123	sustained	sustained	ADJ
taxlaw-11798	264	124	bull	bull	NOUN
taxlaw-11798	264	125	run	run	NOUN
taxlaw-11798	264	126	;	;	PUNCT
taxlaw-11798	264	127	there	there	PRON
taxlaw-11798	264	128	was	be	VERB
taxlaw-11798	264	129	nothing	nothing	PRON
taxlaw-11798	264	130	special	special	ADJ
taxlaw-11798	264	131	going	go	VERB
taxlaw-11798	264	132	on	on	ADP
taxlaw-11798	264	133	in	in	ADP
taxlaw-11798	264	134	the	the	DET
taxlaw-11798	264	135	market	market	NOUN
taxlaw-11798	264	136	.	.	PUNCT
taxlaw-11798	265	1	all	all	PRON
taxlaw-11798	265	2	of	of	ADP
taxlaw-11798	265	3	this	this	PRON
taxlaw-11798	265	4	leads	lead	VERB
taxlaw-11798	265	5	me	i	PRON
taxlaw-11798	265	6	to	to	PART
taxlaw-11798	265	7	conclude	conclude	VERB
taxlaw-11798	265	8	that	that	SCONJ
taxlaw-11798	265	9	the	the	DET
taxlaw-11798	265	10	likely	likely	ADJ
taxlaw-11798	265	11	explanation	explanation	NOUN
taxlaw-11798	265	12	for	for	ADP
taxlaw-11798	265	13	the	the	DET
taxlaw-11798	265	14	surge	surge	NOUN
taxlaw-11798	265	15	in	in	ADP
taxlaw-11798	265	16	daf	daf	PROPN
taxlaw-11798	265	17	accounts	account	NOUN
taxlaw-11798	265	18	beginning	begin	VERB
taxlaw-11798	265	19	in	in	ADP
taxlaw-11798	265	20	2017	2017	NUM
taxlaw-11798	265	21	was	be	AUX
taxlaw-11798	265	22	the	the	DET
taxlaw-11798	265	23	tcja	tcja	NOUN
taxlaw-11798	265	24	’s	’s	PART
taxlaw-11798	265	25	introduction	introduction	NOUN
taxlaw-11798	265	26	of	of	ADP
taxlaw-11798	265	27	a	a	DET
taxlaw-11798	265	28	significant	significant	ADJ
taxlaw-11798	265	29	incentive	incentive	NOUN
taxlaw-11798	265	30	to	to	ADP
taxlaw-11798	265	31	bunch	bunch	ADJ
taxlaw-11798	265	32	charitable	charitable	ADJ
taxlaw-11798	265	33	contributions.72	contributions.72	NOUN
taxlaw-11798	265	34	although	although	SCONJ
taxlaw-11798	265	35	critics	critic	NOUN
taxlaw-11798	265	36	have	have	AUX
taxlaw-11798	265	37	decried	decry	VERB
taxlaw-11798	265	38	the	the	DET
taxlaw-11798	265	39	recent	recent	ADJ
taxlaw-11798	265	40	growth	growth	NOUN
taxlaw-11798	265	41	in	in	ADP
taxlaw-11798	265	42	assets	asset	NOUN
taxlaw-11798	265	43	tied	tie	VERB
taxlaw-11798	265	44	up	up	ADP
taxlaw-11798	265	45	in	in	ADP
taxlaw-11798	265	46	dafs,73	dafs,73	NOUN
taxlaw-11798	265	47	the	the	DET
taxlaw-11798	265	48	growth	growth	NOUN
taxlaw-11798	265	49	in	in	ADP
taxlaw-11798	265	50	total	total	ADJ
taxlaw-11798	265	51	daf	daf	ADJ
taxlaw-11798	265	52	assets	asset	NOUN
taxlaw-11798	265	53	only	only	ADV
taxlaw-11798	265	54	ticked	tick	VERB
taxlaw-11798	265	55	up	up	ADP
taxlaw-11798	265	56	slightly	slightly	ADV
taxlaw-11798	265	57	in	in	ADP
taxlaw-11798	265	58	the	the	DET
taxlaw-11798	265	59	wake	wake	NOUN
taxlaw-11798	265	60	of	of	ADP
taxlaw-11798	265	61	the	the	DET
taxlaw-11798	265	62	tcja	tcja	NOUN
taxlaw-11798	265	63	despite	despite	SCONJ
taxlaw-11798	265	64	the	the	DET
taxlaw-11798	265	65	massive	massive	ADJ
taxlaw-11798	265	66	surge	surge	NOUN
taxlaw-11798	265	67	in	in	ADP
taxlaw-11798	265	68	accounts	account	NOUN
taxlaw-11798	265	69	,	,	PUNCT
taxlaw-11798	265	70	or	or	CCONJ
taxlaw-11798	265	71	,	,	PUNCT
taxlaw-11798	265	72	put	put	VERB
taxlaw-11798	265	73	another	another	DET
taxlaw-11798	265	74	way	way	NOUN
taxlaw-11798	265	75	,	,	PUNCT
taxlaw-11798	265	76	the	the	DET
taxlaw-11798	265	77	size	size	NOUN
taxlaw-11798	265	78	of	of	ADP
taxlaw-11798	265	79	the	the	DET
taxlaw-11798	265	80	average	average	ADJ
taxlaw-11798	265	81	daf	daf	PROPN
taxlaw-11798	265	82	account	account	NOUN
taxlaw-11798	265	83	plummeted	plummet	VERB
taxlaw-11798	265	84	following	follow	VERB
taxlaw-11798	265	85	enactment	enactment	NOUN
taxlaw-11798	265	86	of	of	ADP
taxlaw-11798	265	87	the	the	DET
taxlaw-11798	265	88	tcja	tcja	NOUN
taxlaw-11798	265	89	.	.	PUNCT
taxlaw-11798	266	1	these	these	DET
taxlaw-11798	266	2	patterns	pattern	NOUN
taxlaw-11798	266	3	are	be	AUX
taxlaw-11798	266	4	exhibited	exhibit	VERB
taxlaw-11798	266	5	in	in	ADP
taxlaw-11798	266	6	the	the	DET
taxlaw-11798	266	7	following	follow	VERB
taxlaw-11798	266	8	figures.74	figures.74	ADJ
taxlaw-11798	266	9	69	69	NUM
taxlaw-11798	266	10	andreoni	andreoni	ADJ
taxlaw-11798	266	11	,	,	PUNCT
taxlaw-11798	266	12	supra	supra	PROPN
taxlaw-11798	266	13	note	note	NOUN
taxlaw-11798	266	14	47	47	NUM
taxlaw-11798	266	15	,	,	PUNCT
taxlaw-11798	266	16	at	at	ADP
taxlaw-11798	266	17	35	35	NUM
taxlaw-11798	266	18	.	.	PUNCT
taxlaw-11798	267	1	the	the	DET
taxlaw-11798	267	2	earlier	early	ADJ
taxlaw-11798	267	3	inflection	inflection	NOUN
taxlaw-11798	267	4	point	point	NOUN
taxlaw-11798	267	5	is	be	AUX
taxlaw-11798	267	6	obscured	obscure	VERB
taxlaw-11798	267	7	in	in	ADP
taxlaw-11798	267	8	the	the	DET
taxlaw-11798	267	9	figure	figure	NOUN
taxlaw-11798	267	10	given	give	VERB
taxlaw-11798	267	11	the	the	DET
taxlaw-11798	267	12	magnitude	magnitude	NOUN
taxlaw-11798	267	13	of	of	ADP
taxlaw-11798	267	14	the	the	DET
taxlaw-11798	267	15	later	later	ADJ
taxlaw-11798	267	16	one	one	NUM
taxlaw-11798	267	17	,	,	PUNCT
taxlaw-11798	267	18	but	but	CCONJ
taxlaw-11798	267	19	the	the	DET
taxlaw-11798	267	20	number	number	NOUN
taxlaw-11798	267	21	of	of	ADP
taxlaw-11798	267	22	accounts	account	NOUN
taxlaw-11798	267	23	grew	grow	VERB
taxlaw-11798	267	24	by	by	ADP
taxlaw-11798	267	25	about	about	ADV
taxlaw-11798	267	26	7	7	NUM
taxlaw-11798	267	27	%	%	NOUN
taxlaw-11798	267	28	between	between	ADP
taxlaw-11798	267	29	2011	2011	NUM
taxlaw-11798	267	30	and	and	CCONJ
taxlaw-11798	267	31	2012	2012	NUM
taxlaw-11798	267	32	after	after	ADP
taxlaw-11798	267	33	2	2	NUM
taxlaw-11798	267	34	%	%	NOUN
taxlaw-11798	267	35	to	to	PART
taxlaw-11798	267	36	4	4	NUM
taxlaw-11798	267	37	%	%	NOUN
taxlaw-11798	267	38	annual	annual	ADJ
taxlaw-11798	267	39	growth	growth	NOUN
taxlaw-11798	267	40	over	over	ADP
taxlaw-11798	267	41	the	the	DET
taxlaw-11798	267	42	three	three	NUM
taxlaw-11798	267	43	prior	prior	ADJ
taxlaw-11798	267	44	years	year	NOUN
taxlaw-11798	267	45	.	.	PUNCT
taxlaw-11798	268	1	2014	2014	NUM
taxlaw-11798	268	2	donor	donor	NOUN
taxlaw-11798	268	3	-	-	PUNCT
taxlaw-11798	268	4	advised	advise	VERB
taxlaw-11798	268	5	fund	fund	NOUN
taxlaw-11798	268	6	report	report	NOUN
taxlaw-11798	268	7	,	,	PUNCT
taxlaw-11798	268	8	supra	supra	PROPN
taxlaw-11798	268	9	note	note	PROPN
taxlaw-11798	268	10	67	67	NUM
taxlaw-11798	268	11	,	,	PUNCT
taxlaw-11798	268	12	at	at	ADP
taxlaw-11798	268	13	5	5	NUM
taxlaw-11798	268	14	.	.	ADP
taxlaw-11798	268	15	70	70	NUM
taxlaw-11798	268	16	the	the	DET
taxlaw-11798	268	17	top	top	ADJ
taxlaw-11798	268	18	effective	effective	ADJ
taxlaw-11798	268	19	rate	rate	NOUN
taxlaw-11798	268	20	on	on	ADP
taxlaw-11798	268	21	long	long	ADJ
taxlaw-11798	268	22	term	term	NOUN
taxlaw-11798	268	23	capital	capital	NOUN
taxlaw-11798	268	24	gains	gain	NOUN
taxlaw-11798	268	25	was	be	AUX
taxlaw-11798	268	26	23.8	23.8	NUM
taxlaw-11798	268	27	%	%	NOUN
taxlaw-11798	268	28	before	before	ADV
taxlaw-11798	268	29	and	and	CCONJ
taxlaw-11798	268	30	after	after	ADP
taxlaw-11798	268	31	the	the	DET
taxlaw-11798	268	32	enactment	enactment	NOUN
taxlaw-11798	268	33	of	of	ADP
taxlaw-11798	268	34	the	the	DET
taxlaw-11798	268	35	tcja	tcja	NOUN
taxlaw-11798	268	36	.	.	PUNCT
taxlaw-11798	269	1	supra	supra	PROPN
taxlaw-11798	269	2	note	note	NOUN
taxlaw-11798	269	3	60	60	NUM
taxlaw-11798	269	4	.	.	PUNCT
taxlaw-11798	270	1	71	71	NUM
taxlaw-11798	270	2	macrotrends	macrotrend	NOUN
taxlaw-11798	270	3	,	,	PUNCT
taxlaw-11798	270	4	s&p	s&p	PROPN
taxlaw-11798	270	5	500	500	NUM
taxlaw-11798	270	6	10	10	NUM
taxlaw-11798	270	7	year	year	NOUN
taxlaw-11798	270	8	daily	daily	ADJ
taxlaw-11798	270	9	chart	chart	NOUN
taxlaw-11798	270	10	,	,	PUNCT
taxlaw-11798	270	11	https://www.macrotrends.net/2488/sp500-10-year-daily-chart	https://www.macrotrends.net/2488/sp500-10-year-daily-chart	ADJ
taxlaw-11798	270	12	,	,	PUNCT
taxlaw-11798	270	13	[	[	X
taxlaw-11798	270	14	perma.cc/h42a-gybg	perma.cc/h42a-gybg	X
taxlaw-11798	270	15	]	]	X
taxlaw-11798	270	16	.	.	PUNCT
taxlaw-11798	270	17	72	72	NUM
taxlaw-11798	271	1	the	the	DET
taxlaw-11798	271	2	surge	surge	NOUN
taxlaw-11798	271	3	was	be	AUX
taxlaw-11798	271	4	undoubtedly	undoubtedly	ADV
taxlaw-11798	271	5	assisted	assist	VERB
taxlaw-11798	271	6	by	by	ADP
taxlaw-11798	271	7	the	the	DET
taxlaw-11798	271	8	marketing	marketing	NOUN
taxlaw-11798	271	9	efforts	effort	NOUN
taxlaw-11798	271	10	of	of	ADP
taxlaw-11798	271	11	daf	daf	PROPN
taxlaw-11798	271	12	sponsors	sponsor	NOUN
taxlaw-11798	271	13	,	,	PUNCT
taxlaw-11798	271	14	such	such	ADJ
taxlaw-11798	271	15	as	as	ADP
taxlaw-11798	271	16	fidelity	fidelity	PROPN
taxlaw-11798	271	17	charitable	charitable	NOUN
taxlaw-11798	271	18	,	,	PUNCT
taxlaw-11798	271	19	that	that	PRON
taxlaw-11798	271	20	explained	explain	VERB
taxlaw-11798	271	21	the	the	DET
taxlaw-11798	271	22	tax	tax	NOUN
taxlaw-11798	271	23	benefits	benefit	NOUN
taxlaw-11798	271	24	of	of	ADP
taxlaw-11798	271	25	bunching	bunch	VERB
taxlaw-11798	271	26	post	post	NOUN
taxlaw-11798	271	27	-	-	ADJ
taxlaw-11798	271	28	tcja	tcja	ADJ
taxlaw-11798	271	29	.	.	PUNCT
taxlaw-11798	272	1	see	see	VERB
taxlaw-11798	272	2	,	,	PUNCT
taxlaw-11798	272	3	e.g.	e.g.	ADV
taxlaw-11798	272	4	,	,	PUNCT
taxlaw-11798	272	5	fidelity	fidelity	NOUN
taxlaw-11798	272	6	charitable	charitable	NOUN
taxlaw-11798	272	7	,	,	PUNCT
taxlaw-11798	272	8	tax	tax	NOUN
taxlaw-11798	272	9	strategies	strategy	NOUN
taxlaw-11798	272	10	for	for	ADP
taxlaw-11798	272	11	charitable	charitable	ADJ
taxlaw-11798	272	12	giving	giving	NOUN
taxlaw-11798	272	13	,	,	PUNCT
taxlaw-11798	272	14	“	"	PUNCT
taxlaw-11798	272	15	bunching	bunch	VERB
taxlaw-11798	272	16	”	"	PUNCT
taxlaw-11798	272	17	contributions	contribution	NOUN
taxlaw-11798	272	18	to	to	PART
taxlaw-11798	272	19	reach	reach	VERB
taxlaw-11798	272	20	tax	tax	NOUN
taxlaw-11798	272	21	savings	saving	NOUN
taxlaw-11798	272	22	,	,	PUNCT
taxlaw-11798	272	23	supra	supra	PROPN
taxlaw-11798	272	24	note	note	PROPN
taxlaw-11798	272	25	65	65	NUM
taxlaw-11798	272	26	(	(	PUNCT
taxlaw-11798	272	27	explaining	explain	VERB
taxlaw-11798	272	28	how	how	SCONJ
taxlaw-11798	272	29	daf	daf	ADJ
taxlaw-11798	272	30	-	-	PUNCT
taxlaw-11798	272	31	facilitated	facilitate	VERB
taxlaw-11798	272	32	bunching	bunching	NOUN
taxlaw-11798	272	33	can	can	AUX
taxlaw-11798	272	34	restore	restore	VERB
taxlaw-11798	272	35	tax	tax	NOUN
taxlaw-11798	272	36	deductions	deduction	NOUN
taxlaw-11798	272	37	for	for	ADP
taxlaw-11798	272	38	charitable	charitable	ADJ
taxlaw-11798	272	39	contributions	contribution	NOUN
taxlaw-11798	272	40	post	post	ADJ
taxlaw-11798	272	41	-	-	ADJ
taxlaw-11798	272	42	tcja	tcja	ADJ
taxlaw-11798	272	43	)	)	PUNCT
taxlaw-11798	272	44	;	;	PUNCT
taxlaw-11798	273	1	donorstrust	donorstrust	PROPN
taxlaw-11798	273	2	,	,	PUNCT
taxlaw-11798	273	3	the	the	DET
taxlaw-11798	273	4	bunching	bunch	VERB
taxlaw-11798	273	5	strategy	strategy	NOUN
taxlaw-11798	273	6	for	for	ADP
taxlaw-11798	273	7	charitable	charitable	ADJ
taxlaw-11798	273	8	giving	giving	NOUN
taxlaw-11798	273	9	,	,	PUNCT
taxlaw-11798	273	10	supra	supra	PROPN
taxlaw-11798	273	11	note	note	PROPN
taxlaw-11798	273	12	65	65	NUM
taxlaw-11798	273	13	;	;	PUNCT
taxlaw-11798	273	14	see	see	VERB
taxlaw-11798	273	15	also	also	ADV
taxlaw-11798	273	16	slate	slate	NOUN
taxlaw-11798	273	17	,	,	PUNCT
taxlaw-11798	273	18	the	the	DET
taxlaw-11798	273	19	disrupter	disrupter	NOUN
taxlaw-11798	273	20	,	,	PUNCT
taxlaw-11798	273	21	how	how	SCONJ
taxlaw-11798	273	22	fidelity	fidelity	NOUN
taxlaw-11798	273	23	and	and	CCONJ
taxlaw-11798	273	24	its	its	PRON
taxlaw-11798	273	25	donor	donor	NOUN
taxlaw-11798	273	26	-	-	PUNCT
taxlaw-11798	273	27	advised	advise	VERB
taxlaw-11798	273	28	fund	fund	NOUN
taxlaw-11798	273	29	are	be	AUX
taxlaw-11798	273	30	shaking	shake	VERB
taxlaw-11798	273	31	up	up	ADP
taxlaw-11798	273	32	charitable	charitable	ADJ
taxlaw-11798	273	33	giving	giving	NOUN
taxlaw-11798	273	34	for	for	ADP
taxlaw-11798	273	35	the	the	DET
taxlaw-11798	273	36	better	well	ADJ
taxlaw-11798	273	37	;	;	PUNCT
taxlaw-11798	273	38	https://slate.com/business/2018/05/fidelitysdonor-advised-fund-is-shaking-up-charitable-giving.html	https://slate.com/business/2018/05/fidelitysdonor-advised-fund-is-shaking-up-charitable-giving.html	NOUN
taxlaw-11798	273	39	,	,	PUNCT
taxlaw-11798	273	40	[	[	X
taxlaw-11798	273	41	perma.cc/h42a-gybg	perma.cc/h42a-gybg	X
taxlaw-11798	273	42	]	]	X
taxlaw-11798	273	43	(	(	PUNCT
taxlaw-11798	273	44	discussing	discuss	VERB
taxlaw-11798	273	45	fidelity	fidelity	NOUN
taxlaw-11798	273	46	’s	’s	PART
taxlaw-11798	273	47	creation	creation	NOUN
taxlaw-11798	273	48	of	of	ADP
taxlaw-11798	273	49	its	its	PRON
taxlaw-11798	273	50	fidelity	fidelity	PROPN
taxlaw-11798	273	51	charitable	charitable	ADJ
taxlaw-11798	273	52	university	university	NOUN
taxlaw-11798	273	53	to	to	PART
taxlaw-11798	273	54	educate	educate	VERB
taxlaw-11798	273	55	financial	financial	ADJ
taxlaw-11798	273	56	advisors	advisor	NOUN
taxlaw-11798	273	57	on	on	ADP
taxlaw-11798	273	58	the	the	DET
taxlaw-11798	273	59	benefits	benefit	NOUN
taxlaw-11798	273	60	of	of	ADP
taxlaw-11798	273	61	dafs	dafs	NOUN
taxlaw-11798	273	62	,	,	PUNCT
taxlaw-11798	273	63	presumably	presumably	ADV
taxlaw-11798	273	64	as	as	ADP
taxlaw-11798	273	65	a	a	DET
taxlaw-11798	273	66	way	way	NOUN
taxlaw-11798	273	67	of	of	ADP
taxlaw-11798	273	68	attracting	attract	VERB
taxlaw-11798	273	69	new	new	ADJ
taxlaw-11798	273	70	accounts	account	NOUN
taxlaw-11798	273	71	)	)	PUNCT
taxlaw-11798	273	72	.	.	PUNCT
taxlaw-11798	274	1	73	73	NUM
taxlaw-11798	274	2	see	see	VERB
taxlaw-11798	274	3	,	,	PUNCT
taxlaw-11798	274	4	e.g.	e.g.	ADV
taxlaw-11798	274	5	,	,	PUNCT
taxlaw-11798	274	6	colinvaux	colinvaux	X
taxlaw-11798	274	7	(	(	PUNCT
taxlaw-11798	274	8	2022	2022	NUM
taxlaw-11798	274	9	)	)	PUNCT
taxlaw-11798	274	10	,	,	PUNCT
taxlaw-11798	274	11	supra	supra	PROPN
taxlaw-11798	274	12	note	note	PROPN
taxlaw-11798	274	13	31	31	NUM
taxlaw-11798	274	14	,	,	PUNCT
taxlaw-11798	274	15	at	at	ADP
taxlaw-11798	274	16	22	22	NUM
taxlaw-11798	274	17	,	,	PUNCT
taxlaw-11798	274	18	58	58	NUM
taxlaw-11798	274	19	.	.	PUNCT
taxlaw-11798	275	1	74	74	NUM
taxlaw-11798	275	2	2021	2021	NUM
taxlaw-11798	275	3	donor	donor	NOUN
taxlaw-11798	275	4	-	-	PUNCT
taxlaw-11798	275	5	advised	advise	VERB
taxlaw-11798	275	6	fund	fund	NOUN
taxlaw-11798	275	7	report	report	NOUN
taxlaw-11798	275	8	,	,	PUNCT
taxlaw-11798	275	9	supra	supra	PROPN
taxlaw-11798	275	10	note	note	NOUN
taxlaw-11798	275	11	1	1	NUM
taxlaw-11798	275	12	,	,	PUNCT
taxlaw-11798	275	13	at	at	ADP
taxlaw-11798	275	14	16	16	NUM
taxlaw-11798	275	15	.	.	PUNCT
taxlaw-11798	275	16	;	;	PUNCT
taxlaw-11798	275	17	2016	2016	NUM
taxlaw-11798	275	18	donor	donor	NOUN
taxlaw-11798	275	19	-	-	PUNCT
taxlaw-11798	275	20	advised	advise	VERB
taxlaw-11798	275	21	fund	fund	NOUN
taxlaw-11798	275	22	report	report	NOUN
taxlaw-11798	275	23	,	,	PUNCT
taxlaw-11798	275	24	supra	supra	PROPN
taxlaw-11798	275	25	note	note	PROPN
taxlaw-11798	275	26	67	67	NUM
taxlaw-11798	275	27	,	,	PUNCT
taxlaw-11798	275	28	at	at	ADP
taxlaw-11798	275	29	5	5	NUM
taxlaw-11798	275	30	.	.	PUNCT
taxlaw-11798	275	31	;	;	PUNCT
taxlaw-11798	275	32	2014	2014	NUM
taxlaw-11798	275	33	donor	donor	NOUN
taxlaw-11798	275	34	-	-	PUNCT
taxlaw-11798	275	35	advised	advise	VERB
taxlaw-11798	275	36	fund	fund	NOUN
taxlaw-11798	275	37	report	report	NOUN
taxlaw-11798	275	38	,	,	PUNCT
taxlaw-11798	275	39	supra	supra	PROPN
taxlaw-11798	275	40	note	note	PROPN
taxlaw-11798	275	41	67	67	NUM
taxlaw-11798	275	42	,	,	PUNCT
taxlaw-11798	275	43	at	at	ADP
taxlaw-11798	275	44	6	6	NUM
taxlaw-11798	275	45	.	.	PUNCT
taxlaw-11798	276	1	https://perma.cc/h42a-gybg	https://perma.cc/h42a-gybg	PROPN
taxlaw-11798	276	2	16	16	NUM
taxlaw-11798	276	3	columbia	columbia	PROPN
taxlaw-11798	276	4	journal	journal	PROPN
taxlaw-11798	276	5	of	of	ADP
taxlaw-11798	276	6	tax	tax	NOUN
taxlaw-11798	276	7	law	law	NOUN
taxlaw-11798	277	1	[	[	X
taxlaw-11798	277	2	vol	vol	NOUN
taxlaw-11798	277	3	:	:	PUNCT
taxlaw-11798	277	4	14:1	14:1	NUM
taxlaw-11798	277	5	these	these	DET
taxlaw-11798	277	6	trends	trend	NOUN
taxlaw-11798	277	7	are	be	AUX
taxlaw-11798	277	8	,	,	PUNCT
taxlaw-11798	277	9	i	i	PRON
taxlaw-11798	277	10	believe	believe	VERB
taxlaw-11798	277	11	,	,	PUNCT
taxlaw-11798	277	12	consistent	consistent	ADJ
taxlaw-11798	277	13	with	with	ADP
taxlaw-11798	277	14	the	the	DET
taxlaw-11798	277	15	idea	idea	NOUN
taxlaw-11798	277	16	that	that	SCONJ
taxlaw-11798	277	17	well	well	ADV
taxlaw-11798	277	18	off	off	ADP
taxlaw-11798	277	19	,	,	PUNCT
taxlaw-11798	277	20	but	but	CCONJ
taxlaw-11798	277	21	not	not	PART
taxlaw-11798	277	22	super	super	ADJ
taxlaw-11798	277	23	-	-	ADJ
taxlaw-11798	277	24	rich	rich	ADJ
taxlaw-11798	277	25	taxpayers	taxpayer	NOUN
taxlaw-11798	277	26	have	have	AUX
taxlaw-11798	277	27	opened	open	VERB
taxlaw-11798	277	28	daf	daf	PROPN
taxlaw-11798	277	29	accounts	account	NOUN
taxlaw-11798	277	30	following	follow	VERB
taxlaw-11798	277	31	the	the	DET
taxlaw-11798	277	32	tcja	tcja	NOUN
taxlaw-11798	277	33	to	to	ADP
taxlaw-11798	277	34	bunch	bunch	NOUN
taxlaw-11798	277	35	2023	2023	NUM
taxlaw-11798	277	36	]	]	PUNCT
taxlaw-11798	277	37	donor	donor	NOUN
taxlaw-11798	277	38	advised	advise	VERB
taxlaw-11798	277	39	funds	fund	NOUN
taxlaw-11798	277	40	17	17	NUM
taxlaw-11798	277	41	their	their	PRON
taxlaw-11798	277	42	contributions	contribution	NOUN
taxlaw-11798	277	43	and	and	CCONJ
taxlaw-11798	277	44	take	take	VERB
taxlaw-11798	277	45	advantage	advantage	NOUN
taxlaw-11798	277	46	of	of	ADP
taxlaw-11798	277	47	the	the	DET
taxlaw-11798	277	48	tcja	tcja	PROPN
taxlaw-11798	277	49	’s	’s	PART
taxlaw-11798	277	50	expanded	expand	VERB
taxlaw-11798	277	51	standard	standard	ADJ
taxlaw-11798	277	52	deduction	deduction	NOUN
taxlaw-11798	277	53	.	.	PUNCT
taxlaw-11798	278	1	evaluating	evaluate	VERB
taxlaw-11798	278	2	data	datum	NOUN
taxlaw-11798	278	3	for	for	ADP
taxlaw-11798	278	4	the	the	DET
taxlaw-11798	278	5	period	period	NOUN
taxlaw-11798	278	6	prior	prior	ADV
taxlaw-11798	278	7	to	to	ADP
taxlaw-11798	278	8	the	the	DET
taxlaw-11798	278	9	tcja	tcja	NOUN
taxlaw-11798	278	10	,	,	PUNCT
taxlaw-11798	278	11	andreoni	andreoni	AUX
taxlaw-11798	278	12	estimated	estimate	VERB
taxlaw-11798	278	13	(	(	PUNCT
taxlaw-11798	278	14	roughly	roughly	ADV
taxlaw-11798	278	15	)	)	PUNCT
taxlaw-11798	278	16	that	that	SCONJ
taxlaw-11798	278	17	the	the	DET
taxlaw-11798	278	18	average	average	ADJ
taxlaw-11798	278	19	daf	daf	PROPN
taxlaw-11798	278	20	holder	holder	NOUN
taxlaw-11798	278	21	had	have	VERB
taxlaw-11798	278	22	income	income	NOUN
taxlaw-11798	278	23	of	of	ADP
taxlaw-11798	278	24	$	$	SYM
taxlaw-11798	278	25	1.4	1.4	NUM
taxlaw-11798	278	26	to	to	PART
taxlaw-11798	278	27	$	$	SYM
taxlaw-11798	278	28	2.2	2.2	NUM
taxlaw-11798	278	29	million	million	NUM
taxlaw-11798	278	30	,	,	PUNCT
taxlaw-11798	278	31	and	and	CCONJ
taxlaw-11798	278	32	perhaps	perhaps	ADV
taxlaw-11798	278	33	much	much	ADV
taxlaw-11798	278	34	more.75	more.75	VERB
taxlaw-11798	278	35	the	the	DET
taxlaw-11798	278	36	post	post	ADJ
taxlaw-11798	278	37	-	-	ADJ
taxlaw-11798	278	38	tcja	tcja	ADJ
taxlaw-11798	278	39	data	datum	NOUN
taxlaw-11798	278	40	suggests	suggest	VERB
taxlaw-11798	278	41	that	that	SCONJ
taxlaw-11798	278	42	the	the	DET
taxlaw-11798	278	43	taxpayers	taxpayer	NOUN
taxlaw-11798	278	44	opening	open	VERB
taxlaw-11798	278	45	daf	daf	NOUN
taxlaw-11798	278	46	accounts	account	NOUN
taxlaw-11798	278	47	in	in	ADP
taxlaw-11798	278	48	the	the	DET
taxlaw-11798	278	49	wake	wake	NOUN
taxlaw-11798	278	50	of	of	ADP
taxlaw-11798	278	51	the	the	DET
taxlaw-11798	278	52	tcja	tcja	NOUN
taxlaw-11798	278	53	are	be	AUX
taxlaw-11798	278	54	in	in	ADP
taxlaw-11798	278	55	a	a	DET
taxlaw-11798	278	56	different	different	ADJ
taxlaw-11798	278	57	league	league	NOUN
taxlaw-11798	278	58	financially	financially	ADV
taxlaw-11798	278	59	than	than	ADP
taxlaw-11798	278	60	those	those	PRON
taxlaw-11798	278	61	who	who	PRON
taxlaw-11798	278	62	preceded	precede	VERB
taxlaw-11798	278	63	them.76	them.76	PRON
taxlaw-11798	278	64	certainly	certainly	ADV
taxlaw-11798	278	65	,	,	PUNCT
taxlaw-11798	278	66	their	their	PRON
taxlaw-11798	278	67	accounts	account	NOUN
taxlaw-11798	278	68	are	be	AUX
taxlaw-11798	278	69	of	of	ADP
taxlaw-11798	278	70	a	a	DET
taxlaw-11798	278	71	different	different	ADJ
taxlaw-11798	278	72	magnitude	magnitude	NOUN
taxlaw-11798	278	73	.	.	PUNCT
taxlaw-11798	279	1	this	this	DET
taxlaw-11798	279	2	supposition	supposition	NOUN
taxlaw-11798	279	3	is	be	AUX
taxlaw-11798	279	4	buttressed	buttress	VERB
taxlaw-11798	279	5	by	by	ADP
taxlaw-11798	279	6	data	datum	NOUN
taxlaw-11798	279	7	from	from	ADP
taxlaw-11798	279	8	the	the	DET
taxlaw-11798	279	9	national	national	PROPN
taxlaw-11798	279	10	philanthropic	philanthropic	PROPN
taxlaw-11798	279	11	trust	trust	PROPN
taxlaw-11798	279	12	indicating	indicate	VERB
taxlaw-11798	279	13	that	that	SCONJ
taxlaw-11798	279	14	the	the	DET
taxlaw-11798	279	15	average	average	ADJ
taxlaw-11798	279	16	daf	daf	NOUN
taxlaw-11798	279	17	account	account	VERB
taxlaw-11798	279	18	at	at	ADP
taxlaw-11798	279	19	“	"	PUNCT
taxlaw-11798	279	20	national	national	ADJ
taxlaw-11798	279	21	charities	charity	NOUN
taxlaw-11798	279	22	,	,	PUNCT
taxlaw-11798	279	23	”	"	PUNCT
taxlaw-11798	279	24	e.g.	e.g.	ADV
taxlaw-11798	279	25	,	,	PUNCT
taxlaw-11798	279	26	fidelity	fidelity	NOUN
taxlaw-11798	279	27	,	,	PUNCT
taxlaw-11798	279	28	vanguard	vanguard	NOUN
taxlaw-11798	279	29	,	,	PUNCT
taxlaw-11798	279	30	etc	etc	X
taxlaw-11798	279	31	.	.	X
taxlaw-11798	279	32	,	,	PUNCT
taxlaw-11798	279	33	dropped	drop	VERB
taxlaw-11798	279	34	from	from	ADP
taxlaw-11798	279	35	$	$	SYM
taxlaw-11798	279	36	269,206	269,206	NUM
taxlaw-11798	279	37	in	in	ADP
taxlaw-11798	279	38	2016	2016	NUM
taxlaw-11798	279	39	to	to	PART
taxlaw-11798	279	40	$	$	SYM
taxlaw-11798	279	41	115,901	115,901	NUM
taxlaw-11798	279	42	in	in	ADP
taxlaw-11798	279	43	2020.77	2020.77	NUM
taxlaw-11798	279	44	and	and	CCONJ
taxlaw-11798	279	45	even	even	ADV
taxlaw-11798	279	46	these	these	DET
taxlaw-11798	279	47	averages	average	NOUN
taxlaw-11798	279	48	are	be	AUX
taxlaw-11798	279	49	skewed	skewed	ADJ
taxlaw-11798	279	50	upwards	upwards	ADV
taxlaw-11798	279	51	by	by	ADP
taxlaw-11798	279	52	a	a	DET
taxlaw-11798	279	53	few	few	ADJ
taxlaw-11798	279	54	very	very	ADV
taxlaw-11798	279	55	large	large	ADJ
taxlaw-11798	279	56	accounts	account	NOUN
taxlaw-11798	279	57	.	.	PUNCT
taxlaw-11798	280	1	for	for	ADP
taxlaw-11798	280	2	example	example	NOUN
taxlaw-11798	280	3	,	,	PUNCT
taxlaw-11798	280	4	fidelity	fidelity	PROPN
taxlaw-11798	280	5	reports	report	VERB
taxlaw-11798	280	6	that	that	SCONJ
taxlaw-11798	280	7	the	the	DET
taxlaw-11798	280	8	median	median	ADJ
taxlaw-11798	280	9	daf	daf	PROPN
taxlaw-11798	280	10	account	account	NOUN
taxlaw-11798	280	11	balance	balance	NOUN
taxlaw-11798	280	12	at	at	ADP
taxlaw-11798	280	13	that	that	DET
taxlaw-11798	280	14	institution	institution	NOUN
taxlaw-11798	280	15	was	be	AUX
taxlaw-11798	280	16	only	only	ADV
taxlaw-11798	280	17	$	$	SYM
taxlaw-11798	280	18	24,000	24,000	NUM
taxlaw-11798	280	19	in	in	ADP
taxlaw-11798	280	20	2021.78	2021.78	NUM
taxlaw-11798	280	21	iii	iii	NOUN
taxlaw-11798	280	22	.	.	PUNCT
taxlaw-11798	281	1	daf	daf	ADJ
taxlaw-11798	281	2	policy	policy	NOUN
taxlaw-11798	281	3	issues	issue	NOUN
taxlaw-11798	281	4	and	and	CCONJ
taxlaw-11798	281	5	responses	response	NOUN
taxlaw-11798	281	6	–	–	PUNCT
taxlaw-11798	281	7	the	the	DET
taxlaw-11798	281	8	impact	impact	NOUN
taxlaw-11798	281	9	of	of	ADP
taxlaw-11798	281	10	bunching	bunch	VERB
taxlaw-11798	281	11	assuming	assume	VERB
taxlaw-11798	281	12	that	that	SCONJ
taxlaw-11798	281	13	a	a	DET
taxlaw-11798	281	14	sizable	sizable	ADJ
taxlaw-11798	281	15	portion	portion	NOUN
taxlaw-11798	281	16	of	of	ADP
taxlaw-11798	281	17	recent	recent	ADJ
taxlaw-11798	281	18	daf	daf	NOUN
taxlaw-11798	281	19	activity	activity	NOUN
taxlaw-11798	281	20	is	be	AUX
taxlaw-11798	281	21	principally	principally	ADV
taxlaw-11798	281	22	motivated	motivate	VERB
taxlaw-11798	281	23	by	by	ADP
taxlaw-11798	281	24	bunching	bunch	VERB
taxlaw-11798	281	25	,	,	PUNCT
taxlaw-11798	281	26	how	how	SCONJ
taxlaw-11798	281	27	does	do	AUX
taxlaw-11798	281	28	that	that	DET
taxlaw-11798	281	29	circumstance	circumstance	NOUN
taxlaw-11798	281	30	affect	affect	VERB
taxlaw-11798	281	31	the	the	DET
taxlaw-11798	281	32	way	way	NOUN
taxlaw-11798	281	33	we	we	PRON
taxlaw-11798	281	34	should	should	AUX
taxlaw-11798	281	35	view	view	VERB
taxlaw-11798	281	36	dafs	dafs	VERB
taxlaw-11798	281	37	from	from	ADP
taxlaw-11798	281	38	a	a	DET
taxlaw-11798	281	39	policy	policy	NOUN
taxlaw-11798	281	40	perspective	perspective	NOUN
taxlaw-11798	281	41	?	?	PUNCT
taxlaw-11798	282	1	this	this	DET
taxlaw-11798	282	2	part	part	NOUN
taxlaw-11798	282	3	considers	consider	VERB
taxlaw-11798	282	4	this	this	DET
taxlaw-11798	282	5	question	question	NOUN
taxlaw-11798	282	6	along	along	ADP
taxlaw-11798	282	7	a	a	DET
taxlaw-11798	282	8	number	number	NOUN
taxlaw-11798	282	9	of	of	ADP
taxlaw-11798	282	10	dimensions	dimension	NOUN
taxlaw-11798	282	11	,	,	PUNCT
taxlaw-11798	282	12	but	but	CCONJ
taxlaw-11798	282	13	its	its	PRON
taxlaw-11798	282	14	principal	principal	ADJ
taxlaw-11798	282	15	argument	argument	NOUN
taxlaw-11798	282	16	is	be	AUX
taxlaw-11798	282	17	that	that	SCONJ
taxlaw-11798	282	18	,	,	PUNCT
taxlaw-11798	282	19	with	with	ADP
taxlaw-11798	282	20	respect	respect	NOUN
taxlaw-11798	282	21	to	to	ADP
taxlaw-11798	282	22	bunching	bunch	VERB
taxlaw-11798	282	23	-	-	PUNCT
taxlaw-11798	282	24	motivated	motivate	VERB
taxlaw-11798	282	25	daf	daf	PROPN
taxlaw-11798	282	26	account	account	NOUN
taxlaw-11798	282	27	holders	holder	NOUN
taxlaw-11798	282	28	,	,	PUNCT
taxlaw-11798	282	29	concerns	concern	NOUN
taxlaw-11798	282	30	regarding	regard	VERB
taxlaw-11798	282	31	unproductive	unproductive	ADJ
taxlaw-11798	282	32	asset	asset	NOUN
taxlaw-11798	282	33	accumulation	accumulation	NOUN
taxlaw-11798	282	34	within	within	ADP
taxlaw-11798	282	35	daf	daf	PROPN
taxlaw-11798	282	36	accounts	account	NOUN
taxlaw-11798	282	37	are	be	AUX
taxlaw-11798	282	38	likely	likely	ADV
taxlaw-11798	282	39	overblown	overblown	ADJ
taxlaw-11798	282	40	and	and	CCONJ
taxlaw-11798	282	41	perhaps	perhaps	ADV
taxlaw-11798	282	42	inapposite	inapposite	ADJ
taxlaw-11798	282	43	.	.	PUNCT
taxlaw-11798	283	1	the	the	DET
taxlaw-11798	283	2	larger	large	ADJ
taxlaw-11798	283	3	policy	policy	NOUN
taxlaw-11798	283	4	concern	concern	NOUN
taxlaw-11798	283	5	for	for	ADP
taxlaw-11798	283	6	this	this	DET
taxlaw-11798	283	7	population	population	NOUN
taxlaw-11798	283	8	of	of	ADP
taxlaw-11798	283	9	account	account	NOUN
taxlaw-11798	283	10	holders	holder	NOUN
taxlaw-11798	283	11	should	should	AUX
taxlaw-11798	283	12	be	be	AUX
taxlaw-11798	283	13	the	the	DET
taxlaw-11798	283	14	cost	cost	NOUN
taxlaw-11798	283	15	imposed	impose	VERB
taxlaw-11798	283	16	on	on	ADP
taxlaw-11798	283	17	the	the	DET
taxlaw-11798	283	18	public	public	ADJ
taxlaw-11798	283	19	fisc	fisc	NOUN
taxlaw-11798	283	20	by	by	ADP
taxlaw-11798	283	21	taxpayers	taxpayer	NOUN
taxlaw-11798	283	22	exploiting	exploit	VERB
taxlaw-11798	283	23	the	the	DET
taxlaw-11798	283	24	expanded	expand	VERB
taxlaw-11798	283	25	standard	standard	ADJ
taxlaw-11798	283	26	deduction	deduction	NOUN
taxlaw-11798	283	27	,	,	PUNCT
taxlaw-11798	283	28	a	a	DET
taxlaw-11798	283	29	cost	cost	NOUN
taxlaw-11798	283	30	that	that	PRON
taxlaw-11798	283	31	is	be	AUX
taxlaw-11798	283	32	unlikely	unlikely	ADJ
taxlaw-11798	283	33	to	to	PART
taxlaw-11798	283	34	be	be	AUX
taxlaw-11798	283	35	justified	justify	VERB
taxlaw-11798	283	36	by	by	ADP
taxlaw-11798	283	37	the	the	DET
taxlaw-11798	283	38	minimal	minimal	ADJ
taxlaw-11798	283	39	increase	increase	NOUN
taxlaw-11798	283	40	in	in	ADP
taxlaw-11798	283	41	incentives	incentive	NOUN
taxlaw-11798	283	42	for	for	ADP
taxlaw-11798	283	43	charitable	charitable	ADJ
taxlaw-11798	283	44	giving	giving	NOUN
taxlaw-11798	283	45	that	that	SCONJ
taxlaw-11798	283	46	some	some	DET
taxlaw-11798	283	47	dafs	dafs	NOUN
taxlaw-11798	283	48	create	create	VERB
taxlaw-11798	283	49	.	.	PUNCT
taxlaw-11798	284	1	a.	a.	NOUN
taxlaw-11798	284	2	asset	asset	NOUN
taxlaw-11798	284	3	accumulation	accumulation	NOUN
taxlaw-11798	284	4	inside	inside	ADP
taxlaw-11798	284	5	dafs	dafs	NOUN
taxlaw-11798	284	6	perhaps	perhaps	ADV
taxlaw-11798	284	7	the	the	DET
taxlaw-11798	284	8	most	most	ADV
taxlaw-11798	284	9	common	common	ADJ
taxlaw-11798	284	10	concerns	concern	NOUN
taxlaw-11798	284	11	about	about	ADP
taxlaw-11798	284	12	dafs	dafs	NOUN
taxlaw-11798	284	13	are	be	AUX
taxlaw-11798	284	14	that	that	SCONJ
taxlaw-11798	284	15	they	they	PRON
taxlaw-11798	284	16	accumulate	accumulate	VERB
taxlaw-11798	284	17	assets	asset	NOUN
taxlaw-11798	284	18	that	that	PRON
taxlaw-11798	284	19	otherwise	otherwise	ADV
taxlaw-11798	284	20	would	would	AUX
taxlaw-11798	284	21	go	go	VERB
taxlaw-11798	284	22	to	to	ADP
taxlaw-11798	284	23	end	end	NOUN
taxlaw-11798	284	24	-	-	PUNCT
taxlaw-11798	284	25	use	use	NOUN
taxlaw-11798	284	26	charities	charity	NOUN
taxlaw-11798	284	27	and	and	CCONJ
taxlaw-11798	284	28	that	that	SCONJ
taxlaw-11798	284	29	this	this	DET
taxlaw-11798	284	30	accumulation	accumulation	NOUN
taxlaw-11798	284	31	is	be	AUX
taxlaw-11798	284	32	growing.79	growing.79	VERB
taxlaw-11798	284	33	critics	critic	NOUN
taxlaw-11798	284	34	have	have	AUX
taxlaw-11798	284	35	proposed	propose	VERB
taxlaw-11798	284	36	several	several	ADJ
taxlaw-11798	284	37	reforms	reform	NOUN
taxlaw-11798	284	38	that	that	PRON
taxlaw-11798	284	39	would	would	AUX
taxlaw-11798	284	40	encourage	encourage	VERB
taxlaw-11798	284	41	speedier	speedy	ADJ
taxlaw-11798	284	42	75	75	NUM
taxlaw-11798	284	43	andreoni	andreoni	ADJ
taxlaw-11798	284	44	,	,	PUNCT
taxlaw-11798	284	45	supra	supra	PROPN
taxlaw-11798	284	46	note	note	NOUN
taxlaw-11798	284	47	47	47	NUM
taxlaw-11798	284	48	,	,	PUNCT
taxlaw-11798	284	49	at	at	ADP
taxlaw-11798	284	50	7	7	NUM
taxlaw-11798	284	51	.	.	NUM
taxlaw-11798	284	52	76	76	NUM
taxlaw-11798	284	53	see	see	VERB
taxlaw-11798	284	54	also	also	ADV
taxlaw-11798	284	55	ruth	ruth	PROPN
taxlaw-11798	284	56	mccambridge	mccambridge	PROPN
taxlaw-11798	284	57	&	&	CCONJ
taxlaw-11798	284	58	patrick	patrick	PROPN
taxlaw-11798	284	59	m.	m.	PROPN
taxlaw-11798	284	60	rooney	rooney	PROPN
taxlaw-11798	284	61	,	,	PUNCT
taxlaw-11798	284	62	did	do	AUX
taxlaw-11798	284	63	the	the	DET
taxlaw-11798	284	64	tax	tax	NOUN
taxlaw-11798	284	65	overhaul	overhaul	NOUN
taxlaw-11798	284	66	create	create	VERB
taxlaw-11798	284	67	a	a	DET
taxlaw-11798	284	68	spike	spike	NOUN
taxlaw-11798	284	69	in	in	ADP
taxlaw-11798	284	70	donor	donor	NOUN
taxlaw-11798	284	71	-	-	PUNCT
taxlaw-11798	284	72	advised	advise	VERB
taxlaw-11798	284	73	funds	fund	NOUN
taxlaw-11798	284	74	?	?	PUNCT
taxlaw-11798	285	1	well	well	INTJ
taxlaw-11798	285	2	,	,	PUNCT
taxlaw-11798	285	3	it	it	PRON
taxlaw-11798	285	4	’s	’	VERB
taxlaw-11798	285	5	complicated	complicated	ADJ
taxlaw-11798	285	6	…	…	PUNCT
taxlaw-11798	285	7	,	,	PUNCT
taxlaw-11798	285	8	nonprofit	nonprofit	ADJ
taxlaw-11798	285	9	quarterly	quarterly	NOUN
taxlaw-11798	285	10	(	(	PUNCT
taxlaw-11798	285	11	feb	feb	PROPN
taxlaw-11798	285	12	.	.	PROPN
taxlaw-11798	285	13	7	7	NUM
taxlaw-11798	285	14	,	,	PUNCT
taxlaw-11798	285	15	2018	2018	NUM
taxlaw-11798	285	16	)	)	PUNCT
taxlaw-11798	285	17	,	,	PUNCT
taxlaw-11798	285	18	https://nonprofitquarterly.org/tax-overhaul-donor-advised-funds-spike-daf/	https://nonprofitquarterly.org/tax-overhaul-donor-advised-funds-spike-daf/	PROPN
taxlaw-11798	285	19	(	(	PUNCT
taxlaw-11798	285	20	citing	cite	VERB
taxlaw-11798	285	21	daf	daf	NOUN
taxlaw-11798	285	22	sponsors	sponsor	NOUN
taxlaw-11798	285	23	who	who	PRON
taxlaw-11798	285	24	observed	observe	VERB
taxlaw-11798	285	25	a	a	DET
taxlaw-11798	285	26	shift	shift	NOUN
taxlaw-11798	285	27	in	in	ADP
taxlaw-11798	285	28	the	the	DET
taxlaw-11798	285	29	market	market	NOUN
taxlaw-11798	285	30	for	for	ADP
taxlaw-11798	285	31	dafs	dafs	ADJ
taxlaw-11798	285	32	post	post	ADJ
taxlaw-11798	285	33	-	-	ADJ
taxlaw-11798	285	34	tcja	tcja	ADJ
taxlaw-11798	285	35	driven	drive	VERB
taxlaw-11798	285	36	by	by	ADP
taxlaw-11798	285	37	middle	middle	ADJ
taxlaw-11798	285	38	income	income	NOUN
taxlaw-11798	285	39	taxpayers	taxpayer	NOUN
taxlaw-11798	285	40	who	who	PRON
taxlaw-11798	285	41	see	see	VERB
taxlaw-11798	285	42	the	the	DET
taxlaw-11798	285	43	benefit	benefit	NOUN
taxlaw-11798	285	44	of	of	ADP
taxlaw-11798	285	45	bunching	bunch	VERB
taxlaw-11798	285	46	contributions	contribution	NOUN
taxlaw-11798	285	47	)	)	PUNCT
taxlaw-11798	285	48	.	.	PUNCT
taxlaw-11798	286	1	77	77	NUM
taxlaw-11798	286	2	nat’l	nat’l	NOUN
taxlaw-11798	286	3	philanthropic	philanthropic	NOUN
taxlaw-11798	286	4	tr	tr	VERB
taxlaw-11798	286	5	.	.	PROPN
taxlaw-11798	286	6	,	,	PUNCT
taxlaw-11798	286	7	2021	2021	NUM
taxlaw-11798	286	8	donor	donor	NOUN
taxlaw-11798	286	9	-	-	PUNCT
taxlaw-11798	286	10	advised	advise	VERB
taxlaw-11798	286	11	fund	fund	NOUN
taxlaw-11798	286	12	report	report	NOUN
taxlaw-11798	286	13	,	,	PUNCT
taxlaw-11798	286	14	at	at	ADP
taxlaw-11798	286	15	23	23	NUM
taxlaw-11798	286	16	(	(	PUNCT
taxlaw-11798	286	17	2021	2021	NUM
taxlaw-11798	286	18	)	)	PUNCT
taxlaw-11798	286	19	.	.	PUNCT
taxlaw-11798	287	1	78	78	NUM
taxlaw-11798	287	2	fidelity	fidelity	NOUN
taxlaw-11798	287	3	,	,	PUNCT
taxlaw-11798	287	4	2022	2022	NUM
taxlaw-11798	287	5	report	report	NOUN
taxlaw-11798	287	6	at	at	ADP
taxlaw-11798	287	7	8	8	NUM
taxlaw-11798	287	8	(	(	PUNCT
taxlaw-11798	287	9	2022	2022	NUM
taxlaw-11798	287	10	)	)	PUNCT
taxlaw-11798	287	11	.	.	PUNCT
taxlaw-11798	288	1	79	79	NUM
taxlaw-11798	288	2	roger	roger	PROPN
taxlaw-11798	288	3	colinvaux	colinvaux	NOUN
taxlaw-11798	288	4	,	,	PUNCT
taxlaw-11798	288	5	fixing	fix	VERB
taxlaw-11798	288	6	philanthropy	philanthropy	NOUN
taxlaw-11798	288	7	:	:	PUNCT
taxlaw-11798	288	8	a	a	DET
taxlaw-11798	288	9	vision	vision	NOUN
taxlaw-11798	288	10	for	for	ADP
taxlaw-11798	288	11	charitable	charitable	ADJ
taxlaw-11798	288	12	giving	giving	NOUN
taxlaw-11798	288	13	and	and	CCONJ
taxlaw-11798	288	14	reform	reform	NOUN
taxlaw-11798	288	15	,	,	PUNCT
taxlaw-11798	288	16	162	162	NUM
taxlaw-11798	288	17	tax	tax	NOUN
taxlaw-11798	288	18	notes	note	NOUN
taxlaw-11798	288	19	1007	1007	NUM
taxlaw-11798	288	20	,	,	PUNCT
taxlaw-11798	288	21	1010	1010	NUM
taxlaw-11798	288	22	(	(	PUNCT
taxlaw-11798	288	23	2019	2019	NUM
taxlaw-11798	288	24	)	)	PUNCT
taxlaw-11798	288	25	(	(	PUNCT
taxlaw-11798	288	26	arguing	argue	VERB
taxlaw-11798	288	27	that	that	SCONJ
taxlaw-11798	288	28	“	"	PUNCT
taxlaw-11798	288	29	there	there	PRON
taxlaw-11798	288	30	is	be	VERB
taxlaw-11798	288	31	reason	reason	NOUN
taxlaw-11798	288	32	to	to	PART
taxlaw-11798	288	33	be	be	AUX
taxlaw-11798	288	34	concerned	concern	VERB
taxlaw-11798	288	35	that	that	SCONJ
taxlaw-11798	288	36	the	the	DET
taxlaw-11798	288	37	institutional	institutional	ADJ
taxlaw-11798	288	38	default	default	NOUN
taxlaw-11798	288	39	of	of	ADP
taxlaw-11798	288	40	the	the	DET
taxlaw-11798	288	41	daf	daf	NOUN
taxlaw-11798	288	42	industry	industry	NOUN
taxlaw-11798	288	43	is	be	AUX
taxlaw-11798	288	44	toward	toward	ADP
taxlaw-11798	288	45	accumulating	accumulate	VERB
taxlaw-11798	288	46	,	,	PUNCT
taxlaw-11798	288	47	not	not	PART
taxlaw-11798	288	48	spending	spending	NOUN
taxlaw-11798	288	49	”	"	PUNCT
taxlaw-11798	288	50	and	and	CCONJ
taxlaw-11798	288	51	that	that	SCONJ
taxlaw-11798	288	52	“	"	PUNCT
taxlaw-11798	288	53	there	there	PRON
taxlaw-11798	288	54	is	be	VERB
taxlaw-11798	288	55	a	a	DET
taxlaw-11798	288	56	social	social	ADJ
taxlaw-11798	288	57	cost	cost	NOUN
taxlaw-11798	288	58	to	to	ADP
taxlaw-11798	288	59	the	the	DET
taxlaw-11798	288	60	delay	delay	NOUN
taxlaw-11798	288	61	because	because	SCONJ
taxlaw-11798	288	62	that	that	DET
taxlaw-11798	288	63	money	money	NOUN
taxlaw-11798	288	64	can	can	AUX
taxlaw-11798	288	65	not	not	PART
taxlaw-11798	288	66	be	be	AUX
taxlaw-11798	288	67	put	put	VERB
taxlaw-11798	288	68	to	to	ADP
taxlaw-11798	288	69	active	active	ADJ
taxlaw-11798	288	70	use	use	NOUN
taxlaw-11798	288	71	”	"	PUNCT
taxlaw-11798	288	72	)	)	PUNCT
taxlaw-11798	288	73	;	;	PUNCT
taxlaw-11798	288	74	andreoni	andreoni	ADJ
taxlaw-11798	288	75	,	,	PUNCT
taxlaw-11798	288	76	supra	supra	PROPN
taxlaw-11798	288	77	note	note	NOUN
taxlaw-11798	288	78	47	47	NUM
taxlaw-11798	288	79	,	,	PUNCT
taxlaw-11798	288	80	at	at	ADP
taxlaw-11798	288	81	39	39	NUM
taxlaw-11798	288	82	(	(	PUNCT
taxlaw-11798	288	83	arguing	argue	VERB
taxlaw-11798	288	84	unspent	unspent	ADJ
taxlaw-11798	288	85	balances	balance	NOUN
taxlaw-11798	288	86	in	in	ADP
taxlaw-11798	288	87	daf	daf	PROPN
taxlaw-11798	288	88	accounts	account	NOUN
taxlaw-11798	288	89	represent	represent	VERB
taxlaw-11798	288	90	lost	lose	VERB
taxlaw-11798	288	91	tax	tax	NOUN
taxlaw-11798	288	92	revenues	revenue	NOUN
taxlaw-11798	288	93	that	that	PRON
taxlaw-11798	288	94	are	be	AUX
taxlaw-11798	288	95	not	not	PART
taxlaw-11798	288	96	offset	offset	VERB
taxlaw-11798	288	97	by	by	ADP
taxlaw-11798	288	98	“	"	PUNCT
taxlaw-11798	288	99	gains	gain	NOUN
taxlaw-11798	288	100	to	to	ADP
taxlaw-11798	288	101	society	society	NOUN
taxlaw-11798	288	102	through	through	ADP
taxlaw-11798	288	103	charitable	charitable	ADJ
taxlaw-11798	288	104	giving	giving	NOUN
taxlaw-11798	288	105	”	"	PUNCT
taxlaw-11798	288	106	)	)	PUNCT
taxlaw-11798	288	107	.	.	PUNCT
taxlaw-11798	289	1	https://nonprofitquarterly.org/tax-overhaul-donor-advised-funds-spike-daf/	https://nonprofitquarterly.org/tax-overhaul-donor-advised-funds-spike-daf/	PROPN
taxlaw-11798	289	2	18	18	NUM
taxlaw-11798	289	3	columbia	columbia	PROPN
taxlaw-11798	289	4	journal	journal	PROPN
taxlaw-11798	289	5	of	of	ADP
taxlaw-11798	289	6	tax	tax	NOUN
taxlaw-11798	289	7	law	law	NOUN
taxlaw-11798	290	1	[	[	X
taxlaw-11798	290	2	vol	vol	NOUN
taxlaw-11798	290	3	:	:	PUNCT
taxlaw-11798	290	4	14:1	14:1	NUM
taxlaw-11798	290	5	disbursement.80	disbursement.80	PROPN
taxlaw-11798	290	6	this	this	DET
taxlaw-11798	290	7	section	section	NOUN
taxlaw-11798	290	8	reconsiders	reconsider	VERB
taxlaw-11798	290	9	the	the	DET
taxlaw-11798	290	10	accumulation	accumulation	NOUN
taxlaw-11798	290	11	issue	issue	NOUN
taxlaw-11798	290	12	in	in	ADP
taxlaw-11798	290	13	the	the	DET
taxlaw-11798	290	14	context	context	NOUN
taxlaw-11798	290	15	of	of	ADP
taxlaw-11798	290	16	bunching	bunch	VERB
taxlaw-11798	290	17	motivated	motivated	ADJ
taxlaw-11798	290	18	daf	daf	PROPN
taxlaw-11798	290	19	account	account	NOUN
taxlaw-11798	290	20	holders	holder	NOUN
taxlaw-11798	290	21	,	,	PUNCT
taxlaw-11798	290	22	arguing	argue	VERB
taxlaw-11798	290	23	that	that	SCONJ
taxlaw-11798	290	24	the	the	DET
taxlaw-11798	290	25	idea	idea	NOUN
taxlaw-11798	290	26	that	that	SCONJ
taxlaw-11798	290	27	end	end	NOUN
taxlaw-11798	290	28	-	-	PUNCT
taxlaw-11798	290	29	use	use	NOUN
taxlaw-11798	290	30	charities	charity	NOUN
taxlaw-11798	290	31	are	be	AUX
taxlaw-11798	290	32	missing	miss	VERB
taxlaw-11798	290	33	out	out	ADP
taxlaw-11798	290	34	on	on	ADP
taxlaw-11798	290	35	assets	asset	NOUN
taxlaw-11798	290	36	accumulated	accumulate	VERB
taxlaw-11798	290	37	in	in	ADP
taxlaw-11798	290	38	dafs	dafs	NOUN
taxlaw-11798	290	39	may	may	AUX
taxlaw-11798	290	40	be	be	AUX
taxlaw-11798	290	41	inapposite	inapposite	ADJ
taxlaw-11798	290	42	in	in	ADP
taxlaw-11798	290	43	this	this	DET
taxlaw-11798	290	44	context	context	NOUN
taxlaw-11798	290	45	.	.	PUNCT
taxlaw-11798	291	1	professor	professor	NOUN
taxlaw-11798	291	2	roger	roger	PROPN
taxlaw-11798	291	3	colinvaux	colinvaux	PROPN
taxlaw-11798	291	4	has	have	AUX
taxlaw-11798	291	5	stressed	stress	VERB
taxlaw-11798	291	6	the	the	DET
taxlaw-11798	291	7	problem	problem	NOUN
taxlaw-11798	291	8	of	of	ADP
taxlaw-11798	291	9	growing	grow	VERB
taxlaw-11798	291	10	accumulation	accumulation	NOUN
taxlaw-11798	291	11	of	of	ADP
taxlaw-11798	291	12	assets	asset	NOUN
taxlaw-11798	291	13	in	in	ADP
taxlaw-11798	291	14	daf	daf	PROPN
taxlaw-11798	291	15	accounts	account	NOUN
taxlaw-11798	291	16	,	,	PUNCT
taxlaw-11798	291	17	noting	note	VERB
taxlaw-11798	291	18	that	that	SCONJ
taxlaw-11798	291	19	“	"	PUNCT
taxlaw-11798	291	20	dafs	dafs	NOUN
taxlaw-11798	291	21	controlled	control	VERB
taxlaw-11798	291	22	$	$	SYM
taxlaw-11798	291	23	32	32	NUM
taxlaw-11798	291	24	billion	billion	NUM
taxlaw-11798	291	25	in	in	ADP
taxlaw-11798	291	26	2007	2007	NUM
taxlaw-11798	291	27	,	,	PUNCT
taxlaw-11798	291	28	$	$	SYM
taxlaw-11798	291	29	70	70	NUM
taxlaw-11798	291	30	billion	billion	NUM
taxlaw-11798	291	31	in	in	ADP
taxlaw-11798	291	32	2014	2014	NUM
taxlaw-11798	291	33	,	,	PUNCT
taxlaw-11798	291	34	$	$	SYM
taxlaw-11798	291	35	142	142	NUM
taxlaw-11798	291	36	billion	billion	NUM
taxlaw-11798	291	37	in	in	ADP
taxlaw-11798	291	38	2019	2019	NUM
taxlaw-11798	291	39	,	,	PUNCT
taxlaw-11798	291	40	and	and	CCONJ
taxlaw-11798	291	41	$	$	SYM
taxlaw-11798	291	42	160	160	NUM
taxlaw-11798	291	43	billion	billion	NUM
taxlaw-11798	291	44	in	in	ADP
taxlaw-11798	291	45	2020.”81	2020.”81	PROPN
taxlaw-11798	291	46	as	as	SCONJ
taxlaw-11798	291	47	colinvaux	colinvaux	ADV
taxlaw-11798	291	48	argues	argue	VERB
taxlaw-11798	291	49	,	,	PUNCT
taxlaw-11798	291	50	“	"	PUNCT
taxlaw-11798	291	51	viewed	view	VERB
taxlaw-11798	291	52	as	as	ADP
taxlaw-11798	291	53	public	public	ADJ
taxlaw-11798	291	54	charity	charity	NOUN
taxlaw-11798	291	55	substitutes	substitute	NOUN
taxlaw-11798	291	56	,	,	PUNCT
taxlaw-11798	291	57	contributions	contribution	NOUN
taxlaw-11798	291	58	to	to	ADP
taxlaw-11798	291	59	[	[	PUNCT
taxlaw-11798	291	60	dafs	dafs	NOUN
taxlaw-11798	291	61	]	]	PUNCT
taxlaw-11798	291	62	represent	represent	VERB
taxlaw-11798	291	63	a	a	DET
taxlaw-11798	291	64	delay	delay	NOUN
taxlaw-11798	291	65	to	to	ADP
taxlaw-11798	291	66	charity	charity	NOUN
taxlaw-11798	291	67	,	,	PUNCT
taxlaw-11798	291	68	pure	pure	ADJ
taxlaw-11798	291	69	and	and	CCONJ
taxlaw-11798	291	70	simple	simple	ADJ
taxlaw-11798	291	71	.	.	PUNCT
taxlaw-11798	292	1	”82	”82	VERB
taxlaw-11798	293	1	but	but	CCONJ
taxlaw-11798	293	2	is	be	AUX
taxlaw-11798	293	3	it	it	PRON
taxlaw-11798	293	4	so	so	ADV
taxlaw-11798	293	5	simple	simple	ADJ
taxlaw-11798	293	6	?	?	PUNCT
taxlaw-11798	294	1	even	even	ADV
taxlaw-11798	294	2	setting	set	VERB
taxlaw-11798	294	3	aside	aside	ADP
taxlaw-11798	294	4	arguments	argument	NOUN
taxlaw-11798	294	5	about	about	ADP
taxlaw-11798	294	6	the	the	DET
taxlaw-11798	294	7	merits	merit	NOUN
taxlaw-11798	294	8	of	of	ADP
taxlaw-11798	294	9	philanthropy	philanthropy	NOUN
taxlaw-11798	294	10	directed	direct	VERB
taxlaw-11798	294	11	towards	towards	ADP
taxlaw-11798	294	12	future	future	NOUN
taxlaw-11798	294	13	versus	versus	ADP
taxlaw-11798	294	14	current	current	ADJ
taxlaw-11798	294	15	generations	generation	NOUN
taxlaw-11798	294	16	,	,	PUNCT
taxlaw-11798	294	17	investment	investment	NOUN
taxlaw-11798	294	18	gains	gain	NOUN
taxlaw-11798	294	19	on	on	ADP
taxlaw-11798	294	20	daf	daf	PROPN
taxlaw-11798	294	21	balances	balance	NOUN
taxlaw-11798	294	22	,	,	PUNCT
taxlaw-11798	294	23	etc	etc	X
taxlaw-11798	294	24	.	.	X
taxlaw-11798	294	25	,	,	PUNCT
taxlaw-11798	294	26	it	it	PRON
taxlaw-11798	294	27	is	be	AUX
taxlaw-11798	294	28	not	not	PART
taxlaw-11798	294	29	so	so	ADV
taxlaw-11798	294	30	clear	clear	ADJ
taxlaw-11798	294	31	that	that	SCONJ
taxlaw-11798	294	32	these	these	DET
taxlaw-11798	294	33	accumulations	accumulation	NOUN
taxlaw-11798	294	34	are	be	AUX
taxlaw-11798	294	35	problematic	problematic	ADJ
taxlaw-11798	294	36	for	for	ADP
taxlaw-11798	294	37	bunching	bunch	VERB
taxlaw-11798	294	38	motivated	motivated	ADJ
taxlaw-11798	294	39	daf	daf	NOUN
taxlaw-11798	294	40	holders.83	holders.83	PROPN
taxlaw-11798	294	41	first	first	ADV
taxlaw-11798	294	42	,	,	PUNCT
taxlaw-11798	294	43	return	return	VERB
taxlaw-11798	294	44	to	to	ADP
taxlaw-11798	294	45	figures	figure	NOUN
taxlaw-11798	294	46	2	2	NUM
taxlaw-11798	294	47	to	to	PART
taxlaw-11798	294	48	4	4	NUM
taxlaw-11798	294	49	above	above	ADV
taxlaw-11798	294	50	.	.	PUNCT
taxlaw-11798	295	1	daf	daf	ADJ
taxlaw-11798	295	2	assets	asset	NOUN
taxlaw-11798	295	3	are	be	AUX
taxlaw-11798	295	4	growing	grow	VERB
taxlaw-11798	295	5	primarily	primarily	ADV
taxlaw-11798	295	6	because	because	SCONJ
taxlaw-11798	295	7	so	so	ADV
taxlaw-11798	295	8	many	many	ADJ
taxlaw-11798	295	9	more	more	ADJ
taxlaw-11798	295	10	taxpayers	taxpayer	NOUN
taxlaw-11798	295	11	are	be	AUX
taxlaw-11798	295	12	taking	take	VERB
taxlaw-11798	295	13	advantage	advantage	NOUN
taxlaw-11798	295	14	of	of	ADP
taxlaw-11798	295	15	the	the	DET
taxlaw-11798	295	16	opportunity	opportunity	NOUN
taxlaw-11798	295	17	.	.	PUNCT
taxlaw-11798	296	1	in	in	ADP
taxlaw-11798	296	2	fact	fact	NOUN
taxlaw-11798	296	3	,	,	PUNCT
taxlaw-11798	296	4	average	average	ADJ
taxlaw-11798	296	5	account	account	NOUN
taxlaw-11798	296	6	levels	level	NOUN
taxlaw-11798	296	7	are	be	AUX
taxlaw-11798	296	8	falling	fall	VERB
taxlaw-11798	296	9	,	,	PUNCT
taxlaw-11798	296	10	not	not	PART
taxlaw-11798	296	11	rising	rise	VERB
taxlaw-11798	296	12	,	,	PUNCT
taxlaw-11798	296	13	despite	despite	SCONJ
taxlaw-11798	296	14	the	the	DET
taxlaw-11798	296	15	existence	existence	NOUN
taxlaw-11798	296	16	of	of	ADP
taxlaw-11798	296	17	a	a	DET
taxlaw-11798	296	18	sustained	sustained	ADJ
taxlaw-11798	296	19	bull	bull	NOUN
taxlaw-11798	296	20	market	market	NOUN
taxlaw-11798	296	21	in	in	ADP
taxlaw-11798	296	22	the	the	DET
taxlaw-11798	296	23	2010s	2010s	NUM
taxlaw-11798	296	24	that	that	PRON
taxlaw-11798	296	25	boosted	boost	VERB
taxlaw-11798	296	26	most	most	ADJ
taxlaw-11798	296	27	investment	investment	NOUN
taxlaw-11798	296	28	portfolios	portfolio	NOUN
taxlaw-11798	296	29	.	.	PUNCT
taxlaw-11798	297	1	the	the	DET
taxlaw-11798	297	2	fact	fact	NOUN
taxlaw-11798	297	3	that	that	SCONJ
taxlaw-11798	297	4	13	13	NUM
taxlaw-11798	297	5	%	%	NOUN
taxlaw-11798	297	6	of	of	ADP
taxlaw-11798	297	7	charitable	charitable	ADJ
taxlaw-11798	297	8	dollars	dollar	NOUN
taxlaw-11798	297	9	are	be	AUX
taxlaw-11798	297	10	funneled	funnel	VERB
taxlaw-11798	297	11	through	through	ADP
taxlaw-11798	297	12	dafs	dafs	NOUN
taxlaw-11798	297	13	today,84	today,84	ADJ
taxlaw-11798	297	14	or	or	CCONJ
taxlaw-11798	297	15	perhaps	perhaps	ADV
taxlaw-11798	297	16	33	33	NUM
taxlaw-11798	297	17	%	%	NOUN
taxlaw-11798	297	18	tomorrow	tomorrow	NOUN
taxlaw-11798	297	19	,	,	PUNCT
taxlaw-11798	297	20	should	should	AUX
taxlaw-11798	297	21	not	not	PART
taxlaw-11798	297	22	be	be	AUX
taxlaw-11798	297	23	terribly	terribly	ADV
taxlaw-11798	297	24	worrying	worrying	ADJ
taxlaw-11798	297	25	in	in	ADP
taxlaw-11798	297	26	steady	steady	ADJ
taxlaw-11798	297	27	state	state	NOUN
taxlaw-11798	297	28	,	,	PUNCT
taxlaw-11798	297	29	if	if	SCONJ
taxlaw-11798	297	30	dafs	dafs	ADJ
taxlaw-11798	297	31	are	be	AUX
taxlaw-11798	297	32	otherwise	otherwise	ADV
taxlaw-11798	297	33	acceptable	acceptable	ADJ
taxlaw-11798	297	34	as	as	ADP
taxlaw-11798	297	35	a	a	DET
taxlaw-11798	297	36	policy	policy	NOUN
taxlaw-11798	297	37	matter	matter	NOUN
taxlaw-11798	297	38	.	.	PUNCT
taxlaw-11798	298	1	in	in	ADP
taxlaw-11798	298	2	other	other	ADJ
taxlaw-11798	298	3	words	word	NOUN
taxlaw-11798	298	4	,	,	PUNCT
taxlaw-11798	298	5	it	it	PRON
taxlaw-11798	298	6	is	be	AUX
taxlaw-11798	298	7	not	not	PART
taxlaw-11798	298	8	the	the	DET
taxlaw-11798	298	9	size	size	NOUN
taxlaw-11798	298	10	of	of	ADP
taxlaw-11798	298	11	the	the	DET
taxlaw-11798	298	12	conduit	conduit	NOUN
taxlaw-11798	298	13	or	or	CCONJ
taxlaw-11798	298	14	the	the	DET
taxlaw-11798	298	15	number	number	NOUN
taxlaw-11798	298	16	of	of	ADP
taxlaw-11798	298	17	taxpayers	taxpayer	NOUN
taxlaw-11798	298	18	taking	take	VERB
taxlaw-11798	298	19	advantage	advantage	NOUN
taxlaw-11798	298	20	of	of	ADP
taxlaw-11798	298	21	it	it	PRON
taxlaw-11798	298	22	that	that	PRON
taxlaw-11798	298	23	should	should	AUX
taxlaw-11798	298	24	matter	matter	VERB
taxlaw-11798	298	25	.	.	PUNCT
taxlaw-11798	299	1	the	the	DET
taxlaw-11798	299	2	question	question	NOUN
taxlaw-11798	299	3	is	be	AUX
taxlaw-11798	299	4	whether	whether	SCONJ
taxlaw-11798	299	5	dafs	dafs	VERB
taxlaw-11798	299	6	advance	advance	NOUN
taxlaw-11798	299	7	or	or	CCONJ
taxlaw-11798	299	8	retard	retard	VERB
taxlaw-11798	299	9	our	our	PRON
taxlaw-11798	299	10	tax	tax	NOUN
taxlaw-11798	299	11	policy	policy	NOUN
taxlaw-11798	299	12	goals	goal	NOUN
taxlaw-11798	299	13	.	.	PUNCT
taxlaw-11798	300	1	second	second	ADJ
taxlaw-11798	300	2	,	,	PUNCT
taxlaw-11798	300	3	it	it	PRON
taxlaw-11798	300	4	seems	seem	VERB
taxlaw-11798	300	5	probable	probable	ADJ
taxlaw-11798	300	6	that	that	SCONJ
taxlaw-11798	300	7	tcja	tcja	NOUN
taxlaw-11798	300	8	-	-	PUNCT
taxlaw-11798	300	9	motivated	motivate	VERB
taxlaw-11798	300	10	bunchers	buncher	NOUN
taxlaw-11798	300	11	are	be	AUX
taxlaw-11798	300	12	less	less	ADV
taxlaw-11798	300	13	likely	likely	ADJ
taxlaw-11798	300	14	than	than	ADP
taxlaw-11798	300	15	some	some	DET
taxlaw-11798	300	16	other	other	ADJ
taxlaw-11798	300	17	daf	daf	PROPN
taxlaw-11798	300	18	holders	holder	NOUN
taxlaw-11798	300	19	to	to	PART
taxlaw-11798	300	20	allow	allow	VERB
taxlaw-11798	300	21	assets	asset	NOUN
taxlaw-11798	300	22	to	to	PART
taxlaw-11798	300	23	rest	rest	VERB
taxlaw-11798	300	24	in	in	ADP
taxlaw-11798	300	25	dafs	dafs	NOUN
taxlaw-11798	300	26	indefinitely	indefinitely	ADV
taxlaw-11798	300	27	.	.	PUNCT
taxlaw-11798	301	1	the	the	DET
taxlaw-11798	301	2	whole	whole	ADJ
taxlaw-11798	301	3	idea	idea	NOUN
taxlaw-11798	301	4	here	here	ADV
taxlaw-11798	301	5	is	be	AUX
taxlaw-11798	301	6	that	that	SCONJ
taxlaw-11798	301	7	bunchers	buncher	NOUN
taxlaw-11798	301	8	actively	actively	ADV
taxlaw-11798	301	9	manage	manage	VERB
taxlaw-11798	301	10	their	their	PRON
taxlaw-11798	301	11	daf	daf	PROPN
taxlaw-11798	301	12	contributions	contribution	NOUN
taxlaw-11798	301	13	and	and	CCONJ
taxlaw-11798	301	14	disbursements	disbursement	NOUN
taxlaw-11798	301	15	over	over	ADP
taxlaw-11798	301	16	the	the	DET
taxlaw-11798	301	17	years	year	NOUN
taxlaw-11798	301	18	to	to	PART
taxlaw-11798	301	19	minimize	minimize	VERB
taxlaw-11798	301	20	tax	tax	NOUN
taxlaw-11798	301	21	given	give	VERB
taxlaw-11798	301	22	the	the	DET
taxlaw-11798	301	23	tcja	tcja	NOUN
taxlaw-11798	301	24	’s	’s	PART
taxlaw-11798	301	25	enhanced	enhance	VERB
taxlaw-11798	301	26	standard	standard	ADJ
taxlaw-11798	301	27	deduction	deduction	NOUN
taxlaw-11798	301	28	and	and	CCONJ
taxlaw-11798	301	29	limit	limit	NOUN
taxlaw-11798	301	30	on	on	ADP
taxlaw-11798	301	31	salt	salt	NOUN
taxlaw-11798	301	32	deductions	deduction	NOUN
taxlaw-11798	301	33	.	.	PUNCT
taxlaw-11798	302	1	this	this	PRON
taxlaw-11798	302	2	is	be	AUX
taxlaw-11798	302	3	an	an	DET
taxlaw-11798	302	4	ongoing	ongoing	ADJ
taxlaw-11798	302	5	process	process	NOUN
taxlaw-11798	302	6	,	,	PUNCT
taxlaw-11798	302	7	a	a	DET
taxlaw-11798	302	8	repeat	repeat	NOUN
taxlaw-11798	302	9	game	game	NOUN
taxlaw-11798	302	10	.	.	PUNCT
taxlaw-11798	303	1	as	as	SCONJ
taxlaw-11798	303	2	discussed	discuss	VERB
taxlaw-11798	303	3	below	below	ADV
taxlaw-11798	303	4	,	,	PUNCT
taxlaw-11798	303	5	tax	tax	NOUN
taxlaw-11798	303	6	savings	saving	NOUN
taxlaw-11798	303	7	are	be	AUX
taxlaw-11798	303	8	maximized	maximize	VERB
taxlaw-11798	303	9	by	by	ADP
taxlaw-11798	303	10	increasing	increase	VERB
taxlaw-11798	303	11	the	the	DET
taxlaw-11798	303	12	number	number	NOUN
taxlaw-11798	303	13	of	of	ADP
taxlaw-11798	303	14	years	year	NOUN
taxlaw-11798	303	15	between	between	ADP
taxlaw-11798	303	16	bunched	bunch	VERB
taxlaw-11798	303	17	contributions	contribution	NOUN
taxlaw-11798	303	18	to	to	ADP
taxlaw-11798	303	19	a	a	DET
taxlaw-11798	303	20	daf	daf	NOUN
taxlaw-11798	303	21	,	,	PUNCT
taxlaw-11798	303	22	but	but	CCONJ
taxlaw-11798	303	23	doing	do	VERB
taxlaw-11798	303	24	so	so	ADV
taxlaw-11798	303	25	is	be	AUX
taxlaw-11798	303	26	limited	limit	VERB
taxlaw-11798	303	27	80	80	NUM
taxlaw-11798	303	28	these	these	DET
taxlaw-11798	303	29	reforms	reform	NOUN
taxlaw-11798	303	30	are	be	AUX
taxlaw-11798	303	31	discussed	discuss	VERB
taxlaw-11798	303	32	infra	infra	NOUN
taxlaw-11798	303	33	.	.	PUNCT
taxlaw-11798	304	1	81	81	NUM
taxlaw-11798	304	2	colinvaux	colinvaux	NOUN
taxlaw-11798	304	3	(	(	PUNCT
taxlaw-11798	304	4	2022	2022	NUM
taxlaw-11798	304	5	)	)	PUNCT
taxlaw-11798	304	6	,	,	PUNCT
taxlaw-11798	304	7	supra	supra	PROPN
taxlaw-11798	304	8	note	note	PROPN
taxlaw-11798	304	9	31	31	NUM
taxlaw-11798	304	10	,	,	PUNCT
taxlaw-11798	304	11	at	at	ADP
taxlaw-11798	304	12	22	22	NUM
taxlaw-11798	304	13	.	.	PUNCT
taxlaw-11798	305	1	82	82	NUM
taxlaw-11798	305	2	colinvaux	colinvaux	NOUN
taxlaw-11798	305	3	(	(	PUNCT
taxlaw-11798	305	4	2017	2017	NUM
taxlaw-11798	305	5	)	)	PUNCT
taxlaw-11798	305	6	,	,	PUNCT
taxlaw-11798	305	7	supra	supra	PROPN
taxlaw-11798	305	8	note	note	PROPN
taxlaw-11798	305	9	22	22	NUM
taxlaw-11798	305	10	,	,	PUNCT
taxlaw-11798	305	11	at	at	ADP
taxlaw-11798	305	12	58	58	NUM
taxlaw-11798	305	13	.	.	NOUN
taxlaw-11798	305	14	83	83	NUM
taxlaw-11798	305	15	as	as	SCONJ
taxlaw-11798	305	16	professor	professor	PROPN
taxlaw-11798	305	17	brunson	brunson	PROPN
taxlaw-11798	305	18	explains	explain	VERB
taxlaw-11798	305	19	,	,	PUNCT
taxlaw-11798	305	20	if	if	SCONJ
taxlaw-11798	305	21	we	we	PRON
taxlaw-11798	305	22	should	should	AUX
taxlaw-11798	305	23	take	take	VERB
taxlaw-11798	305	24	future	future	ADJ
taxlaw-11798	305	25	generations	generation	NOUN
taxlaw-11798	305	26	into	into	ADP
taxlaw-11798	305	27	account	account	NOUN
taxlaw-11798	305	28	in	in	ADP
taxlaw-11798	305	29	our	our	PRON
taxlaw-11798	305	30	current	current	ADJ
taxlaw-11798	305	31	decision	decision	NOUN
taxlaw-11798	305	32	-	-	PUNCT
taxlaw-11798	305	33	making	making	NOUN
taxlaw-11798	305	34	-	-	PUNCT
taxlaw-11798	305	35	and	and	CCONJ
taxlaw-11798	305	36	especially	especially	ADV
taxlaw-11798	305	37	if	if	SCONJ
taxlaw-11798	305	38	they	they	PRON
taxlaw-11798	305	39	count	count	VERB
taxlaw-11798	305	40	equally	equally	ADV
taxlaw-11798	305	41	to	to	ADP
taxlaw-11798	305	42	current	current	ADJ
taxlaw-11798	305	43	generations	generation	NOUN
taxlaw-11798	305	44	-	-	PUNCT
taxlaw-11798	305	45	the	the	DET
taxlaw-11798	305	46	idea	idea	NOUN
taxlaw-11798	305	47	of	of	ADP
taxlaw-11798	305	48	preferring	prefer	VERB
taxlaw-11798	305	49	current	current	ADJ
taxlaw-11798	305	50	charitable	charitable	ADJ
taxlaw-11798	305	51	distributions	distribution	NOUN
taxlaw-11798	305	52	may	may	AUX
taxlaw-11798	305	53	lose	lose	VERB
taxlaw-11798	305	54	some	some	PRON
taxlaw-11798	305	55	of	of	ADP
taxlaw-11798	305	56	its	its	PRON
taxlaw-11798	305	57	power	power	NOUN
taxlaw-11798	305	58	.	.	PUNCT
taxlaw-11798	306	1	that	that	PRON
taxlaw-11798	306	2	is	be	AUX
taxlaw-11798	306	3	especially	especially	ADV
taxlaw-11798	306	4	the	the	DET
taxlaw-11798	306	5	case	case	NOUN
taxlaw-11798	306	6	if	if	SCONJ
taxlaw-11798	306	7	the	the	DET
taxlaw-11798	306	8	private	private	ADJ
taxlaw-11798	306	9	foundation	foundation	NOUN
taxlaw-11798	306	10	or	or	CCONJ
taxlaw-11798	306	11	donor	donor	NOUN
taxlaw-11798	306	12	-	-	PUNCT
taxlaw-11798	306	13	advised	advise	VERB
taxlaw-11798	306	14	fund	fund	NOUN
taxlaw-11798	306	15	that	that	PRON
taxlaw-11798	306	16	holds	hold	VERB
taxlaw-11798	306	17	charitable	charitable	ADJ
taxlaw-11798	306	18	dollars	dollar	NOUN
taxlaw-11798	306	19	instead	instead	ADV
taxlaw-11798	306	20	of	of	ADP
taxlaw-11798	306	21	distributing	distribute	VERB
taxlaw-11798	306	22	them	they	PRON
taxlaw-11798	306	23	earns	earn	VERB
taxlaw-11798	306	24	a	a	DET
taxlaw-11798	306	25	high	high	ADJ
taxlaw-11798	306	26	enough	enough	ADJ
taxlaw-11798	306	27	return	return	NOUN
taxlaw-11798	306	28	on	on	ADP
taxlaw-11798	306	29	those	those	DET
taxlaw-11798	306	30	assets	asset	NOUN
taxlaw-11798	306	31	.	.	PUNCT
taxlaw-11798	307	1	provided	provide	VERB
taxlaw-11798	307	2	that	that	SCONJ
taxlaw-11798	307	3	the	the	DET
taxlaw-11798	307	4	discount	discount	NOUN
taxlaw-11798	307	5	rate	rate	NOUN
taxlaw-11798	307	6	applied	apply	VERB
taxlaw-11798	307	7	to	to	ADP
taxlaw-11798	307	8	the	the	DET
taxlaw-11798	307	9	future	future	ADJ
taxlaw-11798	307	10	charitable	charitable	ADJ
taxlaw-11798	307	11	donation	donation	NOUN
taxlaw-11798	307	12	is	be	AUX
taxlaw-11798	307	13	equal	equal	ADJ
taxlaw-11798	307	14	to	to	ADP
taxlaw-11798	307	15	the	the	DET
taxlaw-11798	307	16	market	market	NOUN
taxlaw-11798	307	17	rate	rate	NOUN
taxlaw-11798	307	18	of	of	ADP
taxlaw-11798	307	19	return	return	NOUN
taxlaw-11798	307	20	a	a	DET
taxlaw-11798	307	21	foundation	foundation	NOUN
taxlaw-11798	307	22	or	or	CCONJ
taxlaw-11798	307	23	donor	donor	NOUN
taxlaw-11798	307	24	-	-	PUNCT
taxlaw-11798	307	25	advised	advise	VERB
taxlaw-11798	307	26	fund	fund	NOUN
taxlaw-11798	307	27	can	can	AUX
taxlaw-11798	307	28	earn	earn	VERB
taxlaw-11798	307	29	on	on	ADP
taxlaw-11798	307	30	the	the	DET
taxlaw-11798	307	31	money	money	NOUN
taxlaw-11798	307	32	,	,	PUNCT
taxlaw-11798	307	33	society	society	NOUN
taxlaw-11798	307	34	should	should	AUX
taxlaw-11798	307	35	be	be	AUX
taxlaw-11798	307	36	indifferent	indifferent	ADJ
taxlaw-11798	307	37	as	as	ADP
taxlaw-11798	307	38	to	to	ADP
taxlaw-11798	307	39	whether	whether	SCONJ
taxlaw-11798	307	40	charitable	charitable	ADJ
taxlaw-11798	307	41	expenditures	expenditure	NOUN
taxlaw-11798	307	42	occur	occur	VERB
taxlaw-11798	307	43	today	today	NOUN
taxlaw-11798	307	44	or	or	CCONJ
taxlaw-11798	307	45	in	in	ADP
taxlaw-11798	307	46	the	the	DET
taxlaw-11798	307	47	future	future	NOUN
taxlaw-11798	307	48	(	(	PUNCT
taxlaw-11798	307	49	citations	citation	NOUN
taxlaw-11798	307	50	omitted	omit	VERB
taxlaw-11798	307	51	)	)	PUNCT
taxlaw-11798	307	52	.	.	PUNCT
taxlaw-11798	308	1	see	see	VERB
taxlaw-11798	308	2	brunson	brunson	PROPN
taxlaw-11798	308	3	,	,	PUNCT
taxlaw-11798	308	4	supra	supra	PROPN
taxlaw-11798	308	5	note	note	PROPN
taxlaw-11798	308	6	17	17	NUM
taxlaw-11798	308	7	,	,	PUNCT
taxlaw-11798	308	8	at	at	ADP
taxlaw-11798	308	9	264	264	NUM
taxlaw-11798	308	10	.	.	PUNCT
taxlaw-11798	309	1	but	but	CCONJ
taxlaw-11798	309	2	see	see	VERB
taxlaw-11798	309	3	galle	galle	PROPN
taxlaw-11798	309	4	,	,	PUNCT
taxlaw-11798	309	5	supra	supra	PROPN
taxlaw-11798	309	6	note	note	PROPN
taxlaw-11798	309	7	31	31	NUM
taxlaw-11798	309	8	,	,	PUNCT
taxlaw-11798	309	9	at	at	ADP
taxlaw-11798	309	10	1159	1159	NUM
taxlaw-11798	309	11	(	(	PUNCT
taxlaw-11798	309	12	arguing	argue	VERB
taxlaw-11798	309	13	that	that	SCONJ
taxlaw-11798	309	14	“	"	PUNCT
taxlaw-11798	309	15	shortterm	shortterm	PROPN
taxlaw-11798	309	16	spending	spending	NOUN
taxlaw-11798	309	17	can	can	AUX
taxlaw-11798	309	18	have	have	VERB
taxlaw-11798	309	19	long	long	ADV
taxlaw-11798	309	20	-	-	PUNCT
taxlaw-11798	309	21	lasting	last	VERB
taxlaw-11798	309	22	impact	impact	NOUN
taxlaw-11798	309	23	,	,	PUNCT
taxlaw-11798	309	24	that	that	SCONJ
taxlaw-11798	309	25	future	future	ADJ
taxlaw-11798	309	26	charitable	charitable	ADJ
taxlaw-11798	309	27	spending	spending	NOUN
taxlaw-11798	309	28	is	be	AUX
taxlaw-11798	309	29	likely	likely	ADJ
taxlaw-11798	309	30	to	to	PART
taxlaw-11798	309	31	be	be	AUX
taxlaw-11798	309	32	less	less	ADV
taxlaw-11798	309	33	valuable	valuable	ADJ
taxlaw-11798	309	34	because	because	SCONJ
taxlaw-11798	309	35	the	the	DET
taxlaw-11798	309	36	growing	grow	VERB
taxlaw-11798	309	37	philanthropic	philanthropic	NOUN
taxlaw-11798	309	38	sector	sector	NOUN
taxlaw-11798	309	39	will	will	AUX
taxlaw-11798	309	40	have	have	VERB
taxlaw-11798	309	41	to	to	PART
taxlaw-11798	309	42	turn	turn	VERB
taxlaw-11798	309	43	to	to	ADP
taxlaw-11798	309	44	lower	low	ADJ
taxlaw-11798	309	45	priority	priority	NOUN
taxlaw-11798	309	46	projects	project	NOUN
taxlaw-11798	309	47	,	,	PUNCT
taxlaw-11798	309	48	and	and	CCONJ
taxlaw-11798	309	49	that	that	SCONJ
taxlaw-11798	309	50	spreading	spread	VERB
taxlaw-11798	309	51	spending	spend	VERB
taxlaw-11798	309	52	out	out	ADP
taxlaw-11798	309	53	over	over	ADP
taxlaw-11798	309	54	time	time	NOUN
taxlaw-11798	309	55	introduces	introduce	NOUN
taxlaw-11798	309	56	several	several	ADJ
taxlaw-11798	309	57	different	different	ADJ
taxlaw-11798	309	58	forms	form	NOUN
taxlaw-11798	309	59	of	of	ADP
taxlaw-11798	309	60	agency	agency	NOUN
taxlaw-11798	309	61	and	and	CCONJ
taxlaw-11798	309	62	information	information	NOUN
taxlaw-11798	309	63	costs	cost	NOUN
taxlaw-11798	309	64	”	"	PUNCT
taxlaw-11798	309	65	)	)	PUNCT
taxlaw-11798	309	66	.	.	PUNCT
taxlaw-11798	310	1	84	84	NUM
taxlaw-11798	310	2	colinvaux	colinvaux	NOUN
taxlaw-11798	310	3	(	(	PUNCT
taxlaw-11798	310	4	2022	2022	NUM
taxlaw-11798	310	5	)	)	PUNCT
taxlaw-11798	310	6	,	,	PUNCT
taxlaw-11798	310	7	supra	supra	PROPN
taxlaw-11798	310	8	note	note	PROPN
taxlaw-11798	310	9	31	31	NUM
taxlaw-11798	310	10	,	,	PUNCT
taxlaw-11798	310	11	at	at	ADP
taxlaw-11798	310	12	7	7	NUM
taxlaw-11798	310	13	(	(	PUNCT
taxlaw-11798	310	14	citing	cite	VERB
taxlaw-11798	310	15	nat’l	nat’l	NOUN
taxlaw-11798	310	16	philanthropic	philanthropic	NOUN
taxlaw-11798	310	17	tr	tr	VERB
taxlaw-11798	310	18	.	.	PROPN
taxlaw-11798	310	19	,	,	PUNCT
taxlaw-11798	310	20	2020	2020	NUM
taxlaw-11798	310	21	donoradvised	donoradvise	VERB
taxlaw-11798	310	22	fund	fund	NOUN
taxlaw-11798	310	23	report	report	NOUN
taxlaw-11798	310	24	(	(	PUNCT
taxlaw-11798	310	25	2020	2020	NUM
taxlaw-11798	310	26	)	)	PUNCT
taxlaw-11798	310	27	)	)	PUNCT
taxlaw-11798	310	28	.	.	PUNCT
taxlaw-11798	311	1	2023	2023	NUM
taxlaw-11798	311	2	]	]	PUNCT
taxlaw-11798	311	3	donor	donor	NOUN
taxlaw-11798	311	4	advised	advise	VERB
taxlaw-11798	311	5	funds	fund	NOUN
taxlaw-11798	311	6	19	19	NUM
taxlaw-11798	311	7	by	by	ADP
taxlaw-11798	311	8	a	a	DET
taxlaw-11798	311	9	taxpayer	taxpayer	NOUN
taxlaw-11798	311	10	’s	’s	PART
taxlaw-11798	311	11	liquid	liquid	ADJ
taxlaw-11798	311	12	resources	resource	NOUN
taxlaw-11798	311	13	available	available	ADJ
taxlaw-11798	311	14	to	to	ADP
taxlaw-11798	311	15	bunch	bunch	NOUN
taxlaw-11798	311	16	and	and	CCONJ
taxlaw-11798	311	17	perhaps	perhaps	ADV
taxlaw-11798	311	18	by	by	ADP
taxlaw-11798	311	19	concerns	concern	NOUN
taxlaw-11798	311	20	that	that	SCONJ
taxlaw-11798	311	21	the	the	DET
taxlaw-11798	311	22	rules	rule	NOUN
taxlaw-11798	311	23	of	of	ADP
taxlaw-11798	311	24	the	the	DET
taxlaw-11798	311	25	game	game	NOUN
taxlaw-11798	311	26	may	may	AUX
taxlaw-11798	311	27	change	change	VERB
taxlaw-11798	311	28	at	at	ADP
taxlaw-11798	311	29	any	any	DET
taxlaw-11798	311	30	time.85	time.85	NOUN
taxlaw-11798	311	31	compare	compare	VERB
taxlaw-11798	311	32	a	a	DET
taxlaw-11798	311	33	recent	recent	ADJ
taxlaw-11798	311	34	retiree	retiree	NOUN
taxlaw-11798	311	35	who	who	PRON
taxlaw-11798	311	36	pre	pre	VERB
taxlaw-11798	311	37	-	-	VERB
taxlaw-11798	311	38	funded	fund	VERB
taxlaw-11798	311	39	her	her	PRON
taxlaw-11798	311	40	daf	daf	NOUN
taxlaw-11798	311	41	account	account	NOUN
taxlaw-11798	311	42	with	with	ADP
taxlaw-11798	311	43	all	all	DET
taxlaw-11798	311	44	the	the	DET
taxlaw-11798	311	45	assets	asset	NOUN
taxlaw-11798	311	46	she	she	PRON
taxlaw-11798	311	47	plans	plan	VERB
taxlaw-11798	311	48	to	to	PART
taxlaw-11798	311	49	disburse	disburse	VERB
taxlaw-11798	311	50	during	during	ADP
taxlaw-11798	311	51	retirement	retirement	NOUN
taxlaw-11798	311	52	.	.	PUNCT
taxlaw-11798	312	1	this	this	DET
taxlaw-11798	312	2	individual	individual	NOUN
taxlaw-11798	312	3	is	be	AUX
taxlaw-11798	312	4	also	also	ADV
taxlaw-11798	312	5	tax	tax	NOUN
taxlaw-11798	312	6	motivated	motivated	ADJ
taxlaw-11798	312	7	,	,	PUNCT
taxlaw-11798	312	8	but	but	CCONJ
taxlaw-11798	312	9	for	for	ADP
taxlaw-11798	312	10	her	she	PRON
taxlaw-11798	312	11	it	it	PRON
taxlaw-11798	312	12	is	be	AUX
taxlaw-11798	312	13	not	not	PART
taxlaw-11798	312	14	a	a	DET
taxlaw-11798	312	15	repeat	repeat	NOUN
taxlaw-11798	312	16	game	game	NOUN
taxlaw-11798	312	17	,	,	PUNCT
taxlaw-11798	312	18	and	and	CCONJ
taxlaw-11798	312	19	not	not	PART
taxlaw-11798	312	20	knowing	know	VERB
taxlaw-11798	312	21	how	how	SCONJ
taxlaw-11798	312	22	long	long	ADV
taxlaw-11798	312	23	her	her	PRON
taxlaw-11798	312	24	retirement	retirement	NOUN
taxlaw-11798	312	25	may	may	AUX
taxlaw-11798	312	26	last	last	VERB
taxlaw-11798	312	27	,	,	PUNCT
taxlaw-11798	312	28	she	she	PRON
taxlaw-11798	312	29	might	might	AUX
taxlaw-11798	312	30	be	be	AUX
taxlaw-11798	312	31	tempted	tempt	VERB
taxlaw-11798	312	32	to	to	PART
taxlaw-11798	312	33	hang	hang	VERB
taxlaw-11798	312	34	on	on	ADP
taxlaw-11798	312	35	to	to	ADP
taxlaw-11798	312	36	these	these	DET
taxlaw-11798	312	37	daf	daf	PROPN
taxlaw-11798	312	38	dollars	dollar	NOUN
taxlaw-11798	312	39	indefinitely	indefinitely	ADV
taxlaw-11798	312	40	.	.	PUNCT
taxlaw-11798	313	1	or	or	CCONJ
taxlaw-11798	313	2	consider	consider	VERB
taxlaw-11798	313	3	the	the	DET
taxlaw-11798	313	4	wealthy	wealthy	ADJ
taxlaw-11798	313	5	taxpayer	taxpayer	NOUN
taxlaw-11798	313	6	who	who	PRON
taxlaw-11798	313	7	has	have	AUX
taxlaw-11798	313	8	decided	decide	VERB
taxlaw-11798	313	9	to	to	PART
taxlaw-11798	313	10	contribute	contribute	VERB
taxlaw-11798	313	11	a	a	DET
taxlaw-11798	313	12	complex	complex	ADJ
taxlaw-11798	313	13	asset	asset	NOUN
taxlaw-11798	313	14	–	–	PUNCT
taxlaw-11798	313	15	say	say	VERB
taxlaw-11798	313	16	a	a	DET
taxlaw-11798	313	17	piece	piece	NOUN
taxlaw-11798	313	18	of	of	ADP
taxlaw-11798	313	19	real	real	ADJ
taxlaw-11798	313	20	estate	estate	NOUN
taxlaw-11798	313	21	or	or	CCONJ
taxlaw-11798	313	22	a	a	DET
taxlaw-11798	313	23	partnership	partnership	NOUN
taxlaw-11798	313	24	interest	interest	NOUN
taxlaw-11798	313	25	–	–	PUNCT
taxlaw-11798	313	26	to	to	ADP
taxlaw-11798	313	27	a	a	DET
taxlaw-11798	313	28	daf	daf	NOUN
taxlaw-11798	313	29	.	.	PUNCT
taxlaw-11798	314	1	that	that	DET
taxlaw-11798	314	2	individual	individual	NOUN
taxlaw-11798	314	3	might	might	AUX
taxlaw-11798	314	4	be	be	AUX
taxlaw-11798	314	5	motivated	motivate	VERB
taxlaw-11798	314	6	by	by	ADP
taxlaw-11798	314	7	the	the	DET
taxlaw-11798	314	8	convenience	convenience	NOUN
taxlaw-11798	314	9	of	of	ADP
taxlaw-11798	314	10	letting	let	VERB
taxlaw-11798	314	11	the	the	DET
taxlaw-11798	314	12	daf	daf	PROPN
taxlaw-11798	314	13	sponsor	sponsor	NOUN
taxlaw-11798	314	14	handle	handle	VERB
taxlaw-11798	314	15	the	the	DET
taxlaw-11798	314	16	liquidation	liquidation	NOUN
taxlaw-11798	314	17	,	,	PUNCT
taxlaw-11798	314	18	or	or	CCONJ
taxlaw-11798	314	19	perhaps	perhaps	ADV
taxlaw-11798	314	20	the	the	DET
taxlaw-11798	314	21	prospect	prospect	NOUN
taxlaw-11798	314	22	of	of	ADP
taxlaw-11798	314	23	a	a	DET
taxlaw-11798	314	24	favorable	favorable	ADJ
taxlaw-11798	314	25	valuation	valuation	NOUN
taxlaw-11798	314	26	.	.	PUNCT
taxlaw-11798	315	1	once	once	SCONJ
taxlaw-11798	315	2	the	the	DET
taxlaw-11798	315	3	asset	asset	NOUN
taxlaw-11798	315	4	is	be	AUX
taxlaw-11798	315	5	liquidated	liquidate	VERB
taxlaw-11798	315	6	,	,	PUNCT
taxlaw-11798	315	7	however	however	ADV
taxlaw-11798	315	8	,	,	PUNCT
taxlaw-11798	315	9	this	this	DET
taxlaw-11798	315	10	individual	individual	ADJ
taxlaw-11798	315	11	might	might	AUX
taxlaw-11798	315	12	or	or	CCONJ
taxlaw-11798	315	13	might	might	AUX
taxlaw-11798	315	14	not	not	PART
taxlaw-11798	315	15	want	want	VERB
taxlaw-11798	315	16	to	to	PART
taxlaw-11798	315	17	speedily	speedily	ADV
taxlaw-11798	315	18	disburse	disburse	VERB
taxlaw-11798	315	19	the	the	DET
taxlaw-11798	315	20	funds	fund	NOUN
taxlaw-11798	315	21	.	.	PUNCT
taxlaw-11798	316	1	third	third	ADJ
taxlaw-11798	317	1	and	and	CCONJ
taxlaw-11798	317	2	finally	finally	ADV
taxlaw-11798	317	3	,	,	PUNCT
taxlaw-11798	317	4	it	it	PRON
taxlaw-11798	317	5	is	be	AUX
taxlaw-11798	317	6	not	not	PART
taxlaw-11798	317	7	clear	clear	ADJ
taxlaw-11798	317	8	that	that	SCONJ
taxlaw-11798	317	9	we	we	PRON
taxlaw-11798	317	10	should	should	AUX
taxlaw-11798	317	11	even	even	ADV
taxlaw-11798	317	12	think	think	VERB
taxlaw-11798	317	13	of	of	ADP
taxlaw-11798	317	14	contributions	contribution	NOUN
taxlaw-11798	317	15	to	to	PART
taxlaw-11798	317	16	dafs	dafs	VERB
taxlaw-11798	317	17	as	as	ADP
taxlaw-11798	317	18	delays	delay	NOUN
taxlaw-11798	317	19	of	of	ADP
taxlaw-11798	317	20	charity	charity	NOUN
taxlaw-11798	317	21	,	,	PUNCT
taxlaw-11798	317	22	at	at	ADP
taxlaw-11798	317	23	least	least	ADJ
taxlaw-11798	317	24	for	for	ADP
taxlaw-11798	317	25	bunchers	buncher	NOUN
taxlaw-11798	317	26	.	.	PUNCT
taxlaw-11798	318	1	absent	absent	ADJ
taxlaw-11798	318	2	dafs	dafs	NOUN
taxlaw-11798	318	3	,	,	PUNCT
taxlaw-11798	318	4	bunchers	buncher	NOUN
taxlaw-11798	318	5	would	would	AUX
taxlaw-11798	318	6	have	have	VERB
taxlaw-11798	318	7	two	two	NUM
taxlaw-11798	318	8	options.86	options.86	NOUN
taxlaw-11798	318	9	they	they	PRON
taxlaw-11798	318	10	could	could	AUX
taxlaw-11798	318	11	make	make	VERB
taxlaw-11798	318	12	ratable	ratable	ADJ
taxlaw-11798	318	13	contributions	contribution	NOUN
taxlaw-11798	318	14	to	to	ADP
taxlaw-11798	318	15	end	end	VERB
taxlaw-11798	318	16	-	-	PUNCT
taxlaw-11798	318	17	use	use	NOUN
taxlaw-11798	318	18	charities	charity	NOUN
taxlaw-11798	318	19	and	and	CCONJ
taxlaw-11798	318	20	leave	leave	VERB
taxlaw-11798	318	21	tax	tax	NOUN
taxlaw-11798	318	22	dollars	dollar	NOUN
taxlaw-11798	318	23	on	on	ADP
taxlaw-11798	318	24	the	the	DET
taxlaw-11798	318	25	table	table	NOUN
taxlaw-11798	318	26	,	,	PUNCT
taxlaw-11798	318	27	or	or	CCONJ
taxlaw-11798	318	28	they	they	PRON
taxlaw-11798	318	29	could	could	AUX
taxlaw-11798	318	30	accumulate	accumulate	VERB
taxlaw-11798	318	31	assets	asset	NOUN
taxlaw-11798	318	32	in	in	ADP
taxlaw-11798	318	33	a	a	DET
taxlaw-11798	318	34	taxable	taxable	ADJ
taxlaw-11798	318	35	account	account	NOUN
taxlaw-11798	318	36	at	at	ADP
taxlaw-11798	318	37	a	a	DET
taxlaw-11798	318	38	financial	financial	ADJ
taxlaw-11798	318	39	institution	institution	NOUN
taxlaw-11798	318	40	and	and	CCONJ
taxlaw-11798	318	41	make	make	VERB
taxlaw-11798	318	42	bunched	bunched	ADJ
taxlaw-11798	318	43	contributions	contribution	NOUN
taxlaw-11798	318	44	to	to	ADP
taxlaw-11798	318	45	various	various	ADJ
taxlaw-11798	318	46	charities	charity	NOUN
taxlaw-11798	318	47	every	every	DET
taxlaw-11798	318	48	three	three	NUM
taxlaw-11798	318	49	or	or	CCONJ
taxlaw-11798	318	50	four	four	NUM
taxlaw-11798	318	51	years	year	NOUN
taxlaw-11798	318	52	,	,	PUNCT
taxlaw-11798	318	53	for	for	ADP
taxlaw-11798	318	54	example	example	NOUN
taxlaw-11798	318	55	.	.	PUNCT
taxlaw-11798	319	1	to	to	ADP
taxlaw-11798	319	2	the	the	DET
taxlaw-11798	319	3	extent	extent	NOUN
taxlaw-11798	319	4	that	that	SCONJ
taxlaw-11798	319	5	bunchers	buncher	NOUN
taxlaw-11798	319	6	would	would	AUX
taxlaw-11798	319	7	follow	follow	VERB
taxlaw-11798	319	8	the	the	DET
taxlaw-11798	319	9	second	second	ADJ
taxlaw-11798	319	10	path	path	NOUN
taxlaw-11798	319	11	in	in	ADP
taxlaw-11798	319	12	order	order	NOUN
taxlaw-11798	319	13	to	to	PART
taxlaw-11798	319	14	minimize	minimize	VERB
taxlaw-11798	319	15	their	their	PRON
taxlaw-11798	319	16	taxes	taxis	NOUN
taxlaw-11798	319	17	,	,	PUNCT
taxlaw-11798	319	18	amounts	amount	VERB
taxlaw-11798	319	19	accumulating	accumulate	VERB
taxlaw-11798	319	20	in	in	ADP
taxlaw-11798	319	21	dafs	dafs	NOUN
taxlaw-11798	319	22	are	be	AUX
taxlaw-11798	319	23	not	not	PART
taxlaw-11798	319	24	dollars	dollar	NOUN
taxlaw-11798	319	25	that	that	PRON
taxlaw-11798	319	26	would	would	AUX
taxlaw-11798	319	27	be	be	AUX
taxlaw-11798	319	28	in	in	ADP
taxlaw-11798	319	29	the	the	DET
taxlaw-11798	319	30	hands	hand	NOUN
taxlaw-11798	319	31	of	of	ADP
taxlaw-11798	319	32	end	end	NOUN
taxlaw-11798	319	33	-	-	PUNCT
taxlaw-11798	319	34	use	use	NOUN
taxlaw-11798	319	35	charities	charity	NOUN
taxlaw-11798	319	36	but	but	CCONJ
taxlaw-11798	319	37	for	for	ADP
taxlaw-11798	319	38	daf	daf	PROPN
taxlaw-11798	319	39	contributions.87	contributions.87	PROPN
taxlaw-11798	319	40	b.	b.	PROPN
taxlaw-11798	320	1	the	the	DET
taxlaw-11798	320	2	cost	cost	NOUN
taxlaw-11798	320	3	of	of	ADP
taxlaw-11798	320	4	bunching	bunch	VERB
taxlaw-11798	320	5	to	to	ADP
taxlaw-11798	320	6	the	the	DET
taxlaw-11798	320	7	public	public	ADJ
taxlaw-11798	320	8	fisc	fisc	NOUN
taxlaw-11798	320	9	the	the	DET
taxlaw-11798	320	10	larger	large	ADJ
taxlaw-11798	320	11	public	public	ADJ
taxlaw-11798	320	12	policy	policy	NOUN
taxlaw-11798	320	13	concern	concern	NOUN
taxlaw-11798	320	14	raised	raise	VERB
taxlaw-11798	320	15	by	by	ADP
taxlaw-11798	320	16	bunching	bunch	VERB
taxlaw-11798	320	17	-	-	PUNCT
taxlaw-11798	320	18	motivated	motivate	VERB
taxlaw-11798	320	19	daf	daf	PROPN
taxlaw-11798	320	20	account	account	NOUN
taxlaw-11798	320	21	holders	holder	NOUN
taxlaw-11798	320	22	should	should	AUX
taxlaw-11798	320	23	be	be	AUX
taxlaw-11798	320	24	the	the	DET
taxlaw-11798	320	25	cost	cost	NOUN
taxlaw-11798	320	26	to	to	ADP
taxlaw-11798	320	27	the	the	DET
taxlaw-11798	320	28	public	public	ADJ
taxlaw-11798	320	29	fisc	fisc	NOUN
taxlaw-11798	320	30	of	of	ADP
taxlaw-11798	320	31	taxpayers	taxpayer	NOUN
taxlaw-11798	320	32	exploiting	exploit	VERB
taxlaw-11798	320	33	the	the	DET
taxlaw-11798	320	34	tcja	tcja	NOUN
taxlaw-11798	320	35	enhanced	enhance	VERB
taxlaw-11798	320	36	standard	standard	ADJ
taxlaw-11798	320	37	deduction	deduction	NOUN
taxlaw-11798	320	38	;	;	PUNCT
taxlaw-11798	320	39	a	a	DET
taxlaw-11798	320	40	cost	cost	NOUN
taxlaw-11798	320	41	that	that	PRON
taxlaw-11798	320	42	may	may	AUX
taxlaw-11798	320	43	or	or	CCONJ
taxlaw-11798	320	44	may	may	AUX
taxlaw-11798	320	45	not	not	PART
taxlaw-11798	320	46	be	be	AUX
taxlaw-11798	320	47	offset	offset	VERB
taxlaw-11798	320	48	in	in	ADP
taxlaw-11798	320	49	part	part	NOUN
taxlaw-11798	320	50	by	by	ADP
taxlaw-11798	320	51	the	the	DET
taxlaw-11798	320	52	creation	creation	NOUN
taxlaw-11798	320	53	of	of	ADP
taxlaw-11798	320	54	greater	great	ADJ
taxlaw-11798	320	55	incentives	incentive	NOUN
taxlaw-11798	320	56	to	to	PART
taxlaw-11798	320	57	contribute	contribute	VERB
taxlaw-11798	320	58	to	to	ADP
taxlaw-11798	320	59	charity.88	charity.88	NOUN
taxlaw-11798	320	60	consider	consider	VERB
taxlaw-11798	320	61	again	again	ADV
taxlaw-11798	320	62	the	the	DET
taxlaw-11798	320	63	case	case	NOUN
taxlaw-11798	320	64	of	of	ADP
taxlaw-11798	320	65	colby	colby	NOUN
taxlaw-11798	320	66	and	and	CCONJ
taxlaw-11798	320	67	dana	dana	PROPN
taxlaw-11798	320	68	,	,	PUNCT
taxlaw-11798	320	69	a	a	DET
taxlaw-11798	320	70	married	married	ADJ
taxlaw-11798	320	71	couple	couple	NOUN
taxlaw-11798	320	72	filing	filing	NOUN
taxlaw-11798	320	73	jointly	jointly	ADV
taxlaw-11798	320	74	who	who	PRON
taxlaw-11798	320	75	take	take	VERB
taxlaw-11798	320	76	the	the	DET
taxlaw-11798	320	77	maximum	maximum	ADJ
taxlaw-11798	320	78	$	$	SYM
taxlaw-11798	320	79	10,000	10,000	NUM
taxlaw-11798	320	80	salt	salt	NOUN
taxlaw-11798	320	81	deduction	deduction	NOUN
taxlaw-11798	320	82	and	and	CCONJ
taxlaw-11798	320	83	give	give	VERB
taxlaw-11798	320	84	$	$	SYM
taxlaw-11798	320	85	20,000	20,000	NUM
taxlaw-11798	320	86	to	to	PART
taxlaw-11798	320	87	charity	charity	VERB
taxlaw-11798	320	88	each	each	DET
taxlaw-11798	320	89	year	year	NOUN
taxlaw-11798	320	90	,	,	PUNCT
taxlaw-11798	320	91	on	on	ADP
taxlaw-11798	320	92	average.89	average.89	PROPN
taxlaw-11798	320	93	as	as	SCONJ
taxlaw-11798	320	94	shown	show	VERB
taxlaw-11798	320	95	above	above	ADV
taxlaw-11798	320	96	,	,	PUNCT
taxlaw-11798	320	97	bunching	bunch	VERB
taxlaw-11798	320	98	three	three	NUM
taxlaw-11798	320	99	years	year	NOUN
taxlaw-11798	320	100	of	of	ADP
taxlaw-11798	320	101	charity	charity	NOUN
taxlaw-11798	320	102	into	into	ADP
taxlaw-11798	320	103	a	a	DET
taxlaw-11798	320	104	single	single	ADJ
taxlaw-11798	320	105	year	year	NOUN
taxlaw-11798	320	106	$	$	SYM
taxlaw-11798	320	107	60,000	60,000	NUM
taxlaw-11798	320	108	daf	daf	NOUN
taxlaw-11798	320	109	contribution	contribution	NOUN
taxlaw-11798	320	110	increases	increase	VERB
taxlaw-11798	320	111	their	their	PRON
taxlaw-11798	320	112	three	three	NUM
taxlaw-11798	320	113	-	-	PUNCT
taxlaw-11798	320	114	year	year	NOUN
taxlaw-11798	320	115	total	total	NOUN
taxlaw-11798	320	116	below	below	ADP
taxlaw-11798	320	117	-	-	PUNCT
taxlaw-11798	320	118	the	the	DET
taxlaw-11798	320	119	-	-	PUNCT
taxlaw-11798	320	120	line	line	NOUN
taxlaw-11798	320	121	deductions	deduction	NOUN
taxlaw-11798	320	122	from	from	ADP
taxlaw-11798	320	123	$	$	SYM
taxlaw-11798	320	124	90,000	90,000	NUM
taxlaw-11798	320	125	to	to	ADP
taxlaw-11798	320	126	about	about	ADV
taxlaw-11798	320	127	$	$	SYM
taxlaw-11798	320	128	120,000	120,000	NUM
taxlaw-11798	320	129	,	,	PUNCT
taxlaw-11798	320	130	or	or	CCONJ
taxlaw-11798	320	131	by	by	ADP
taxlaw-11798	320	132	about	about	ADV
taxlaw-11798	320	133	$	$	SYM
taxlaw-11798	320	134	10,000	10,000	NUM
taxlaw-11798	320	135	a	a	DET
taxlaw-11798	320	136	year.90	year.90	NOUN
taxlaw-11798	320	137	at	at	ADP
taxlaw-11798	320	138	a	a	DET
taxlaw-11798	320	139	37	37	NUM
taxlaw-11798	320	140	%	%	NOUN
taxlaw-11798	320	141	marginal	marginal	ADJ
taxlaw-11798	320	142	tax	tax	NOUN
taxlaw-11798	320	143	85	85	NUM
taxlaw-11798	320	144	infra	infra	NOUN
taxlaw-11798	320	145	.	.	PUNCT
taxlaw-11798	321	1	86	86	NUM
taxlaw-11798	321	2	setting	set	VERB
taxlaw-11798	321	3	aside	aside	ADP
taxlaw-11798	321	4	the	the	DET
taxlaw-11798	321	5	private	private	ADJ
taxlaw-11798	321	6	foundation	foundation	NOUN
taxlaw-11798	321	7	option	option	NOUN
taxlaw-11798	321	8	,	,	PUNCT
taxlaw-11798	321	9	which	which	PRON
taxlaw-11798	321	10	does	do	AUX
taxlaw-11798	321	11	not	not	PART
taxlaw-11798	321	12	seem	seem	VERB
taxlaw-11798	321	13	realistic	realistic	ADJ
taxlaw-11798	321	14	for	for	ADP
taxlaw-11798	321	15	the	the	DET
taxlaw-11798	321	16	merely	merely	ADV
taxlaw-11798	321	17	affluent	affluent	ADJ
taxlaw-11798	321	18	bunching	bunch	VERB
taxlaw-11798	321	19	population	population	NOUN
taxlaw-11798	321	20	.	.	PUNCT
taxlaw-11798	322	1	supra	supra	PROPN
taxlaw-11798	322	2	.	.	PUNCT
taxlaw-11798	323	1	87	87	NUM
taxlaw-11798	323	2	bunching	bunch	VERB
taxlaw-11798	323	3	donations	donation	NOUN
taxlaw-11798	323	4	outside	outside	ADV
taxlaw-11798	323	5	of	of	ADP
taxlaw-11798	323	6	dafs	dafs	NOUN
taxlaw-11798	323	7	might	might	AUX
taxlaw-11798	323	8	be	be	AUX
taxlaw-11798	323	9	inconvenient	inconvenient	ADJ
taxlaw-11798	323	10	for	for	ADP
taxlaw-11798	323	11	the	the	DET
taxlaw-11798	323	12	reasons	reason	NOUN
taxlaw-11798	323	13	discussed	discuss	VERB
taxlaw-11798	323	14	in	in	ADP
taxlaw-11798	323	15	part	part	NOUN
taxlaw-11798	323	16	i.c	i.c	PROPN
taxlaw-11798	323	17	.	.	PROPN
taxlaw-11798	323	18	,	,	PUNCT
taxlaw-11798	323	19	but	but	CCONJ
taxlaw-11798	323	20	the	the	DET
taxlaw-11798	323	21	tax	tax	NOUN
taxlaw-11798	323	22	dollars	dollar	NOUN
taxlaw-11798	323	23	at	at	ADP
taxlaw-11798	323	24	stake	stake	NOUN
taxlaw-11798	323	25	are	be	AUX
taxlaw-11798	323	26	considerable	considerable	ADJ
taxlaw-11798	323	27	and	and	CCONJ
taxlaw-11798	323	28	would	would	AUX
taxlaw-11798	323	29	likely	likely	ADV
taxlaw-11798	323	30	offset	offset	VERB
taxlaw-11798	323	31	that	that	SCONJ
taxlaw-11798	323	32	inconvenience	inconvenience	NOUN
taxlaw-11798	323	33	for	for	ADP
taxlaw-11798	323	34	some	some	DET
taxlaw-11798	323	35	taxpayers	taxpayer	NOUN
taxlaw-11798	323	36	.	.	PUNCT
taxlaw-11798	324	1	88	88	NUM
taxlaw-11798	324	2	another	another	DET
taxlaw-11798	324	3	offset	offset	NOUN
taxlaw-11798	324	4	to	to	ADP
taxlaw-11798	324	5	the	the	DET
taxlaw-11798	324	6	cost	cost	NOUN
taxlaw-11798	324	7	to	to	ADP
taxlaw-11798	324	8	the	the	DET
taxlaw-11798	324	9	public	public	ADJ
taxlaw-11798	324	10	fisc	fisc	NOUN
taxlaw-11798	324	11	of	of	ADP
taxlaw-11798	324	12	bunching	bunch	VERB
taxlaw-11798	324	13	-	-	PUNCT
taxlaw-11798	324	14	motivated	motivated	ADJ
taxlaw-11798	324	15	dafs	dafs	NOUN
taxlaw-11798	324	16	that	that	PRON
taxlaw-11798	324	17	i	i	PRON
taxlaw-11798	324	18	will	will	AUX
taxlaw-11798	324	19	not	not	PART
taxlaw-11798	324	20	explore	explore	VERB
taxlaw-11798	324	21	in	in	ADP
taxlaw-11798	324	22	this	this	DET
taxlaw-11798	324	23	article	article	NOUN
taxlaw-11798	324	24	might	might	AUX
taxlaw-11798	324	25	be	be	AUX
taxlaw-11798	324	26	the	the	DET
taxlaw-11798	324	27	fact	fact	NOUN
taxlaw-11798	324	28	that	that	SCONJ
taxlaw-11798	324	29	dafs	dafs	NOUN
taxlaw-11798	324	30	commit	commit	VERB
taxlaw-11798	324	31	donors	donor	NOUN
taxlaw-11798	324	32	to	to	PART
taxlaw-11798	324	33	part	part	NOUN
taxlaw-11798	324	34	with	with	ADP
taxlaw-11798	324	35	assets	asset	NOUN
taxlaw-11798	324	36	in	in	ADP
taxlaw-11798	324	37	favor	favor	NOUN
taxlaw-11798	324	38	of	of	ADP
taxlaw-11798	324	39	charitable	charitable	ADJ
taxlaw-11798	324	40	institutions	institution	NOUN
taxlaw-11798	324	41	,	,	PUNCT
taxlaw-11798	324	42	which	which	PRON
taxlaw-11798	324	43	could	could	AUX
taxlaw-11798	324	44	lead	lead	VERB
taxlaw-11798	324	45	to	to	ADP
taxlaw-11798	324	46	greater	great	ADJ
taxlaw-11798	324	47	total	total	ADJ
taxlaw-11798	324	48	contributions	contribution	NOUN
taxlaw-11798	324	49	.	.	PUNCT
taxlaw-11798	325	1	compared	compare	VERB
taxlaw-11798	325	2	with	with	ADP
taxlaw-11798	325	3	holding	hold	VERB
taxlaw-11798	325	4	assets	asset	NOUN
taxlaw-11798	325	5	for	for	ADP
taxlaw-11798	325	6	later	later	ADJ
taxlaw-11798	325	7	contribution	contribution	NOUN
taxlaw-11798	325	8	to	to	ADP
taxlaw-11798	325	9	an	an	DET
taxlaw-11798	325	10	operating	operating	NOUN
taxlaw-11798	325	11	charity	charity	NOUN
taxlaw-11798	325	12	,	,	PUNCT
taxlaw-11798	325	13	the	the	DET
taxlaw-11798	325	14	contribution	contribution	NOUN
taxlaw-11798	325	15	of	of	ADP
taxlaw-11798	325	16	assets	asset	NOUN
taxlaw-11798	325	17	to	to	ADP
taxlaw-11798	325	18	a	a	DET
taxlaw-11798	325	19	daf	daf	NOUN
taxlaw-11798	325	20	eliminates	eliminate	VERB
taxlaw-11798	325	21	the	the	DET
taxlaw-11798	325	22	option	option	NOUN
taxlaw-11798	325	23	to	to	PART
taxlaw-11798	325	24	change	change	VERB
taxlaw-11798	325	25	one	one	NUM
taxlaw-11798	325	26	’s	’s	PART
taxlaw-11798	325	27	mind	mind	NOUN
taxlaw-11798	325	28	and	and	CCONJ
taxlaw-11798	325	29	deploy	deploy	VERB
taxlaw-11798	325	30	those	those	DET
taxlaw-11798	325	31	assets	asset	NOUN
taxlaw-11798	325	32	in	in	ADP
taxlaw-11798	325	33	a	a	DET
taxlaw-11798	325	34	different	different	ADJ
taxlaw-11798	325	35	direction	direction	NOUN
taxlaw-11798	325	36	,	,	PUNCT
taxlaw-11798	325	37	e.g.	e.g.	ADV
taxlaw-11798	325	38	,	,	PUNCT
taxlaw-11798	325	39	consumption	consumption	NOUN
taxlaw-11798	325	40	.	.	PUNCT
taxlaw-11798	326	1	i	i	PRON
taxlaw-11798	326	2	thank	thank	VERB
taxlaw-11798	326	3	gregg	gregg	PROPN
taxlaw-11798	326	4	polsky	polsky	PROPN
taxlaw-11798	326	5	for	for	ADP
taxlaw-11798	326	6	this	this	DET
taxlaw-11798	326	7	observation	observation	NOUN
taxlaw-11798	326	8	.	.	PUNCT
taxlaw-11798	327	1	89	89	NUM
taxlaw-11798	327	2	in	in	ADP
taxlaw-11798	327	3	the	the	DET
taxlaw-11798	327	4	hypothetical	hypothetical	ADJ
taxlaw-11798	327	5	,	,	PUNCT
taxlaw-11798	327	6	these	these	PRON
taxlaw-11798	327	7	are	be	AUX
taxlaw-11798	327	8	colby	colby	NOUN
taxlaw-11798	327	9	and	and	CCONJ
taxlaw-11798	327	10	dana	dana	PROPN
taxlaw-11798	327	11	’s	’s	PART
taxlaw-11798	327	12	only	only	ADV
taxlaw-11798	327	13	itemized	itemize	VERB
taxlaw-11798	327	14	deductions	deduction	NOUN
taxlaw-11798	327	15	.	.	PUNCT
taxlaw-11798	328	1	90	90	NUM
taxlaw-11798	328	2	for	for	ADP
taxlaw-11798	328	3	comparison	comparison	NOUN
taxlaw-11798	328	4	,	,	PUNCT
taxlaw-11798	328	5	the	the	DET
taxlaw-11798	328	6	average	average	ADJ
taxlaw-11798	328	7	taxpayer	taxpayer	NOUN
taxlaw-11798	328	8	in	in	ADP
taxlaw-11798	328	9	colby	colby	PROPN
taxlaw-11798	328	10	and	and	CCONJ
taxlaw-11798	328	11	dana	dana	PROPN
taxlaw-11798	328	12	’s	’s	PART
taxlaw-11798	328	13	agi	agi	PROPN
taxlaw-11798	328	14	range	range	NOUN
taxlaw-11798	328	15	(	(	PUNCT
taxlaw-11798	328	16	$	$	SYM
taxlaw-11798	328	17	500,000	500,000	NUM
taxlaw-11798	328	18	$	$	SYM
taxlaw-11798	328	19	1,000,000	1,000,000	NUM
taxlaw-11798	328	20	)	)	PUNCT
taxlaw-11798	328	21	reported	report	VERB
taxlaw-11798	328	22	total	total	ADJ
taxlaw-11798	328	23	itemized	itemize	VERB
taxlaw-11798	328	24	deductions	deduction	NOUN
taxlaw-11798	328	25	of	of	ADP
taxlaw-11798	328	26	about	about	ADV
taxlaw-11798	328	27	$	$	SYM
taxlaw-11798	328	28	60,000	60,000	NUM
taxlaw-11798	328	29	in	in	ADP
taxlaw-11798	328	30	2019	2019	NUM
taxlaw-11798	328	31	.	.	PUNCT
taxlaw-11798	329	1	see	see	VERB
taxlaw-11798	329	2	internal	internal	ADJ
taxlaw-11798	329	3	revenue	revenue	NOUN
taxlaw-11798	329	4	service	service	NOUN
taxlaw-11798	329	5	,	,	PUNCT
taxlaw-11798	329	6	individual	individual	ADJ
taxlaw-11798	329	7	complete	complete	ADJ
taxlaw-11798	329	8	report	report	NOUN
taxlaw-11798	329	9	(	(	PUNCT
taxlaw-11798	329	10	publication	publication	NOUN
taxlaw-11798	329	11	1304	1304	NUM
taxlaw-11798	329	12	)	)	PUNCT
taxlaw-11798	329	13	,	,	PUNCT
taxlaw-11798	329	14	tbl	tbl	NOUN
taxlaw-11798	329	15	2.1	2.1	NUM
taxlaw-11798	329	16	,	,	PUNCT
taxlaw-11798	329	17	(	(	PUNCT
taxlaw-11798	329	18	2019	2019	NUM
taxlaw-11798	329	19	)	)	PUNCT
taxlaw-11798	330	1	[	[	X
taxlaw-11798	330	2	hereinafter	hereinafter	NOUN
taxlaw-11798	330	3	irs	irs	PROPN
taxlaw-11798	330	4	soi	soi	NOUN
taxlaw-11798	330	5	]	]	PUNCT
taxlaw-11798	330	6	.	.	PROPN
taxlaw-11798	331	1	20	20	NUM
taxlaw-11798	331	2	columbia	columbia	PROPN
taxlaw-11798	331	3	journal	journal	PROPN
taxlaw-11798	331	4	of	of	ADP
taxlaw-11798	331	5	tax	tax	NOUN
taxlaw-11798	331	6	law	law	NOUN
taxlaw-11798	332	1	[	[	X
taxlaw-11798	332	2	vol	vol	NOUN
taxlaw-11798	332	3	:	:	PUNCT
taxlaw-11798	332	4	14:1	14:1	NUM
taxlaw-11798	332	5	rate	rate	NOUN
taxlaw-11798	332	6	,	,	PUNCT
taxlaw-11798	332	7	they	they	PRON
taxlaw-11798	332	8	save	save	VERB
taxlaw-11798	332	9	$	$	SYM
taxlaw-11798	332	10	3,700	3,700	NUM
taxlaw-11798	332	11	per	per	ADP
taxlaw-11798	332	12	year	year	NOUN
taxlaw-11798	332	13	in	in	ADP
taxlaw-11798	332	14	federal	federal	ADJ
taxlaw-11798	332	15	income	income	NOUN
taxlaw-11798	332	16	tax	tax	NOUN
taxlaw-11798	332	17	.	.	PUNCT
taxlaw-11798	333	1	assuming	assume	VERB
taxlaw-11798	333	2	that	that	SCONJ
taxlaw-11798	333	3	congress	congress	PROPN
taxlaw-11798	333	4	did	do	AUX
taxlaw-11798	333	5	not	not	PART
taxlaw-11798	333	6	intend	intend	VERB
taxlaw-11798	333	7	or	or	CCONJ
taxlaw-11798	333	8	foresee	foresee	VERB
taxlaw-11798	333	9	high	high	ADJ
taxlaw-11798	333	10	income	income	NOUN
taxlaw-11798	333	11	taxpayers	taxpayer	NOUN
taxlaw-11798	333	12	like	like	ADP
taxlaw-11798	333	13	colby	colby	NOUN
taxlaw-11798	333	14	and	and	CCONJ
taxlaw-11798	333	15	dana	dana	PROPN
taxlaw-11798	333	16	taking	take	VERB
taxlaw-11798	333	17	advantage	advantage	NOUN
taxlaw-11798	333	18	of	of	ADP
taxlaw-11798	333	19	the	the	DET
taxlaw-11798	333	20	tcja	tcja	NOUN
taxlaw-11798	333	21	-	-	PUNCT
taxlaw-11798	333	22	expanded	expand	VERB
taxlaw-11798	333	23	standard	standard	ADJ
taxlaw-11798	333	24	deduction	deduction	NOUN
taxlaw-11798	333	25	,	,	PUNCT
taxlaw-11798	333	26	it	it	PRON
taxlaw-11798	333	27	seems	seem	VERB
taxlaw-11798	333	28	reasonable	reasonable	ADJ
taxlaw-11798	333	29	to	to	PART
taxlaw-11798	333	30	treat	treat	VERB
taxlaw-11798	333	31	colby	colby	PROPN
taxlaw-11798	333	32	and	and	CCONJ
taxlaw-11798	333	33	dana	dana	PROPN
taxlaw-11798	333	34	’s	’s	PART
taxlaw-11798	333	35	tax	tax	NOUN
taxlaw-11798	333	36	savings	saving	NOUN
taxlaw-11798	333	37	as	as	ADP
taxlaw-11798	333	38	a	a	DET
taxlaw-11798	333	39	cost	cost	NOUN
taxlaw-11798	333	40	to	to	ADP
taxlaw-11798	333	41	the	the	DET
taxlaw-11798	333	42	fisc	fisc	NOUN
taxlaw-11798	333	43	.	.	PUNCT
taxlaw-11798	334	1	more	more	ADV
taxlaw-11798	334	2	generally	generally	ADV
taxlaw-11798	334	3	,	,	PUNCT
taxlaw-11798	334	4	in	in	ADP
taxlaw-11798	334	5	cases	case	NOUN
taxlaw-11798	334	6	in	in	ADP
taxlaw-11798	334	7	which	which	PRON
taxlaw-11798	334	8	taxpayers	taxpayer	NOUN
taxlaw-11798	334	9	would	would	AUX
taxlaw-11798	334	10	itemize	itemize	VERB
taxlaw-11798	334	11	each	each	DET
taxlaw-11798	334	12	year	year	NOUN
taxlaw-11798	334	13	with	with	ADP
taxlaw-11798	334	14	ratable	ratable	ADJ
taxlaw-11798	334	15	charitable	charitable	ADJ
taxlaw-11798	334	16	contributions	contribution	NOUN
taxlaw-11798	334	17	and	and	CCONJ
taxlaw-11798	334	18	without	without	ADP
taxlaw-11798	334	19	a	a	DET
taxlaw-11798	334	20	daf	daf	NOUN
taxlaw-11798	334	21	,	,	PUNCT
taxlaw-11798	334	22	the	the	DET
taxlaw-11798	334	23	annualized	annualize	VERB
taxlaw-11798	334	24	cost	cost	NOUN
taxlaw-11798	334	25	of	of	ADP
taxlaw-11798	334	26	bunching	bunch	VERB
taxlaw-11798	334	27	is	be	AUX
taxlaw-11798	334	28	equal	equal	ADJ
taxlaw-11798	334	29	to	to	ADP
taxlaw-11798	334	30	the	the	DET
taxlaw-11798	334	31	difference	difference	NOUN
taxlaw-11798	334	32	between	between	ADP
taxlaw-11798	334	33	the	the	DET
taxlaw-11798	334	34	standard	standard	ADJ
taxlaw-11798	334	35	deduction	deduction	NOUN
taxlaw-11798	334	36	and	and	CCONJ
taxlaw-11798	334	37	other	other	ADJ
taxlaw-11798	334	38	itemized	itemize	VERB
taxlaw-11798	334	39	deductions	deduction	NOUN
taxlaw-11798	334	40	,	,	PUNCT
taxlaw-11798	334	41	multiplied	multiply	VERB
taxlaw-11798	334	42	by	by	ADP
taxlaw-11798	334	43	the	the	DET
taxlaw-11798	334	44	number	number	NOUN
taxlaw-11798	334	45	of	of	ADP
taxlaw-11798	334	46	years	year	NOUN
taxlaw-11798	334	47	in	in	ADP
taxlaw-11798	334	48	the	the	DET
taxlaw-11798	334	49	bunching	bunch	VERB
taxlaw-11798	334	50	cycle	cycle	NOUN
taxlaw-11798	334	51	minus	minus	CCONJ
taxlaw-11798	334	52	one	one	NUM
taxlaw-11798	334	53	,	,	PUNCT
taxlaw-11798	334	54	divided	divide	VERB
taxlaw-11798	334	55	by	by	ADP
taxlaw-11798	334	56	the	the	DET
taxlaw-11798	334	57	number	number	NOUN
taxlaw-11798	334	58	of	of	ADP
taxlaw-11798	334	59	years	year	NOUN
taxlaw-11798	334	60	in	in	ADP
taxlaw-11798	334	61	the	the	DET
taxlaw-11798	334	62	bunching	bunch	VERB
taxlaw-11798	334	63	cycle	cycle	NOUN
taxlaw-11798	334	64	,	,	PUNCT
taxlaw-11798	334	65	multiplied	multiply	VERB
taxlaw-11798	334	66	by	by	ADP
taxlaw-11798	334	67	the	the	DET
taxlaw-11798	334	68	marginal	marginal	ADJ
taxlaw-11798	334	69	tax	tax	NOUN
taxlaw-11798	334	70	rate.91	rate.91	NOUN
taxlaw-11798	334	71	the	the	DET
taxlaw-11798	334	72	benefit	benefit	NOUN
taxlaw-11798	334	73	of	of	ADP
taxlaw-11798	334	74	bunching	bunching	NOUN
taxlaw-11798	334	75	and	and	CCONJ
taxlaw-11798	334	76	the	the	DET
taxlaw-11798	334	77	cost	cost	NOUN
taxlaw-11798	334	78	to	to	ADP
taxlaw-11798	334	79	the	the	DET
taxlaw-11798	334	80	fisc	fisc	NOUN
taxlaw-11798	334	81	increases	increase	VERB
taxlaw-11798	334	82	with	with	ADP
taxlaw-11798	334	83	the	the	DET
taxlaw-11798	334	84	number	number	NOUN
taxlaw-11798	334	85	of	of	ADP
taxlaw-11798	334	86	years	year	NOUN
taxlaw-11798	334	87	between	between	ADP
taxlaw-11798	334	88	bunched	bunch	VERB
taxlaw-11798	334	89	contributions	contribution	NOUN
taxlaw-11798	334	90	and	and	CCONJ
taxlaw-11798	334	91	decreases	decrease	NOUN
taxlaw-11798	334	92	with	with	ADP
taxlaw-11798	334	93	the	the	DET
taxlaw-11798	334	94	amount	amount	NOUN
taxlaw-11798	334	95	of	of	ADP
taxlaw-11798	334	96	a	a	DET
taxlaw-11798	334	97	taxpayer	taxpayer	NOUN
taxlaw-11798	334	98	’s	’s	PART
taxlaw-11798	334	99	itemized	itemize	VERB
taxlaw-11798	334	100	deductions	deduction	NOUN
taxlaw-11798	334	101	other	other	ADJ
taxlaw-11798	334	102	than	than	ADP
taxlaw-11798	334	103	charitable	charitable	ADJ
taxlaw-11798	334	104	contributions	contribution	NOUN
taxlaw-11798	334	105	.	.	PUNCT
taxlaw-11798	335	1	the	the	DET
taxlaw-11798	335	2	cost	cost	NOUN
taxlaw-11798	335	3	of	of	ADP
taxlaw-11798	335	4	bunching	bunch	VERB
taxlaw-11798	335	5	to	to	ADP
taxlaw-11798	335	6	the	the	DET
taxlaw-11798	335	7	fisc	fisc	NOUN
taxlaw-11798	335	8	is	be	AUX
taxlaw-11798	335	9	less	less	ADJ
taxlaw-11798	335	10	in	in	ADP
taxlaw-11798	335	11	cases	case	NOUN
taxlaw-11798	335	12	like	like	ADP
taxlaw-11798	335	13	that	that	PRON
taxlaw-11798	335	14	of	of	ADP
taxlaw-11798	335	15	alex	alex	PROPN
taxlaw-11798	335	16	and	and	CCONJ
taxlaw-11798	335	17	blair	blair	PROPN
taxlaw-11798	335	18	who	who	PRON
taxlaw-11798	335	19	would	would	AUX
taxlaw-11798	335	20	not	not	PART
taxlaw-11798	335	21	itemize	itemize	VERB
taxlaw-11798	335	22	absent	absent	ADJ
taxlaw-11798	335	23	bunching	bunching	NOUN
taxlaw-11798	335	24	and	and	CCONJ
taxlaw-11798	335	25	is	be	AUX
taxlaw-11798	335	26	zero	zero	NUM
taxlaw-11798	335	27	in	in	ADP
taxlaw-11798	335	28	a	a	DET
taxlaw-11798	335	29	case	case	NOUN
taxlaw-11798	335	30	like	like	ADP
taxlaw-11798	335	31	that	that	PRON
taxlaw-11798	335	32	of	of	ADP
taxlaw-11798	335	33	elaine	elaine	PROPN
taxlaw-11798	335	34	,	,	PUNCT
taxlaw-11798	335	35	the	the	DET
taxlaw-11798	335	36	single	single	ADJ
taxlaw-11798	335	37	taxpayer	taxpayer	NOUN
taxlaw-11798	335	38	who	who	PRON
taxlaw-11798	335	39	receives	receive	VERB
taxlaw-11798	335	40	no	no	DET
taxlaw-11798	335	41	benefit	benefit	NOUN
taxlaw-11798	335	42	from	from	ADP
taxlaw-11798	335	43	bunching	bunch	VERB
taxlaw-11798	335	44	.	.	PUNCT
taxlaw-11798	336	1	presumably	presumably	ADV
taxlaw-11798	336	2	,	,	PUNCT
taxlaw-11798	336	3	the	the	DET
taxlaw-11798	336	4	universe	universe	NOUN
taxlaw-11798	336	5	of	of	ADP
taxlaw-11798	336	6	bunching	bunch	VERB
taxlaw-11798	336	7	-	-	PUNCT
taxlaw-11798	336	8	motivated	motivate	VERB
taxlaw-11798	336	9	daf	daf	PROPN
taxlaw-11798	336	10	account	account	NOUN
taxlaw-11798	336	11	holders	holder	NOUN
taxlaw-11798	336	12	is	be	AUX
taxlaw-11798	336	13	made	make	VERB
taxlaw-11798	336	14	up	up	ADP
taxlaw-11798	336	15	largely	largely	ADV
taxlaw-11798	336	16	of	of	ADP
taxlaw-11798	336	17	taxpayers	taxpayer	NOUN
taxlaw-11798	336	18	in	in	ADP
taxlaw-11798	336	19	colby	colby	PROPN
taxlaw-11798	336	20	and	and	CCONJ
taxlaw-11798	336	21	dana	dana	PROPN
taxlaw-11798	336	22	’s	’s	PART
taxlaw-11798	336	23	situation	situation	NOUN
taxlaw-11798	336	24	,	,	PUNCT
taxlaw-11798	336	25	who	who	PRON
taxlaw-11798	336	26	see	see	VERB
taxlaw-11798	336	27	the	the	DET
taxlaw-11798	336	28	greatest	great	ADJ
taxlaw-11798	336	29	bunching	bunch	VERB
taxlaw-11798	336	30	benefit	benefit	NOUN
taxlaw-11798	336	31	.	.	PUNCT
taxlaw-11798	337	1	other	other	ADJ
taxlaw-11798	337	2	taxpayers	taxpayer	NOUN
taxlaw-11798	337	3	may	may	AUX
taxlaw-11798	337	4	open	open	VERB
taxlaw-11798	337	5	dafs	dafs	NOUN
taxlaw-11798	337	6	,	,	PUNCT
taxlaw-11798	337	7	but	but	CCONJ
taxlaw-11798	337	8	likely	likely	ADV
taxlaw-11798	337	9	for	for	ADP
taxlaw-11798	337	10	reasons	reason	NOUN
taxlaw-11798	337	11	unrelated	unrelated	ADJ
taxlaw-11798	337	12	or	or	CCONJ
taxlaw-11798	337	13	less	less	ADV
taxlaw-11798	337	14	related	related	ADJ
taxlaw-11798	337	15	to	to	ADP
taxlaw-11798	337	16	bunching	bunch	VERB
taxlaw-11798	337	17	.	.	PUNCT
taxlaw-11798	338	1	bunching	bunch	VERB
taxlaw-11798	338	2	likely	likely	ADV
taxlaw-11798	338	3	represents	represent	VERB
taxlaw-11798	338	4	a	a	DET
taxlaw-11798	338	5	significant	significant	ADJ
taxlaw-11798	338	6	cost	cost	NOUN
taxlaw-11798	338	7	to	to	ADP
taxlaw-11798	338	8	the	the	DET
taxlaw-11798	338	9	public	public	ADJ
taxlaw-11798	338	10	fisc	fisc	NOUN
taxlaw-11798	338	11	.	.	PUNCT
taxlaw-11798	339	1	suppose	suppose	VERB
taxlaw-11798	339	2	,	,	PUNCT
taxlaw-11798	339	3	for	for	ADP
taxlaw-11798	339	4	example	example	NOUN
taxlaw-11798	339	5	,	,	PUNCT
taxlaw-11798	339	6	that	that	SCONJ
taxlaw-11798	339	7	half	half	NOUN
taxlaw-11798	339	8	of	of	ADP
taxlaw-11798	339	9	all	all	DET
taxlaw-11798	339	10	daf	daf	PROPN
taxlaw-11798	339	11	account	account	NOUN
taxlaw-11798	339	12	holders	holder	NOUN
taxlaw-11798	339	13	are	be	AUX
taxlaw-11798	339	14	married	married	ADJ
taxlaw-11798	339	15	couples	couple	NOUN
taxlaw-11798	339	16	filing	file	VERB
taxlaw-11798	339	17	jointly	jointly	ADV
taxlaw-11798	339	18	who	who	PRON
taxlaw-11798	339	19	engage	engage	VERB
taxlaw-11798	339	20	in	in	ADP
taxlaw-11798	339	21	bunching	bunch	VERB
taxlaw-11798	339	22	and	and	CCONJ
taxlaw-11798	339	23	,	,	PUNCT
taxlaw-11798	339	24	like	like	ADP
taxlaw-11798	339	25	colby	colby	NOUN
taxlaw-11798	339	26	and	and	CCONJ
taxlaw-11798	339	27	dana	dana	PROPN
taxlaw-11798	339	28	,	,	PUNCT
taxlaw-11798	339	29	would	would	AUX
taxlaw-11798	339	30	itemize	itemize	VERB
taxlaw-11798	339	31	each	each	DET
taxlaw-11798	339	32	year	year	NOUN
taxlaw-11798	339	33	with	with	ADP
taxlaw-11798	339	34	or	or	CCONJ
taxlaw-11798	339	35	without	without	ADP
taxlaw-11798	339	36	bunching	bunch	VERB
taxlaw-11798	339	37	.	.	PUNCT
taxlaw-11798	340	1	suppose	suppose	VERB
taxlaw-11798	340	2	that	that	SCONJ
taxlaw-11798	340	3	,	,	PUNCT
taxlaw-11798	340	4	on	on	ADP
taxlaw-11798	340	5	average	average	ADJ
taxlaw-11798	340	6	,	,	PUNCT
taxlaw-11798	340	7	their	their	PRON
taxlaw-11798	340	8	non	non	ADJ
taxlaw-11798	340	9	-	-	ADJ
taxlaw-11798	340	10	charity	charity	ADJ
taxlaw-11798	340	11	itemized	itemize	VERB
taxlaw-11798	340	12	deductions	deduction	NOUN
taxlaw-11798	340	13	are	be	AUX
taxlaw-11798	340	14	$	$	SYM
taxlaw-11798	340	15	15,000	15,000	NUM
taxlaw-11798	340	16	per	per	ADP
taxlaw-11798	340	17	year	year	NOUN
taxlaw-11798	340	18	,	,	PUNCT
taxlaw-11798	340	19	they	they	PRON
taxlaw-11798	340	20	bunch	bunch	VERB
taxlaw-11798	340	21	every	every	DET
taxlaw-11798	340	22	three	three	NUM
taxlaw-11798	340	23	years	year	NOUN
taxlaw-11798	340	24	,	,	PUNCT
taxlaw-11798	340	25	and	and	CCONJ
taxlaw-11798	340	26	they	they	PRON
taxlaw-11798	340	27	face	face	VERB
taxlaw-11798	340	28	a	a	DET
taxlaw-11798	340	29	marginal	marginal	ADJ
taxlaw-11798	340	30	tax	tax	NOUN
taxlaw-11798	340	31	rate	rate	NOUN
taxlaw-11798	340	32	of	of	ADP
taxlaw-11798	340	33	35	35	NUM
taxlaw-11798	340	34	%	%	NOUN
taxlaw-11798	340	35	.	.	PUNCT
taxlaw-11798	341	1	this	this	PRON
taxlaw-11798	341	2	yields	yield	VERB
taxlaw-11798	341	3	a	a	DET
taxlaw-11798	341	4	ballpark	ballpark	ADJ
taxlaw-11798	341	5	estimate	estimate	NOUN
taxlaw-11798	341	6	of	of	ADP
taxlaw-11798	341	7	a	a	DET
taxlaw-11798	341	8	$	$	SYM
taxlaw-11798	341	9	1.2	1.2	NUM
taxlaw-11798	341	10	billion	billion	NUM
taxlaw-11798	341	11	annual	annual	ADJ
taxlaw-11798	341	12	cost	cost	NOUN
taxlaw-11798	341	13	to	to	ADP
taxlaw-11798	341	14	the	the	DET
taxlaw-11798	341	15	public	public	ADJ
taxlaw-11798	341	16	fisc	fisc	NOUN
taxlaw-11798	341	17	.	.	PUNCT
taxlaw-11798	342	1	c.	c.	PROPN
taxlaw-11798	342	2	incentive	incentive	PROPN
taxlaw-11798	342	3	effects	effect	NOUN
taxlaw-11798	342	4	of	of	ADP
taxlaw-11798	342	5	dafs	dafs	NOUN
taxlaw-11798	342	6	if	if	SCONJ
taxlaw-11798	342	7	the	the	DET
taxlaw-11798	342	8	cost	cost	NOUN
taxlaw-11798	342	9	to	to	ADP
taxlaw-11798	342	10	the	the	DET
taxlaw-11798	342	11	fisc	fisc	NOUN
taxlaw-11798	342	12	of	of	ADP
taxlaw-11798	342	13	bunching	bunch	VERB
taxlaw-11798	342	14	-	-	PUNCT
taxlaw-11798	342	15	motivated	motivated	ADJ
taxlaw-11798	342	16	dafs	dafs	NOUN
taxlaw-11798	342	17	is	be	AUX
taxlaw-11798	342	18	offset	offset	VERB
taxlaw-11798	342	19	by	by	ADP
taxlaw-11798	342	20	increased	increase	VERB
taxlaw-11798	342	21	charitable	charitable	ADJ
taxlaw-11798	342	22	giving	giving	NOUN
taxlaw-11798	342	23	,	,	PUNCT
taxlaw-11798	342	24	we	we	PRON
taxlaw-11798	342	25	might	might	AUX
taxlaw-11798	342	26	feel	feel	VERB
taxlaw-11798	342	27	more	more	ADV
taxlaw-11798	342	28	charitably	charitably	ADV
taxlaw-11798	342	29	,	,	PUNCT
taxlaw-11798	342	30	so	so	ADV
taxlaw-11798	342	31	to	to	PART
taxlaw-11798	342	32	speak	speak	VERB
taxlaw-11798	342	33	,	,	PUNCT
taxlaw-11798	342	34	about	about	ADP
taxlaw-11798	342	35	the	the	DET
taxlaw-11798	342	36	trade	trade	NOUN
taxlaw-11798	342	37	-	-	PUNCT
taxlaw-11798	342	38	off	off	NOUN
taxlaw-11798	342	39	.	.	PUNCT
taxlaw-11798	343	1	unfortunately	unfortunately	ADV
taxlaw-11798	343	2	,	,	PUNCT
taxlaw-11798	343	3	the	the	DET
taxlaw-11798	343	4	incentive	incentive	NOUN
taxlaw-11798	343	5	effects	effect	NOUN
taxlaw-11798	343	6	are	be	AUX
taxlaw-11798	343	7	likely	likely	ADJ
taxlaw-11798	343	8	to	to	PART
taxlaw-11798	343	9	be	be	AUX
taxlaw-11798	343	10	modest	modest	ADJ
taxlaw-11798	343	11	.	.	PUNCT
taxlaw-11798	344	1	for	for	ADP
taxlaw-11798	344	2	taxpayers	taxpayer	NOUN
taxlaw-11798	344	3	in	in	ADP
taxlaw-11798	344	4	the	the	DET
taxlaw-11798	344	5	position	position	NOUN
taxlaw-11798	344	6	of	of	ADP
taxlaw-11798	344	7	alex	alex	PROPN
taxlaw-11798	344	8	and	and	CCONJ
taxlaw-11798	344	9	blair	blair	PROPN
taxlaw-11798	344	10	,	,	PUNCT
taxlaw-11798	344	11	bunching	bunch	VERB
taxlaw-11798	344	12	,	,	PUNCT
taxlaw-11798	344	13	facilitated	facilitate	VERB
taxlaw-11798	344	14	by	by	ADP
taxlaw-11798	344	15	a	a	DET
taxlaw-11798	344	16	daf	daf	NOUN
taxlaw-11798	344	17	,	,	PUNCT
taxlaw-11798	344	18	creates	create	VERB
taxlaw-11798	344	19	a	a	DET
taxlaw-11798	344	20	tax	tax	NOUN
taxlaw-11798	344	21	subsidy	subsidy	NOUN
taxlaw-11798	344	22	for	for	ADP
taxlaw-11798	344	23	charitable	charitable	ADJ
taxlaw-11798	344	24	giving	giving	NOUN
taxlaw-11798	344	25	that	that	PRON
taxlaw-11798	344	26	would	would	AUX
taxlaw-11798	344	27	not	not	PART
taxlaw-11798	344	28	exist	exist	VERB
taxlaw-11798	344	29	absent	absent	ADJ
taxlaw-11798	344	30	bunching	bunching	NOUN
taxlaw-11798	344	31	.	.	PUNCT
taxlaw-11798	345	1	this	this	PRON
taxlaw-11798	345	2	is	be	AUX
taxlaw-11798	345	3	a	a	DET
taxlaw-11798	345	4	benefit	benefit	NOUN
taxlaw-11798	345	5	that	that	PRON
taxlaw-11798	345	6	i	i	PRON
taxlaw-11798	345	7	believe	believe	VERB
taxlaw-11798	345	8	is	be	AUX
taxlaw-11798	345	9	unique	unique	ADJ
taxlaw-11798	345	10	to	to	ADP
taxlaw-11798	345	11	daf	daf	PROPN
taxlaw-11798	345	12	accounts	account	NOUN
taxlaw-11798	345	13	that	that	PRON
taxlaw-11798	345	14	are	be	AUX
taxlaw-11798	345	15	created	create	VERB
taxlaw-11798	345	16	to	to	PART
taxlaw-11798	345	17	facilitate	facilitate	VERB
taxlaw-11798	345	18	bunching	bunch	VERB
taxlaw-11798	345	19	.	.	PUNCT
taxlaw-11798	346	1	compare	compare	PROPN
taxlaw-11798	346	2	,	,	PUNCT
taxlaw-11798	346	3	for	for	ADP
taxlaw-11798	346	4	example	example	NOUN
taxlaw-11798	346	5	,	,	PUNCT
taxlaw-11798	346	6	a	a	DET
taxlaw-11798	346	7	daf	daf	NOUN
taxlaw-11798	346	8	account	account	NOUN
taxlaw-11798	346	9	that	that	PRON
taxlaw-11798	346	10	serves	serve	VERB
taxlaw-11798	346	11	primarily	primarily	ADV
taxlaw-11798	346	12	to	to	PART
taxlaw-11798	346	13	liquidate	liquidate	VERB
taxlaw-11798	346	14	complex	complex	ADJ
taxlaw-11798	346	15	assets	asset	NOUN
taxlaw-11798	346	16	held	hold	VERB
taxlaw-11798	346	17	by	by	ADP
taxlaw-11798	346	18	a	a	DET
taxlaw-11798	346	19	high	high	ADJ
taxlaw-11798	346	20	-	-	PUNCT
taxlaw-11798	346	21	income	income	NOUN
taxlaw-11798	346	22	taxpayer	taxpayer	NOUN
taxlaw-11798	346	23	who	who	PRON
taxlaw-11798	346	24	itemizes	itemize	VERB
taxlaw-11798	346	25	every	every	DET
taxlaw-11798	346	26	year	year	NOUN
taxlaw-11798	346	27	with	with	ADP
taxlaw-11798	346	28	or	or	CCONJ
taxlaw-11798	346	29	without	without	ADP
taxlaw-11798	346	30	bunching	bunch	VERB
taxlaw-11798	346	31	contributions	contribution	NOUN
taxlaw-11798	346	32	.	.	PUNCT
taxlaw-11798	347	1	this	this	DET
taxlaw-11798	347	2	taxpayer	taxpayer	NOUN
taxlaw-11798	347	3	’s	’s	PART
taxlaw-11798	347	4	marginal	marginal	ADJ
taxlaw-11798	347	5	incentive	incentive	NOUN
taxlaw-11798	347	6	to	to	PART
taxlaw-11798	347	7	contribute	contribute	VERB
taxlaw-11798	347	8	is	be	AUX
taxlaw-11798	347	9	unaffected	unaffected	ADJ
taxlaw-11798	347	10	by	by	ADP
taxlaw-11798	347	11	the	the	DET
taxlaw-11798	347	12	creation	creation	NOUN
taxlaw-11798	347	13	of	of	ADP
taxlaw-11798	347	14	a	a	DET
taxlaw-11798	347	15	daf	daf	NOUN
taxlaw-11798	347	16	.	.	PUNCT
taxlaw-11798	348	1	however	however	ADV
taxlaw-11798	348	2	,	,	PUNCT
taxlaw-11798	348	3	while	while	SCONJ
taxlaw-11798	348	4	only	only	ADV
taxlaw-11798	348	5	bunching	bunch	VERB
taxlaw-11798	348	6	-	-	PUNCT
taxlaw-11798	348	7	motivated	motivated	ADJ
taxlaw-11798	348	8	dafs	dafs	NOUN
taxlaw-11798	348	9	generate	generate	VERB
taxlaw-11798	348	10	a	a	DET
taxlaw-11798	348	11	tax	tax	NOUN
taxlaw-11798	348	12	incentive	incentive	NOUN
taxlaw-11798	348	13	;	;	PUNCT
taxlaw-11798	348	14	not	not	PART
taxlaw-11798	348	15	all	all	PRON
taxlaw-11798	348	16	bunching	bunch	VERB
taxlaw-11798	348	17	motivated	motivated	ADJ
taxlaw-11798	348	18	accounts	account	NOUN
taxlaw-11798	348	19	do	do	VERB
taxlaw-11798	348	20	so	so	ADV
taxlaw-11798	348	21	.	.	PUNCT
taxlaw-11798	349	1	recall	recall	VERB
taxlaw-11798	349	2	the	the	DET
taxlaw-11798	349	3	case	case	NOUN
taxlaw-11798	349	4	of	of	ADP
taxlaw-11798	349	5	colby	colby	NOUN
taxlaw-11798	349	6	and	and	CCONJ
taxlaw-11798	349	7	dana	dana	PROPN
taxlaw-11798	349	8	.	.	PUNCT
taxlaw-11798	350	1	with	with	ADP
taxlaw-11798	350	2	the	the	DET
taxlaw-11798	350	3	maximum	maximum	ADJ
taxlaw-11798	350	4	salt	salt	NOUN
taxlaw-11798	350	5	deduction	deduction	NOUN
taxlaw-11798	350	6	of	of	ADP
taxlaw-11798	350	7	$	$	SYM
taxlaw-11798	350	8	10,000	10,000	NUM
taxlaw-11798	350	9	and	and	CCONJ
taxlaw-11798	350	10	charitable	charitable	ADJ
taxlaw-11798	350	11	contributions	contribution	NOUN
taxlaw-11798	350	12	of	of	ADP
taxlaw-11798	350	13	$	$	SYM
taxlaw-11798	350	14	20,000	20,000	NUM
taxlaw-11798	350	15	per	per	ADP
taxlaw-11798	350	16	year	year	NOUN
taxlaw-11798	350	17	,	,	PUNCT
taxlaw-11798	350	18	colby	colby	PROPN
taxlaw-11798	350	19	and	and	CCONJ
taxlaw-11798	350	20	dana	dana	PROPN
taxlaw-11798	350	21	itemize	itemize	PROPN
taxlaw-11798	350	22	with	with	ADP
taxlaw-11798	350	23	or	or	CCONJ
taxlaw-11798	350	24	without	without	ADP
taxlaw-11798	350	25	bunching	bunch	VERB
taxlaw-11798	350	26	.	.	PUNCT
taxlaw-11798	351	1	daf	daf	NOUN
taxlaw-11798	351	2	91	91	NUM
taxlaw-11798	351	3	for	for	ADP
taxlaw-11798	351	4	colby	colby	NOUN
taxlaw-11798	351	5	and	and	CCONJ
taxlaw-11798	351	6	dana	dana	PROPN
taxlaw-11798	351	7	(	(	PUNCT
taxlaw-11798	351	8	and	and	CCONJ
taxlaw-11798	351	9	rounding	round	VERB
taxlaw-11798	351	10	the	the	DET
taxlaw-11798	351	11	standard	standard	ADJ
taxlaw-11798	351	12	deduction	deduction	NOUN
taxlaw-11798	351	13	)	)	PUNCT
taxlaw-11798	351	14	this	this	DET
taxlaw-11798	351	15	equation	equation	NOUN
taxlaw-11798	351	16	is	be	AUX
taxlaw-11798	351	17	(	(	PUNCT
taxlaw-11798	351	18	25,000	25,000	NUM
taxlaw-11798	351	19	–	–	SYM
taxlaw-11798	351	20	10,000	10,000	NUM
taxlaw-11798	351	21	)	)	PUNCT
taxlaw-11798	351	22	x	x	SYM
taxlaw-11798	352	1	2/3	2/3	NUM
taxlaw-11798	352	2	x	x	SYM
taxlaw-11798	352	3	.37	.37	NUM
taxlaw-11798	352	4	=	=	SYM
taxlaw-11798	352	5	$	$	SYM
taxlaw-11798	352	6	3700	3700	NUM
taxlaw-11798	352	7	.	.	PUNCT
taxlaw-11798	353	1	2023	2023	NUM
taxlaw-11798	353	2	]	]	PUNCT
taxlaw-11798	353	3	donor	donor	NOUN
taxlaw-11798	353	4	advised	advise	VERB
taxlaw-11798	353	5	funds	fund	NOUN
taxlaw-11798	353	6	21	21	NUM
taxlaw-11798	353	7	facilitated	facilitate	VERB
taxlaw-11798	353	8	bunching	bunching	NOUN
taxlaw-11798	353	9	allows	allow	VERB
taxlaw-11798	353	10	the	the	DET
taxlaw-11798	353	11	couple	couple	NOUN
taxlaw-11798	353	12	to	to	PART
taxlaw-11798	353	13	reduce	reduce	VERB
taxlaw-11798	353	14	their	their	PRON
taxlaw-11798	353	15	tax	tax	NOUN
taxlaw-11798	353	16	bill	bill	NOUN
taxlaw-11798	353	17	,	,	PUNCT
taxlaw-11798	353	18	but	but	CCONJ
taxlaw-11798	353	19	the	the	DET
taxlaw-11798	353	20	subsidy	subsidy	NOUN
taxlaw-11798	353	21	on	on	ADP
taxlaw-11798	353	22	their	their	PRON
taxlaw-11798	353	23	marginal	marginal	ADJ
taxlaw-11798	353	24	contribution	contribution	NOUN
taxlaw-11798	353	25	dollar	dollar	NOUN
taxlaw-11798	353	26	is	be	AUX
taxlaw-11798	353	27	unaffected	unaffected	ADJ
taxlaw-11798	353	28	by	by	ADP
taxlaw-11798	353	29	bunching	bunch	VERB
taxlaw-11798	353	30	.	.	PUNCT
taxlaw-11798	354	1	in	in	ADP
taxlaw-11798	354	2	their	their	PRON
taxlaw-11798	354	3	hypothetical	hypothetical	ADJ
taxlaw-11798	354	4	,	,	PUNCT
taxlaw-11798	354	5	the	the	DET
taxlaw-11798	354	6	cost	cost	NOUN
taxlaw-11798	354	7	of	of	ADP
taxlaw-11798	354	8	daf	daf	NOUN
taxlaw-11798	354	9	-	-	PUNCT
taxlaw-11798	354	10	facilitated	facilitate	VERB
taxlaw-11798	354	11	bunching	bunching	NOUN
taxlaw-11798	354	12	to	to	ADP
taxlaw-11798	354	13	the	the	DET
taxlaw-11798	354	14	public	public	ADJ
taxlaw-11798	354	15	fisc	fisc	NOUN
taxlaw-11798	354	16	$	$	SYM
taxlaw-11798	354	17	30,000	30,000	NUM
taxlaw-11798	354	18	less	less	ADJ
taxlaw-11798	354	19	taxable	taxable	ADJ
taxlaw-11798	354	20	income	income	NOUN
taxlaw-11798	354	21	reported	report	VERB
taxlaw-11798	354	22	over	over	ADP
taxlaw-11798	354	23	three	three	NUM
taxlaw-11798	354	24	years	year	NOUN
taxlaw-11798	354	25	–	–	PUNCT
taxlaw-11798	354	26	is	be	AUX
taxlaw-11798	354	27	not	not	PART
taxlaw-11798	354	28	offset	offset	VERB
taxlaw-11798	354	29	by	by	ADP
taxlaw-11798	354	30	enhanced	enhanced	ADJ
taxlaw-11798	354	31	philanthropic	philanthropic	NOUN
taxlaw-11798	354	32	incentives	incentive	NOUN
taxlaw-11798	354	33	.	.	PUNCT
taxlaw-11798	355	1	for	for	ADP
taxlaw-11798	355	2	colby	colby	NOUN
taxlaw-11798	355	3	and	and	CCONJ
taxlaw-11798	355	4	dana	dana	PROPN
taxlaw-11798	355	5	,	,	PUNCT
taxlaw-11798	355	6	dafs	dafs	VERB
taxlaw-11798	355	7	likely	likely	ADV
taxlaw-11798	355	8	do	do	VERB
taxlaw-11798	355	9	nothing	nothing	PRON
taxlaw-11798	355	10	to	to	PART
taxlaw-11798	355	11	spur	spur	VERB
taxlaw-11798	355	12	greater	great	ADJ
taxlaw-11798	355	13	charitable	charitable	ADJ
taxlaw-11798	355	14	giving.92	giving.92	NOUN
taxlaw-11798	355	15	for	for	ADP
taxlaw-11798	355	16	alex	alex	PROPN
taxlaw-11798	355	17	and	and	CCONJ
taxlaw-11798	355	18	blair	blair	PROPN
taxlaw-11798	355	19	,	,	PUNCT
taxlaw-11798	355	20	there	there	PRON
taxlaw-11798	355	21	is	be	VERB
taxlaw-11798	355	22	a	a	DET
taxlaw-11798	355	23	follow	follow	VERB
taxlaw-11798	355	24	-	-	PUNCT
taxlaw-11798	355	25	up	up	ADP
taxlaw-11798	355	26	question	question	NOUN
taxlaw-11798	355	27	:	:	PUNCT
taxlaw-11798	355	28	to	to	ADP
taxlaw-11798	355	29	what	what	DET
taxlaw-11798	355	30	extent	extent	NOUN
taxlaw-11798	355	31	do	do	AUX
taxlaw-11798	355	32	taxpayers	taxpayer	NOUN
taxlaw-11798	355	33	respond	respond	VERB
taxlaw-11798	355	34	to	to	ADP
taxlaw-11798	355	35	tax	tax	NOUN
taxlaw-11798	355	36	subsidies	subsidy	NOUN
taxlaw-11798	355	37	for	for	ADP
taxlaw-11798	355	38	giving	give	VERB
taxlaw-11798	355	39	?	?	PUNCT
taxlaw-11798	356	1	the	the	DET
taxlaw-11798	356	2	literature	literature	NOUN
taxlaw-11798	356	3	on	on	ADP
taxlaw-11798	356	4	this	this	DET
taxlaw-11798	356	5	question	question	NOUN
taxlaw-11798	356	6	is	be	AUX
taxlaw-11798	356	7	inconclusive	inconclusive	ADJ
taxlaw-11798	356	8	.	.	PUNCT
taxlaw-11798	357	1	we	we	PRON
taxlaw-11798	357	2	know	know	VERB
taxlaw-11798	357	3	that	that	SCONJ
taxlaw-11798	357	4	the	the	DET
taxlaw-11798	357	5	average	average	ADJ
taxlaw-11798	357	6	individual	individual	ADJ
taxlaw-11798	357	7	responds	respond	VERB
taxlaw-11798	357	8	to	to	PART
taxlaw-11798	357	9	tax	tax	NOUN
taxlaw-11798	357	10	subsidies	subsidy	NOUN
taxlaw-11798	357	11	for	for	ADP
taxlaw-11798	357	12	charitable	charitable	ADJ
taxlaw-11798	357	13	giving	giving	NOUN
taxlaw-11798	357	14	,	,	PUNCT
taxlaw-11798	357	15	but	but	CCONJ
taxlaw-11798	357	16	it	it	PRON
taxlaw-11798	357	17	is	be	AUX
taxlaw-11798	357	18	very	very	ADV
taxlaw-11798	357	19	uncertain	uncertain	ADJ
taxlaw-11798	357	20	how	how	SCONJ
taxlaw-11798	357	21	strong	strong	ADJ
taxlaw-11798	357	22	that	that	DET
taxlaw-11798	357	23	response	response	NOUN
taxlaw-11798	357	24	is.93	is.93	PROPN
taxlaw-11798	357	25	some	some	DET
taxlaw-11798	357	26	studies	study	NOUN
taxlaw-11798	357	27	indicate	indicate	VERB
taxlaw-11798	357	28	that	that	SCONJ
taxlaw-11798	357	29	higher	high	ADJ
taxlaw-11798	357	30	income	income	NOUN
taxlaw-11798	357	31	individuals	individual	NOUN
taxlaw-11798	357	32	are	be	AUX
taxlaw-11798	357	33	more	more	ADV
taxlaw-11798	357	34	responsive	responsive	ADJ
taxlaw-11798	357	35	to	to	ADP
taxlaw-11798	357	36	tax	tax	NOUN
taxlaw-11798	357	37	subsidies	subsidy	NOUN
taxlaw-11798	357	38	for	for	ADP
taxlaw-11798	357	39	charitable	charitable	ADJ
taxlaw-11798	357	40	giving	giving	NOUN
taxlaw-11798	357	41	than	than	SCONJ
taxlaw-11798	357	42	are	be	AUX
taxlaw-11798	357	43	lower	low	ADJ
taxlaw-11798	357	44	income	income	NOUN
taxlaw-11798	357	45	individuals.94	individuals.94	NOUN
taxlaw-11798	357	46	to	to	ADP
taxlaw-11798	357	47	the	the	DET
taxlaw-11798	357	48	extent	extent	NOUN
taxlaw-11798	357	49	that	that	SCONJ
taxlaw-11798	357	50	daf	daf	NOUN
taxlaw-11798	357	51	-	-	PUNCT
taxlaw-11798	357	52	facilitated	facilitate	VERB
taxlaw-11798	357	53	bunching	bunching	NOUN
taxlaw-11798	357	54	extends	extend	VERB
taxlaw-11798	357	55	tax	tax	NOUN
taxlaw-11798	357	56	subsidies	subsidy	NOUN
taxlaw-11798	357	57	for	for	ADP
taxlaw-11798	357	58	charitable	charitable	ADJ
taxlaw-11798	357	59	giving	giving	NOUN
taxlaw-11798	357	60	to	to	ADP
taxlaw-11798	357	61	middle	middle	ADJ
taxlaw-11798	357	62	or	or	CCONJ
taxlaw-11798	357	63	upper	upper	ADV
taxlaw-11798	357	64	-	-	PUNCT
taxlaw-11798	357	65	middle	middle	ADJ
taxlaw-11798	357	66	income	income	NOUN
taxlaw-11798	357	67	taxpayers	taxpayer	NOUN
taxlaw-11798	357	68	,	,	PUNCT
taxlaw-11798	357	69	it	it	PRON
taxlaw-11798	357	70	is	be	AUX
taxlaw-11798	357	71	possible	possible	ADJ
taxlaw-11798	357	72	that	that	SCONJ
taxlaw-11798	357	73	the	the	DET
taxlaw-11798	357	74	response	response	NOUN
taxlaw-11798	357	75	is	be	AUX
taxlaw-11798	357	76	modest	modest	ADJ
taxlaw-11798	357	77	.	.	PUNCT
taxlaw-11798	358	1	given	give	VERB
taxlaw-11798	358	2	the	the	DET
taxlaw-11798	358	3	likelihood	likelihood	NOUN
taxlaw-11798	358	4	that	that	SCONJ
taxlaw-11798	358	5	many	many	ADJ
taxlaw-11798	358	6	bunching	bunch	VERB
taxlaw-11798	358	7	-	-	PUNCT
taxlaw-11798	358	8	motivated	motivate	VERB
taxlaw-11798	358	9	daf	daf	PROPN
taxlaw-11798	358	10	holders	holder	NOUN
taxlaw-11798	358	11	will	will	AUX
taxlaw-11798	358	12	be	be	AUX
taxlaw-11798	358	13	in	in	ADP
taxlaw-11798	358	14	the	the	DET
taxlaw-11798	358	15	position	position	NOUN
taxlaw-11798	358	16	of	of	ADP
taxlaw-11798	358	17	colby	colby	NOUN
taxlaw-11798	358	18	and	and	CCONJ
taxlaw-11798	358	19	dana	dana	PROPN
taxlaw-11798	358	20	whose	whose	DET
taxlaw-11798	358	21	after	after	ADP
taxlaw-11798	358	22	-	-	PUNCT
taxlaw-11798	358	23	tax	tax	NOUN
taxlaw-11798	358	24	cost	cost	NOUN
taxlaw-11798	358	25	of	of	ADP
taxlaw-11798	358	26	giving	giving	NOUN
taxlaw-11798	358	27	is	be	AUX
taxlaw-11798	358	28	unaffected	unaffected	ADJ
taxlaw-11798	358	29	by	by	ADP
taxlaw-11798	358	30	the	the	DET
taxlaw-11798	358	31	daf	daf	NOUN
taxlaw-11798	358	32	and	and	CCONJ
taxlaw-11798	358	33	others	other	NOUN
taxlaw-11798	358	34	in	in	ADP
taxlaw-11798	358	35	the	the	DET
taxlaw-11798	358	36	position	position	NOUN
taxlaw-11798	358	37	of	of	ADP
taxlaw-11798	358	38	alex	alex	PROPN
taxlaw-11798	358	39	and	and	CCONJ
taxlaw-11798	358	40	blair	blair	PROPN
taxlaw-11798	358	41	whose	whose	DET
taxlaw-11798	358	42	after	after	ADP
taxlaw-11798	358	43	-	-	PUNCT
taxlaw-11798	358	44	tax	tax	NOUN
taxlaw-11798	358	45	cost	cost	NOUN
taxlaw-11798	358	46	is	be	AUX
taxlaw-11798	358	47	affected	affect	VERB
taxlaw-11798	358	48	but	but	CCONJ
taxlaw-11798	358	49	perhaps	perhaps	ADV
taxlaw-11798	358	50	with	with	ADP
taxlaw-11798	358	51	little	little	ADJ
taxlaw-11798	358	52	response	response	NOUN
taxlaw-11798	358	53	,	,	PUNCT
taxlaw-11798	358	54	it	it	PRON
taxlaw-11798	358	55	is	be	AUX
taxlaw-11798	358	56	hard	hard	ADJ
taxlaw-11798	358	57	to	to	PART
taxlaw-11798	358	58	be	be	AUX
taxlaw-11798	358	59	sanguine	sanguine	ADJ
taxlaw-11798	358	60	about	about	ADP
taxlaw-11798	358	61	the	the	DET
taxlaw-11798	358	62	cost	cost	NOUN
taxlaw-11798	358	63	/	/	SYM
taxlaw-11798	358	64	benefit	benefit	NOUN
taxlaw-11798	358	65	tradeoff	tradeoff	NOUN
taxlaw-11798	358	66	of	of	ADP
taxlaw-11798	358	67	bunching	bunch	VERB
taxlaw-11798	358	68	-	-	PUNCT
taxlaw-11798	358	69	motivated	motivated	ADJ
taxlaw-11798	358	70	dafs	dafs	NOUN
taxlaw-11798	358	71	.	.	PUNCT
taxlaw-11798	359	1	d.	d.	PROPN
taxlaw-11798	359	2	expanding	expand	VERB
taxlaw-11798	359	3	the	the	DET
taxlaw-11798	359	4	reach	reach	NOUN
taxlaw-11798	359	5	of	of	ADP
taxlaw-11798	359	6	the	the	DET
taxlaw-11798	359	7	deduction	deduction	NOUN
taxlaw-11798	359	8	for	for	ADP
taxlaw-11798	359	9	individual	individual	ADJ
taxlaw-11798	359	10	philanthropy	philanthropy	NOUN
taxlaw-11798	359	11	there	there	PRON
taxlaw-11798	359	12	is	be	VERB
taxlaw-11798	359	13	a	a	DET
taxlaw-11798	359	14	related	related	ADJ
taxlaw-11798	359	15	but	but	CCONJ
taxlaw-11798	359	16	equally	equally	ADV
taxlaw-11798	359	17	modest	modest	ADJ
taxlaw-11798	359	18	benefit	benefit	NOUN
taxlaw-11798	359	19	of	of	ADP
taxlaw-11798	359	20	bunching	bunch	VERB
taxlaw-11798	359	21	-	-	PUNCT
taxlaw-11798	359	22	motivated	motivated	ADJ
taxlaw-11798	359	23	dafs	dafs	NOUN
taxlaw-11798	359	24	.	.	PUNCT
taxlaw-11798	360	1	by	by	ADP
taxlaw-11798	360	2	facilitating	facilitate	VERB
taxlaw-11798	360	3	bunching	bunching	NOUN
taxlaw-11798	360	4	,	,	PUNCT
taxlaw-11798	360	5	donor	donor	NOUN
taxlaw-11798	360	6	-	-	PUNCT
taxlaw-11798	360	7	advised	advise	VERB
taxlaw-11798	360	8	funds	fund	NOUN
taxlaw-11798	360	9	slightly	slightly	ADV
taxlaw-11798	360	10	expand	expand	VERB
taxlaw-11798	360	11	the	the	DET
taxlaw-11798	360	12	effective	effective	ADJ
taxlaw-11798	360	13	reach	reach	NOUN
taxlaw-11798	360	14	of	of	ADP
taxlaw-11798	360	15	the	the	DET
taxlaw-11798	360	16	deduction	deduction	NOUN
taxlaw-11798	360	17	and	and	CCONJ
taxlaw-11798	360	18	the	the	DET
taxlaw-11798	360	19	tax	tax	NOUN
taxlaw-11798	360	20	incentive	incentive	NOUN
taxlaw-11798	360	21	for	for	ADP
taxlaw-11798	360	22	individual	individual	ADJ
taxlaw-11798	360	23	philanthropy	philanthropy	NOUN
taxlaw-11798	360	24	beyond	beyond	ADP
taxlaw-11798	360	25	the	the	DET
taxlaw-11798	360	26	population	population	NOUN
taxlaw-11798	360	27	that	that	PRON
taxlaw-11798	360	28	would	would	AUX
taxlaw-11798	360	29	itemize	itemize	VERB
taxlaw-11798	360	30	in	in	ADP
taxlaw-11798	360	31	the	the	DET
taxlaw-11798	360	32	absence	absence	NOUN
taxlaw-11798	360	33	of	of	ADP
taxlaw-11798	360	34	dafs	dafs	NOUN
taxlaw-11798	360	35	,	,	PUNCT
taxlaw-11798	360	36	and	and	CCONJ
taxlaw-11798	360	37	perhaps	perhaps	ADV
taxlaw-11798	360	38	in	in	ADP
taxlaw-11798	360	39	a	a	DET
taxlaw-11798	360	40	slightly	slightly	ADV
taxlaw-11798	360	41	more	more	ADV
taxlaw-11798	360	42	progressive	progressive	ADJ
taxlaw-11798	360	43	manner	manner	NOUN
taxlaw-11798	360	44	.	.	PUNCT
taxlaw-11798	361	1	92	92	NUM
taxlaw-11798	361	2	to	to	PART
taxlaw-11798	361	3	be	be	AUX
taxlaw-11798	361	4	more	more	ADV
taxlaw-11798	361	5	precise	precise	ADJ
taxlaw-11798	361	6	,	,	PUNCT
taxlaw-11798	361	7	in	in	ADP
taxlaw-11798	361	8	this	this	DET
taxlaw-11798	361	9	situation	situation	NOUN
taxlaw-11798	361	10	bunching	bunching	NOUN
taxlaw-11798	361	11	does	do	AUX
taxlaw-11798	361	12	not	not	PART
taxlaw-11798	361	13	affect	affect	VERB
taxlaw-11798	361	14	the	the	DET
taxlaw-11798	361	15	after	after	ADP
taxlaw-11798	361	16	-	-	PUNCT
taxlaw-11798	361	17	tax	tax	NOUN
taxlaw-11798	361	18	cost	cost	NOUN
taxlaw-11798	361	19	of	of	ADP
taxlaw-11798	361	20	the	the	DET
taxlaw-11798	361	21	marginal	marginal	ADJ
taxlaw-11798	361	22	contribution	contribution	NOUN
taxlaw-11798	361	23	.	.	PUNCT
taxlaw-11798	362	1	but	but	CCONJ
taxlaw-11798	362	2	there	there	PRON
taxlaw-11798	362	3	could	could	AUX
taxlaw-11798	362	4	be	be	AUX
taxlaw-11798	362	5	an	an	DET
taxlaw-11798	362	6	income	income	NOUN
taxlaw-11798	362	7	effect	effect	NOUN
taxlaw-11798	362	8	.	.	PUNCT
taxlaw-11798	363	1	it	it	PRON
taxlaw-11798	363	2	is	be	AUX
taxlaw-11798	363	3	possible	possible	ADJ
taxlaw-11798	363	4	that	that	SCONJ
taxlaw-11798	363	5	colby	colby	NOUN
taxlaw-11798	363	6	and	and	CCONJ
taxlaw-11798	363	7	dana	dana	PROPN
taxlaw-11798	363	8	might	might	AUX
taxlaw-11798	363	9	contribute	contribute	VERB
taxlaw-11798	363	10	part	part	NOUN
taxlaw-11798	363	11	of	of	ADP
taxlaw-11798	363	12	their	their	PRON
taxlaw-11798	363	13	tax	tax	NOUN
taxlaw-11798	363	14	savings	saving	NOUN
taxlaw-11798	363	15	to	to	ADP
taxlaw-11798	363	16	charity	charity	NOUN
taxlaw-11798	363	17	.	.	PUNCT
taxlaw-11798	364	1	some	some	DET
taxlaw-11798	364	2	daf	daf	PROPN
taxlaw-11798	364	3	sponsors	sponsor	NOUN
taxlaw-11798	364	4	highlight	highlight	VERB
taxlaw-11798	364	5	this	this	DET
taxlaw-11798	364	6	possibility	possibility	NOUN
taxlaw-11798	364	7	.	.	PUNCT
taxlaw-11798	365	1	see	see	VERB
taxlaw-11798	365	2	,	,	PUNCT
taxlaw-11798	365	3	e.g.	e.g.	ADV
taxlaw-11798	365	4	,	,	PUNCT
taxlaw-11798	365	5	fidelity	fidelity	NOUN
taxlaw-11798	365	6	charitable	charitable	NOUN
taxlaw-11798	365	7	,	,	PUNCT
taxlaw-11798	365	8	tax	tax	NOUN
taxlaw-11798	365	9	strategies	strategy	NOUN
taxlaw-11798	365	10	for	for	ADP
taxlaw-11798	365	11	charitable	charitable	ADJ
taxlaw-11798	365	12	giving	giving	NOUN
taxlaw-11798	365	13	,	,	PUNCT
taxlaw-11798	365	14	“	"	PUNCT
taxlaw-11798	365	15	bunching	bunch	VERB
taxlaw-11798	365	16	”	"	PUNCT
taxlaw-11798	365	17	contributions	contribution	NOUN
taxlaw-11798	365	18	to	to	PART
taxlaw-11798	365	19	reach	reach	VERB
taxlaw-11798	365	20	tax	tax	NOUN
taxlaw-11798	365	21	savings	saving	NOUN
taxlaw-11798	365	22	,	,	PUNCT
taxlaw-11798	365	23	supra	supra	PROPN
taxlaw-11798	365	24	note	note	PROPN
taxlaw-11798	365	25	65	65	NUM
taxlaw-11798	365	26	,	,	PUNCT
taxlaw-11798	365	27	at	at	ADP
taxlaw-11798	365	28	2	2	NUM
taxlaw-11798	365	29	(	(	PUNCT
taxlaw-11798	365	30	explaining	explain	VERB
taxlaw-11798	365	31	the	the	DET
taxlaw-11798	365	32	tax	tax	NOUN
taxlaw-11798	365	33	advantages	advantage	NOUN
taxlaw-11798	365	34	of	of	ADP
taxlaw-11798	365	35	bunching	bunch	VERB
taxlaw-11798	365	36	charitable	charitable	ADJ
taxlaw-11798	365	37	contributions	contribution	NOUN
taxlaw-11798	365	38	with	with	ADP
taxlaw-11798	365	39	a	a	DET
taxlaw-11798	365	40	daf	daf	NOUN
taxlaw-11798	365	41	and	and	CCONJ
taxlaw-11798	365	42	stating	state	VERB
taxlaw-11798	365	43	that	that	SCONJ
taxlaw-11798	365	44	the	the	DET
taxlaw-11798	365	45	use	use	NOUN
taxlaw-11798	365	46	of	of	ADP
taxlaw-11798	365	47	this	this	DET
taxlaw-11798	365	48	strategy	strategy	NOUN
taxlaw-11798	365	49	“	"	PUNCT
taxlaw-11798	365	50	maximize[s	maximize[s	PROPN
taxlaw-11798	365	51	]	]	X
taxlaw-11798	365	52	your	your	PRON
taxlaw-11798	365	53	charitable	charitable	ADJ
taxlaw-11798	365	54	giving	giving	NOUN
taxlaw-11798	365	55	–	–	PUNCT
taxlaw-11798	365	56	both	both	PRON
taxlaw-11798	365	57	for	for	ADP
taxlaw-11798	365	58	yourself	yourself	PRON
taxlaw-11798	365	59	and	and	CCONJ
taxlaw-11798	365	60	the	the	DET
taxlaw-11798	365	61	charities	charity	NOUN
taxlaw-11798	365	62	you	you	PRON
taxlaw-11798	365	63	love	love	VERB
taxlaw-11798	365	64	”	"	PUNCT
taxlaw-11798	365	65	)	)	PUNCT
taxlaw-11798	365	66	.	.	PUNCT
taxlaw-11798	366	1	93	93	NUM
taxlaw-11798	366	2	nicolas	nicolas	PROPN
taxlaw-11798	366	3	j.	j.	PROPN
taxlaw-11798	366	4	duquette	duquette	PROPN
taxlaw-11798	366	5	,	,	PUNCT
taxlaw-11798	366	6	do	do	VERB
taxlaw-11798	366	7	tax	tax	NOUN
taxlaw-11798	366	8	incentives	incentive	NOUN
taxlaw-11798	366	9	affect	affect	VERB
taxlaw-11798	366	10	charitable	charitable	ADJ
taxlaw-11798	366	11	contributions	contribution	NOUN
taxlaw-11798	366	12	?	?	PUNCT
taxlaw-11798	367	1	evidence	evidence	NOUN
taxlaw-11798	367	2	from	from	ADP
taxlaw-11798	367	3	public	public	ADJ
taxlaw-11798	367	4	charities	charity	NOUN
taxlaw-11798	367	5	’	'	PUNCT
taxlaw-11798	367	6	reported	report	VERB
taxlaw-11798	367	7	revenues	revenue	NOUN
taxlaw-11798	367	8	,	,	PUNCT
taxlaw-11798	367	9	137	137	NUM
taxlaw-11798	367	10	j.	j.	PROPN
taxlaw-11798	367	11	public	public	PROPN
taxlaw-11798	367	12	econ	econ	PROPN
taxlaw-11798	367	13	.	.	PUNCT
taxlaw-11798	368	1	51	51	NUM
taxlaw-11798	368	2	(	(	PUNCT
taxlaw-11798	368	3	2016	2016	NUM
taxlaw-11798	368	4	)	)	PUNCT
taxlaw-11798	368	5	(	(	PUNCT
taxlaw-11798	368	6	noting	note	VERB
taxlaw-11798	368	7	that	that	SCONJ
taxlaw-11798	368	8	“	"	PUNCT
taxlaw-11798	368	9	a	a	DET
taxlaw-11798	368	10	consensus	consensus	NOUN
taxlaw-11798	368	11	has	have	AUX
taxlaw-11798	368	12	emerged	emerge	VERB
taxlaw-11798	368	13	that	that	SCONJ
taxlaw-11798	368	14	the	the	DET
taxlaw-11798	368	15	elasticity	elasticity	NOUN
taxlaw-11798	368	16	of	of	ADP
taxlaw-11798	368	17	charitable	charitable	ADJ
taxlaw-11798	368	18	giving	giving	NOUN
taxlaw-11798	368	19	with	with	ADP
taxlaw-11798	368	20	respect	respect	NOUN
taxlaw-11798	368	21	to	to	ADP
taxlaw-11798	368	22	its	its	PRON
taxlaw-11798	368	23	tax	tax	NOUN
taxlaw-11798	368	24	cost	cost	NOUN
taxlaw-11798	368	25	is	be	AUX
taxlaw-11798	368	26	about	about	ADV
taxlaw-11798	368	27	–	–	PUNCT
taxlaw-11798	368	28	1	1	NUM
taxlaw-11798	368	29	”	"	PUNCT
taxlaw-11798	368	30	but	but	CCONJ
taxlaw-11798	368	31	that	that	SCONJ
taxlaw-11798	368	32	“	"	PUNCT
taxlaw-11798	368	33	there	there	PRON
taxlaw-11798	368	34	is	be	VERB
taxlaw-11798	368	35	wide	wide	ADJ
taxlaw-11798	368	36	disagreement	disagreement	NOUN
taxlaw-11798	368	37	around	around	ADP
taxlaw-11798	368	38	this	this	DET
taxlaw-11798	368	39	consensus	consensus	NOUN
taxlaw-11798	368	40	”	"	PUNCT
taxlaw-11798	368	41	and	and	CCONJ
taxlaw-11798	368	42	citing	cite	VERB
taxlaw-11798	368	43	an	an	DET
taxlaw-11798	368	44	earlier	early	ADJ
taxlaw-11798	368	45	meta	meta	NOUN
taxlaw-11798	368	46	-	-	PUNCT
taxlaw-11798	368	47	analysis	analysis	NOUN
taxlaw-11798	368	48	of	of	ADP
taxlaw-11798	368	49	70	70	NUM
taxlaw-11798	368	50	studies	study	NOUN
taxlaw-11798	368	51	estimating	estimate	VERB
taxlaw-11798	368	52	the	the	DET
taxlaw-11798	368	53	elasticity	elasticity	NOUN
taxlaw-11798	368	54	from	from	ADP
taxlaw-11798	368	55	zero	zero	NUM
taxlaw-11798	368	56	to	to	ADP
taxlaw-11798	368	57	-7	-7	PUNCT
taxlaw-11798	368	58	)	)	PUNCT
taxlaw-11798	368	59	;	;	PUNCT
taxlaw-11798	368	60	c.	c.	PROPN
taxlaw-11798	368	61	eugene	eugene	PROPN
taxlaw-11798	368	62	steuerle	steuerle	PROPN
taxlaw-11798	368	63	et	et	PROPN
taxlaw-11798	368	64	al	al	PROPN
taxlaw-11798	368	65	,	,	PUNCT
taxlaw-11798	368	66	tax	tax	NOUN
taxlaw-11798	368	67	pol’y	pol’y	NOUN
taxlaw-11798	368	68	ctr	ctr	PROPN
taxlaw-11798	368	69	.	.	PROPN
taxlaw-11798	368	70	,	,	PUNCT
taxlaw-11798	368	71	urban	urban	ADJ
taxlaw-11798	368	72	inst	inst	PROPN
taxlaw-11798	368	73	.	.	PROPN
taxlaw-11798	369	1	and	and	CCONJ
taxlaw-11798	369	2	brookings	brookings	PROPN
taxlaw-11798	369	3	inst	inst	PROPN
taxlaw-11798	369	4	.	.	PROPN
taxlaw-11798	369	5	,	,	PUNCT
taxlaw-11798	369	6	designing	design	VERB
taxlaw-11798	369	7	an	an	DET
taxlaw-11798	369	8	effective	effective	ADJ
taxlaw-11798	369	9	and	and	CCONJ
taxlaw-11798	369	10	more	more	ADV
taxlaw-11798	369	11	universal	universal	ADJ
taxlaw-11798	369	12	charitable	charitable	ADJ
taxlaw-11798	369	13	deduction	deduction	NOUN
taxlaw-11798	369	14	4	4	NUM
taxlaw-11798	369	15	,	,	PUNCT
taxlaw-11798	369	16	(	(	PUNCT
taxlaw-11798	369	17	2021	2021	NUM
taxlaw-11798	369	18	)	)	PUNCT
taxlaw-11798	369	19	(	(	PUNCT
taxlaw-11798	369	20	noting	note	VERB
taxlaw-11798	369	21	that	that	SCONJ
taxlaw-11798	369	22	earlier	early	ADJ
taxlaw-11798	369	23	studies	study	NOUN
taxlaw-11798	369	24	tended	tend	VERB
taxlaw-11798	369	25	to	to	PART
taxlaw-11798	369	26	find	find	VERB
taxlaw-11798	369	27	greater	great	ADJ
taxlaw-11798	369	28	elasticities	elasticity	NOUN
taxlaw-11798	369	29	than	than	ADP
taxlaw-11798	369	30	later	later	ADJ
taxlaw-11798	369	31	studies	study	NOUN
taxlaw-11798	369	32	that	that	PRON
taxlaw-11798	369	33	have	have	AUX
taxlaw-11798	369	34	focused	focus	VERB
taxlaw-11798	369	35	on	on	ADP
taxlaw-11798	369	36	long	long	ADJ
taxlaw-11798	369	37	-	-	PUNCT
taxlaw-11798	369	38	run	run	VERB
taxlaw-11798	369	39	effects	effect	NOUN
taxlaw-11798	369	40	)	)	PUNCT
taxlaw-11798	369	41	.	.	PUNCT
taxlaw-11798	370	1	94	94	NUM
taxlaw-11798	370	2	jon	jon	PROPN
taxlaw-11798	370	3	bakija	bakija	NOUN
taxlaw-11798	370	4	,	,	PUNCT
taxlaw-11798	370	5	tax	tax	NOUN
taxlaw-11798	370	6	policy	policy	NOUN
taxlaw-11798	370	7	and	and	CCONJ
taxlaw-11798	370	8	philanthropy	philanthropy	NOUN
taxlaw-11798	370	9	:	:	PUNCT
taxlaw-11798	370	10	a	a	DET
taxlaw-11798	370	11	primer	primer	NOUN
taxlaw-11798	370	12	on	on	ADP
taxlaw-11798	370	13	the	the	DET
taxlaw-11798	370	14	empirical	empirical	ADJ
taxlaw-11798	370	15	evidence	evidence	NOUN
taxlaw-11798	370	16	for	for	ADP
taxlaw-11798	370	17	the	the	DET
taxlaw-11798	370	18	united	united	PROPN
taxlaw-11798	370	19	states	states	PROPN
taxlaw-11798	370	20	and	and	CCONJ
taxlaw-11798	370	21	its	its	PRON
taxlaw-11798	370	22	implications	implication	NOUN
taxlaw-11798	370	23	,	,	PUNCT
taxlaw-11798	370	24	80	80	NUM
taxlaw-11798	370	25	social	social	ADJ
taxlaw-11798	370	26	res	re	NOUN
taxlaw-11798	370	27	.	.	PUNCT
taxlaw-11798	371	1	557	557	NUM
taxlaw-11798	371	2	,	,	PUNCT
taxlaw-11798	371	3	558	558	NUM
taxlaw-11798	371	4	(	(	PUNCT
taxlaw-11798	371	5	2013	2013	NUM
taxlaw-11798	371	6	)	)	PUNCT
taxlaw-11798	371	7	(	(	PUNCT
taxlaw-11798	371	8	noting	note	VERB
taxlaw-11798	371	9	that	that	SCONJ
taxlaw-11798	371	10	“	"	PUNCT
taxlaw-11798	371	11	several	several	ADJ
taxlaw-11798	371	12	types	type	NOUN
taxlaw-11798	371	13	of	of	ADP
taxlaw-11798	371	14	evidence	evidence	NOUN
taxlaw-11798	371	15	…	…	PUNCT
taxlaw-11798	371	16	suggest	suggest	VERB
taxlaw-11798	371	17	that	that	SCONJ
taxlaw-11798	371	18	the	the	DET
taxlaw-11798	371	19	donation	donation	NOUN
taxlaw-11798	371	20	behavior	behavior	NOUN
taxlaw-11798	371	21	of	of	ADP
taxlaw-11798	371	22	high	high	ADJ
taxlaw-11798	371	23	-	-	PUNCT
taxlaw-11798	371	24	income	income	NOUN
taxlaw-11798	371	25	people	people	NOUN
taxlaw-11798	371	26	in	in	ADP
taxlaw-11798	371	27	particular	particular	ADJ
taxlaw-11798	371	28	is	be	AUX
taxlaw-11798	371	29	probably	probably	ADV
taxlaw-11798	371	30	responsive	responsive	ADJ
taxlaw-11798	371	31	to	to	ADP
taxlaw-11798	371	32	tax	tax	NOUN
taxlaw-11798	371	33	incentives	incentive	NOUN
taxlaw-11798	371	34	)	)	PUNCT
taxlaw-11798	371	35	;	;	PUNCT
taxlaw-11798	371	36	steuerle	steuerle	PROPN
taxlaw-11798	371	37	et	et	PROPN
taxlaw-11798	371	38	al	al	PROPN
taxlaw-11798	371	39	(	(	PUNCT
taxlaw-11798	371	40	2021	2021	NUM
taxlaw-11798	371	41	)	)	PUNCT
taxlaw-11798	371	42	,	,	PUNCT
taxlaw-11798	371	43	supra	supra	PROPN
taxlaw-11798	371	44	note	note	NOUN
taxlaw-11798	371	45	93	93	NUM
taxlaw-11798	371	46	,	,	PUNCT
taxlaw-11798	371	47	at	at	ADP
taxlaw-11798	371	48	4	4	NUM
taxlaw-11798	371	49	(	(	PUNCT
taxlaw-11798	371	50	noting	note	VERB
taxlaw-11798	371	51	that	that	SCONJ
taxlaw-11798	371	52	“	"	PUNCT
taxlaw-11798	371	53	some	some	DET
taxlaw-11798	371	54	studies	study	NOUN
taxlaw-11798	371	55	…	…	PUNCT
taxlaw-11798	371	56	found	find	VERB
taxlaw-11798	371	57	that	that	SCONJ
taxlaw-11798	371	58	high	high	ADJ
taxlaw-11798	371	59	-	-	PUNCT
taxlaw-11798	371	60	income	income	NOUN
taxlaw-11798	371	61	taxpayers	taxpayer	NOUN
taxlaw-11798	371	62	are	be	AUX
taxlaw-11798	371	63	more	more	ADV
taxlaw-11798	371	64	responsive	responsive	ADJ
taxlaw-11798	371	65	to	to	ADP
taxlaw-11798	371	66	the	the	DET
taxlaw-11798	371	67	[	[	X
taxlaw-11798	371	68	tax	tax	NOUN
taxlaw-11798	371	69	]	]	X
taxlaw-11798	371	70	incentive	incentive	NOUN
taxlaw-11798	371	71	’	'	PUNCT
taxlaw-11798	371	72	)	)	PUNCT
taxlaw-11798	371	73	.	.	PUNCT
taxlaw-11798	372	1	22	22	NUM
taxlaw-11798	372	2	columbia	columbia	PROPN
taxlaw-11798	372	3	journal	journal	PROPN
taxlaw-11798	372	4	of	of	ADP
taxlaw-11798	372	5	tax	tax	NOUN
taxlaw-11798	372	6	law	law	NOUN
taxlaw-11798	373	1	[	[	X
taxlaw-11798	373	2	vol	vol	NOUN
taxlaw-11798	373	3	:	:	PUNCT
taxlaw-11798	373	4	14:1	14:1	NUM
taxlaw-11798	373	5	as	as	SCONJ
taxlaw-11798	373	6	noted	note	VERB
taxlaw-11798	373	7	above	above	ADV
taxlaw-11798	373	8	,	,	PUNCT
taxlaw-11798	373	9	in	in	ADP
taxlaw-11798	373	10	the	the	DET
taxlaw-11798	373	11	wake	wake	NOUN
taxlaw-11798	373	12	of	of	ADP
taxlaw-11798	373	13	the	the	DET
taxlaw-11798	373	14	tcja	tcja	NOUN
taxlaw-11798	373	15	,	,	PUNCT
taxlaw-11798	373	16	the	the	DET
taxlaw-11798	373	17	fraction	fraction	NOUN
taxlaw-11798	373	18	of	of	ADP
taxlaw-11798	373	19	households	household	NOUN
taxlaw-11798	373	20	taking	take	VERB
taxlaw-11798	373	21	itemized	itemize	VERB
taxlaw-11798	373	22	deductions	deduction	NOUN
taxlaw-11798	373	23	for	for	ADP
taxlaw-11798	373	24	philanthropy	philanthropy	NOUN
taxlaw-11798	373	25	fell	fall	VERB
taxlaw-11798	373	26	from	from	ADP
taxlaw-11798	373	27	about	about	ADP
taxlaw-11798	373	28	25	25	NUM
taxlaw-11798	373	29	%	%	NOUN
taxlaw-11798	373	30	to	to	ADP
taxlaw-11798	373	31	about	about	ADP
taxlaw-11798	373	32	9	9	NUM
taxlaw-11798	373	33	%	%	NOUN
taxlaw-11798	373	34	.	.	PUNCT
taxlaw-11798	374	1	several	several	ADJ
taxlaw-11798	374	2	commentators	commentator	NOUN
taxlaw-11798	374	3	have	have	AUX
taxlaw-11798	374	4	recognized	recognize	VERB
taxlaw-11798	374	5	and	and	CCONJ
taxlaw-11798	374	6	criticized	criticize	VERB
taxlaw-11798	374	7	this	this	DET
taxlaw-11798	374	8	change	change	NOUN
taxlaw-11798	374	9	.	.	PUNCT
taxlaw-11798	375	1	in	in	ADP
taxlaw-11798	375	2	testimony	testimony	NOUN
taxlaw-11798	375	3	before	before	ADP
taxlaw-11798	375	4	the	the	DET
taxlaw-11798	375	5	senate	senate	PROPN
taxlaw-11798	375	6	finance	finance	PROPN
taxlaw-11798	375	7	committee	committee	PROPN
taxlaw-11798	375	8	,	,	PUNCT
taxlaw-11798	375	9	economist	economist	NOUN
taxlaw-11798	375	10	eugene	eugene	PROPN
taxlaw-11798	375	11	steuerle	steuerle	PROPN
taxlaw-11798	375	12	urged	urge	VERB
taxlaw-11798	375	13	congress	congress	PROPN
taxlaw-11798	375	14	to	to	PART
taxlaw-11798	375	15	think	think	VERB
taxlaw-11798	375	16	about	about	ADP
taxlaw-11798	375	17	designing	design	VERB
taxlaw-11798	375	18	tax	tax	NOUN
taxlaw-11798	375	19	subsidies	subsidy	NOUN
taxlaw-11798	375	20	for	for	ADP
taxlaw-11798	375	21	philanthropy	philanthropy	NOUN
taxlaw-11798	375	22	in	in	ADP
taxlaw-11798	375	23	terms	term	NOUN
taxlaw-11798	375	24	of	of	ADP
taxlaw-11798	375	25	,	,	PUNCT
taxlaw-11798	375	26	inter	inter	PROPN
taxlaw-11798	375	27	alia	alia	NOUN
taxlaw-11798	375	28	,	,	PUNCT
taxlaw-11798	375	29	value	value	NOUN
taxlaw-11798	375	30	promotion	promotion	NOUN
taxlaw-11798	375	31	,	,	PUNCT
taxlaw-11798	375	32	arguing	argue	VERB
taxlaw-11798	375	33	that	that	SCONJ
taxlaw-11798	375	34	“	"	PUNCT
taxlaw-11798	375	35	a	a	DET
taxlaw-11798	375	36	deduction	deduction	NOUN
taxlaw-11798	375	37	for	for	ADP
taxlaw-11798	375	38	only	only	ADV
taxlaw-11798	375	39	a	a	DET
taxlaw-11798	375	40	few	few	ADJ
taxlaw-11798	375	41	taxpayers	taxpayer	NOUN
taxlaw-11798	375	42	weakly	weakly	ADJ
taxlaw-11798	375	43	promotes	promote	VERB
taxlaw-11798	375	44	and	and	CCONJ
taxlaw-11798	375	45	markets	market	VERB
taxlaw-11798	375	46	the	the	DET
taxlaw-11798	375	47	value	value	NOUN
taxlaw-11798	375	48	our	our	PRON
taxlaw-11798	375	49	society	society	NOUN
taxlaw-11798	375	50	places	place	VERB
taxlaw-11798	375	51	on	on	ADP
taxlaw-11798	375	52	charitable	charitable	ADJ
taxlaw-11798	375	53	giving	giving	NOUN
taxlaw-11798	375	54	.	.	PUNCT
taxlaw-11798	376	1	”95	”95	NOUN
taxlaw-11798	376	2	similarly	similarly	ADV
taxlaw-11798	376	3	,	,	PUNCT
taxlaw-11798	376	4	professors	professor	NOUN
taxlaw-11798	376	5	roger	roger	PROPN
taxlaw-11798	376	6	colinvaux	colinvaux	PROPN
taxlaw-11798	376	7	and	and	CCONJ
taxlaw-11798	376	8	ray	ray	PROPN
taxlaw-11798	376	9	madoff	madoff	PROPN
taxlaw-11798	376	10	argue	argue	VERB
taxlaw-11798	376	11	that	that	SCONJ
taxlaw-11798	376	12	a	a	DET
taxlaw-11798	376	13	“	"	PUNCT
taxlaw-11798	376	14	goal	goal	NOUN
taxlaw-11798	376	15	of	of	ADP
taxlaw-11798	376	16	charitable	charitable	ADJ
taxlaw-11798	376	17	tax	tax	NOUN
taxlaw-11798	376	18	incentives	incentive	NOUN
taxlaw-11798	376	19	is	be	AUX
taxlaw-11798	376	20	to	to	PART
taxlaw-11798	376	21	foster	foster	VERB
taxlaw-11798	376	22	a	a	DET
taxlaw-11798	376	23	strong	strong	ADJ
taxlaw-11798	376	24	culture	culture	NOUN
taxlaw-11798	376	25	of	of	ADP
taxlaw-11798	376	26	giving	give	VERB
taxlaw-11798	376	27	in	in	ADP
taxlaw-11798	376	28	america	america	PROPN
taxlaw-11798	376	29	”	"	PUNCT
taxlaw-11798	376	30	and	and	CCONJ
taxlaw-11798	376	31	that	that	SCONJ
taxlaw-11798	376	32	“	"	PUNCT
taxlaw-11798	376	33	if	if	SCONJ
taxlaw-11798	376	34	only	only	ADV
taxlaw-11798	376	35	a	a	DET
taxlaw-11798	376	36	few	few	ADJ
taxlaw-11798	376	37	voices	voice	NOUN
taxlaw-11798	376	38	are	be	AUX
taxlaw-11798	376	39	encouraged	encourage	VERB
taxlaw-11798	376	40	to	to	PART
taxlaw-11798	376	41	support	support	VERB
taxlaw-11798	376	42	the	the	DET
taxlaw-11798	376	43	charitable	charitable	ADJ
taxlaw-11798	376	44	sector	sector	NOUN
taxlaw-11798	376	45	,	,	PUNCT
taxlaw-11798	376	46	charities	charity	NOUN
taxlaw-11798	376	47	will	will	AUX
taxlaw-11798	376	48	have	have	VERB
taxlaw-11798	376	49	to	to	PART
taxlaw-11798	376	50	cater	cater	VERB
taxlaw-11798	376	51	to	to	ADP
taxlaw-11798	376	52	a	a	DET
taxlaw-11798	376	53	narrow	narrow	ADJ
taxlaw-11798	376	54	set	set	NOUN
taxlaw-11798	376	55	of	of	ADP
taxlaw-11798	376	56	interests	interest	NOUN
taxlaw-11798	376	57	and	and	CCONJ
taxlaw-11798	376	58	lose	lose	VERB
taxlaw-11798	376	59	a	a	DET
taxlaw-11798	376	60	main	main	ADJ
taxlaw-11798	376	61	source	source	NOUN
taxlaw-11798	376	62	of	of	ADP
taxlaw-11798	376	63	strength	strength	NOUN
taxlaw-11798	376	64	and	and	CCONJ
taxlaw-11798	376	65	legitimacy	legitimacy	NOUN
taxlaw-11798	376	66	–	–	PUNCT
taxlaw-11798	376	67	widespread	widespread	ADJ
taxlaw-11798	376	68	public	public	ADJ
taxlaw-11798	376	69	support	support	NOUN
taxlaw-11798	376	70	.	.	PUNCT
taxlaw-11798	377	1	”96	”96	ADV
taxlaw-11798	377	2	in	in	ADP
taxlaw-11798	377	3	this	this	DET
taxlaw-11798	377	4	light	light	NOUN
taxlaw-11798	377	5	,	,	PUNCT
taxlaw-11798	377	6	reconsider	reconsider	VERB
taxlaw-11798	377	7	the	the	DET
taxlaw-11798	377	8	hypothetical	hypothetical	ADJ
taxlaw-11798	377	9	case	case	NOUN
taxlaw-11798	377	10	of	of	ADP
taxlaw-11798	377	11	alex	alex	PROPN
taxlaw-11798	377	12	and	and	CCONJ
taxlaw-11798	377	13	blair	blair	PROPN
taxlaw-11798	377	14	above	above	ADV
taxlaw-11798	377	15	.	.	PUNCT
taxlaw-11798	378	1	daf	daf	ADJ
taxlaw-11798	378	2	-	-	PUNCT
taxlaw-11798	378	3	facilitated	facilitate	VERB
taxlaw-11798	378	4	bunching	bunching	NOUN
taxlaw-11798	378	5	provides	provide	VERB
taxlaw-11798	378	6	them	they	PRON
taxlaw-11798	378	7	with	with	ADP
taxlaw-11798	378	8	an	an	DET
taxlaw-11798	378	9	effective	effective	ADJ
taxlaw-11798	378	10	deduction	deduction	NOUN
taxlaw-11798	378	11	for	for	ADP
taxlaw-11798	378	12	charitable	charitable	ADJ
taxlaw-11798	378	13	giving	giving	NOUN
taxlaw-11798	378	14	and	and	CCONJ
taxlaw-11798	378	15	an	an	DET
taxlaw-11798	378	16	incentive	incentive	NOUN
taxlaw-11798	378	17	that	that	PRON
taxlaw-11798	378	18	would	would	AUX
taxlaw-11798	378	19	not	not	PART
taxlaw-11798	378	20	exist	exist	VERB
taxlaw-11798	378	21	without	without	ADP
taxlaw-11798	378	22	bunching	bunch	VERB
taxlaw-11798	378	23	.	.	PUNCT
taxlaw-11798	379	1	and	and	CCONJ
taxlaw-11798	379	2	as	as	SCONJ
taxlaw-11798	379	3	this	this	DET
taxlaw-11798	379	4	example	example	NOUN
taxlaw-11798	379	5	also	also	ADV
taxlaw-11798	379	6	illustrates	illustrate	VERB
taxlaw-11798	379	7	,	,	PUNCT
taxlaw-11798	379	8	taxpayers	taxpayer	NOUN
taxlaw-11798	379	9	do	do	AUX
taxlaw-11798	379	10	not	not	PART
taxlaw-11798	379	11	have	have	VERB
taxlaw-11798	379	12	to	to	PART
taxlaw-11798	379	13	have	have	VERB
taxlaw-11798	379	14	very	very	ADV
taxlaw-11798	379	15	high	high	ADJ
taxlaw-11798	379	16	incomes	income	NOUN
taxlaw-11798	379	17	or	or	CCONJ
taxlaw-11798	379	18	hold	hold	VERB
taxlaw-11798	379	19	a	a	DET
taxlaw-11798	379	20	large	large	ADJ
taxlaw-11798	379	21	amount	amount	NOUN
taxlaw-11798	379	22	of	of	ADP
taxlaw-11798	379	23	assets	asset	NOUN
taxlaw-11798	379	24	in	in	ADP
taxlaw-11798	379	25	order	order	NOUN
taxlaw-11798	379	26	to	to	PART
taxlaw-11798	379	27	generate	generate	VERB
taxlaw-11798	379	28	an	an	DET
taxlaw-11798	379	29	effective	effective	ADJ
taxlaw-11798	379	30	deduction	deduction	NOUN
taxlaw-11798	379	31	and	and	CCONJ
taxlaw-11798	379	32	subsidy	subsidy	VERB
taxlaw-11798	379	33	through	through	ADP
taxlaw-11798	379	34	bunching	bunch	VERB
taxlaw-11798	379	35	charitable	charitable	ADJ
taxlaw-11798	379	36	contributions	contribution	NOUN
taxlaw-11798	379	37	.	.	PUNCT
taxlaw-11798	380	1	as	as	SCONJ
taxlaw-11798	380	2	noted	note	VERB
taxlaw-11798	380	3	above	above	ADV
taxlaw-11798	380	4	,	,	PUNCT
taxlaw-11798	380	5	fidelity	fidelity	PROPN
taxlaw-11798	380	6	reports	report	VERB
taxlaw-11798	380	7	that	that	SCONJ
taxlaw-11798	380	8	the	the	DET
taxlaw-11798	380	9	median	median	ADJ
taxlaw-11798	380	10	daf	daf	PROPN
taxlaw-11798	380	11	account	account	NOUN
taxlaw-11798	380	12	balance	balance	NOUN
taxlaw-11798	380	13	in	in	ADP
taxlaw-11798	380	14	2021	2021	NUM
taxlaw-11798	380	15	was	be	AUX
taxlaw-11798	380	16	only	only	ADV
taxlaw-11798	380	17	$	$	SYM
taxlaw-11798	380	18	24,000	24,000	NUM
taxlaw-11798	380	19	.	.	PUNCT
taxlaw-11798	381	1	it	it	PRON
taxlaw-11798	381	2	seems	seem	VERB
taxlaw-11798	381	3	likely	likely	ADJ
taxlaw-11798	381	4	that	that	SCONJ
taxlaw-11798	381	5	daf	daf	NOUN
taxlaw-11798	381	6	-	-	PUNCT
taxlaw-11798	381	7	facilitated	facilitate	VERB
taxlaw-11798	381	8	bunching	bunch	VERB
taxlaw-11798	381	9	not	not	PART
taxlaw-11798	381	10	only	only	ADV
taxlaw-11798	381	11	broadens	broaden	VERB
taxlaw-11798	381	12	the	the	DET
taxlaw-11798	381	13	reach	reach	NOUN
taxlaw-11798	381	14	of	of	ADP
taxlaw-11798	381	15	philanthropic	philanthropic	NOUN
taxlaw-11798	381	16	subsidies	subsidy	NOUN
taxlaw-11798	381	17	but	but	CCONJ
taxlaw-11798	381	18	does	do	VERB
taxlaw-11798	381	19	so	so	ADV
taxlaw-11798	381	20	in	in	ADP
taxlaw-11798	381	21	a	a	DET
taxlaw-11798	381	22	somewhat	somewhat	ADV
taxlaw-11798	381	23	more	more	ADV
taxlaw-11798	381	24	progressive	progressive	ADJ
taxlaw-11798	381	25	fashion	fashion	NOUN
taxlaw-11798	381	26	.	.	PUNCT
taxlaw-11798	382	1	however	however	ADV
taxlaw-11798	382	2	,	,	PUNCT
taxlaw-11798	382	3	while	while	SCONJ
taxlaw-11798	382	4	the	the	DET
taxlaw-11798	382	5	potential	potential	NOUN
taxlaw-11798	382	6	for	for	ADP
taxlaw-11798	382	7	dafs	dafs	NOUN
taxlaw-11798	382	8	to	to	PART
taxlaw-11798	382	9	expand	expand	VERB
taxlaw-11798	382	10	the	the	DET
taxlaw-11798	382	11	reach	reach	NOUN
taxlaw-11798	382	12	of	of	ADP
taxlaw-11798	382	13	philanthropic	philanthropic	NOUN
taxlaw-11798	382	14	subsidies	subsidy	NOUN
taxlaw-11798	382	15	may	may	AUX
taxlaw-11798	382	16	be	be	AUX
taxlaw-11798	382	17	significant	significant	ADJ
taxlaw-11798	382	18	,	,	PUNCT
taxlaw-11798	382	19	current	current	ADJ
taxlaw-11798	382	20	use	use	NOUN
taxlaw-11798	382	21	is	be	AUX
taxlaw-11798	382	22	relatively	relatively	ADV
taxlaw-11798	382	23	modest	modest	ADJ
taxlaw-11798	382	24	.	.	PUNCT
taxlaw-11798	383	1	even	even	ADV
taxlaw-11798	383	2	if	if	SCONJ
taxlaw-11798	383	3	every	every	DET
taxlaw-11798	383	4	new	new	ADJ
taxlaw-11798	383	5	daf	daf	NOUN
taxlaw-11798	383	6	account	account	NOUN
taxlaw-11798	383	7	opened	open	VERB
taxlaw-11798	383	8	since	since	SCONJ
taxlaw-11798	383	9	2016	2016	NUM
taxlaw-11798	383	10	created	create	VERB
taxlaw-11798	383	11	an	an	DET
taxlaw-11798	383	12	effective	effective	ADJ
taxlaw-11798	383	13	deduction	deduction	NOUN
taxlaw-11798	383	14	and	and	CCONJ
taxlaw-11798	383	15	incentive	incentive	NOUN
taxlaw-11798	383	16	for	for	ADP
taxlaw-11798	383	17	charitable	charitable	ADJ
taxlaw-11798	383	18	giving	giving	NOUN
taxlaw-11798	383	19	,	,	PUNCT
taxlaw-11798	383	20	which	which	PRON
taxlaw-11798	383	21	is	be	AUX
taxlaw-11798	383	22	certainly	certainly	ADV
taxlaw-11798	383	23	not	not	PART
taxlaw-11798	383	24	the	the	DET
taxlaw-11798	383	25	case	case	NOUN
taxlaw-11798	383	26	,	,	PUNCT
taxlaw-11798	383	27	these	these	DET
taxlaw-11798	383	28	roughly	roughly	ADV
taxlaw-11798	383	29	700,000	700,000	NUM
taxlaw-11798	383	30	accounts	account	NOUN
taxlaw-11798	383	31	would	would	AUX
taxlaw-11798	383	32	represent	represent	VERB
taxlaw-11798	383	33	less	less	ADJ
taxlaw-11798	383	34	than	than	ADP
taxlaw-11798	383	35	one	one	NUM
taxlaw-11798	383	36	-	-	PUNCT
taxlaw-11798	383	37	half	half	NOUN
taxlaw-11798	383	38	of	of	ADP
taxlaw-11798	383	39	a	a	DET
taxlaw-11798	383	40	percentage	percentage	NOUN
taxlaw-11798	383	41	point	point	NOUN
taxlaw-11798	383	42	bump	bump	NOUN
taxlaw-11798	383	43	in	in	ADP
taxlaw-11798	383	44	the	the	DET
taxlaw-11798	383	45	fraction	fraction	NOUN
taxlaw-11798	383	46	of	of	ADP
taxlaw-11798	383	47	taxpayers	taxpayer	NOUN
taxlaw-11798	383	48	receiving	receive	VERB
taxlaw-11798	383	49	such	such	ADJ
taxlaw-11798	383	50	subsidies.97	subsidies.97	NOUN
taxlaw-11798	383	51	e.	e.	PROPN
taxlaw-11798	383	52	facilitation	facilitation	PROPN
taxlaw-11798	383	53	of	of	ADP
taxlaw-11798	383	54	donation	donation	NOUN
taxlaw-11798	383	55	of	of	ADP
taxlaw-11798	383	56	appreciated	appreciated	ADJ
taxlaw-11798	383	57	assets	asset	NOUN
taxlaw-11798	383	58	critics	critic	NOUN
taxlaw-11798	383	59	complain	complain	VERB
taxlaw-11798	383	60	that	that	SCONJ
taxlaw-11798	383	61	dafs	dafs	NOUN
taxlaw-11798	383	62	facilitate	facilitate	VERB
taxlaw-11798	383	63	the	the	DET
taxlaw-11798	383	64	contribution	contribution	NOUN
taxlaw-11798	383	65	of	of	ADP
taxlaw-11798	383	66	appreciated	appreciated	ADJ
taxlaw-11798	383	67	assets	asset	NOUN
taxlaw-11798	383	68	,	,	PUNCT
taxlaw-11798	383	69	and	and	CCONJ
taxlaw-11798	383	70	,	,	PUNCT
taxlaw-11798	383	71	in	in	ADP
taxlaw-11798	383	72	particular	particular	ADJ
taxlaw-11798	383	73	,	,	PUNCT
taxlaw-11798	383	74	illiquid	illiquid	ADJ
taxlaw-11798	383	75	,	,	PUNCT
taxlaw-11798	383	76	complex	complex	ADJ
taxlaw-11798	383	77	assets	asset	NOUN
taxlaw-11798	383	78	lacking	lack	VERB
taxlaw-11798	383	79	transparent	transparent	ADJ
taxlaw-11798	383	80	valuation	valuation	NOUN
taxlaw-11798	383	81	.	.	PUNCT
taxlaw-11798	384	1	indeed	indeed	ADV
taxlaw-11798	384	2	,	,	PUNCT
taxlaw-11798	384	3	daf	daf	PROPN
taxlaw-11798	384	4	sponsors	sponsor	VERB
taxlaw-11798	384	5	fidelity	fidelity	PROPN
taxlaw-11798	384	6	charitable	charitable	ADJ
taxlaw-11798	384	7	,	,	PUNCT
taxlaw-11798	384	8	vanguard	vanguard	NOUN
taxlaw-11798	384	9	charitable	charitable	ADJ
taxlaw-11798	384	10	,	,	PUNCT
taxlaw-11798	384	11	and	and	CCONJ
taxlaw-11798	384	12	schwab	schwab	VERB
taxlaw-11798	384	13	charitable	charitable	ADJ
taxlaw-11798	384	14	market	market	NOUN
taxlaw-11798	384	15	their	their	PRON
taxlaw-11798	384	16	ability	ability	NOUN
taxlaw-11798	384	17	to	to	PART
taxlaw-11798	384	18	liquidate	liquidate	VERB
taxlaw-11798	384	19	complex	complex	ADJ
taxlaw-11798	384	20	assets	asset	NOUN
taxlaw-11798	384	21	and	and	CCONJ
taxlaw-11798	384	22	highlight	highlight	VERB
taxlaw-11798	384	23	the	the	DET
taxlaw-11798	384	24	tax	tax	NOUN
taxlaw-11798	384	25	advantage	advantage	NOUN
taxlaw-11798	384	26	of	of	ADP
taxlaw-11798	384	27	contributing	contribute	VERB
taxlaw-11798	384	28	appreciated	appreciated	ADJ
taxlaw-11798	384	29	assets.98	assets.98	NOUN
taxlaw-11798	384	30	there	there	PRON
taxlaw-11798	384	31	are	be	VERB
taxlaw-11798	384	32	a	a	DET
taxlaw-11798	384	33	number	number	NOUN
taxlaw-11798	384	34	of	of	ADP
taxlaw-11798	384	35	issues	issue	NOUN
taxlaw-11798	384	36	here	here	ADV
taxlaw-11798	384	37	,	,	PUNCT
taxlaw-11798	384	38	95	95	NUM
taxlaw-11798	384	39	options	option	NOUN
taxlaw-11798	384	40	for	for	ADP
taxlaw-11798	384	41	improving	improve	VERB
taxlaw-11798	384	42	the	the	DET
taxlaw-11798	384	43	lives	life	NOUN
taxlaw-11798	384	44	of	of	ADP
taxlaw-11798	384	45	charitable	charitable	ADJ
taxlaw-11798	384	46	beneficiaries	beneficiary	NOUN
taxlaw-11798	384	47	through	through	ADP
taxlaw-11798	384	48	reform	reform	NOUN
taxlaw-11798	384	49	of	of	ADP
taxlaw-11798	384	50	the	the	DET
taxlaw-11798	384	51	charitable	charitable	ADJ
taxlaw-11798	384	52	deduction	deduction	NOUN
taxlaw-11798	384	53	:	:	PUNCT
taxlaw-11798	384	54	hearing	hear	VERB
taxlaw-11798	384	55	before	before	ADP
taxlaw-11798	384	56	the	the	DET
taxlaw-11798	384	57	s.	s.	PROPN
taxlaw-11798	384	58	comm	comm	NOUN
taxlaw-11798	384	59	.	.	PUNCT
taxlaw-11798	385	1	on	on	ADP
taxlaw-11798	385	2	fin	fin	PROPN
taxlaw-11798	385	3	.	.	PUNCT
taxlaw-11798	385	4	,	,	PUNCT
taxlaw-11798	385	5	117th	117th	PROPN
taxlaw-11798	385	6	cong	cong	NOUN
taxlaw-11798	385	7	.	.	PUNCT
taxlaw-11798	386	1	3	3	NUM
taxlaw-11798	386	2	(	(	PUNCT
taxlaw-11798	386	3	2022	2022	NUM
taxlaw-11798	386	4	)	)	PUNCT
taxlaw-11798	386	5	(	(	PUNCT
taxlaw-11798	386	6	testimony	testimony	NOUN
taxlaw-11798	386	7	of	of	ADP
taxlaw-11798	386	8	c.	c.	PROPN
taxlaw-11798	386	9	eugene	eugene	PROPN
taxlaw-11798	386	10	steuerle	steuerle	PROPN
taxlaw-11798	386	11	,	,	PUNCT
taxlaw-11798	386	12	cofounder	cofounder	NOUN
taxlaw-11798	386	13	,	,	PUNCT
taxlaw-11798	386	14	urban	urban	ADJ
taxlaw-11798	386	15	brookings	brookings	PROPN
taxlaw-11798	386	16	tax	tax	NOUN
taxlaw-11798	386	17	policy	policy	NOUN
taxlaw-11798	386	18	center	center	NOUN
taxlaw-11798	386	19	)	)	PUNCT
taxlaw-11798	386	20	.	.	PUNCT
taxlaw-11798	387	1	96	96	NUM
taxlaw-11798	387	2	colinvaux	colinvaux	NOUN
taxlaw-11798	387	3	&	&	CCONJ
taxlaw-11798	387	4	madoff	madoff	PROPN
taxlaw-11798	387	5	(	(	PUNCT
taxlaw-11798	387	6	2019	2019	NUM
taxlaw-11798	387	7	)	)	PUNCT
taxlaw-11798	387	8	,	,	PUNCT
taxlaw-11798	387	9	supra	supra	PROPN
taxlaw-11798	387	10	note	note	PROPN
taxlaw-11798	387	11	18	18	NUM
taxlaw-11798	387	12	,	,	PUNCT
taxlaw-11798	387	13	at	at	ADP
taxlaw-11798	387	14	1868	1868	NUM
taxlaw-11798	387	15	.	.	PUNCT
taxlaw-11798	388	1	97	97	NUM
taxlaw-11798	388	2	based	base	VERB
taxlaw-11798	388	3	on	on	ADP
taxlaw-11798	388	4	158	158	NUM
taxlaw-11798	388	5	million	million	NUM
taxlaw-11798	388	6	taxpayers	taxpayer	NOUN
taxlaw-11798	388	7	in	in	ADP
taxlaw-11798	388	8	2019	2019	NUM
taxlaw-11798	388	9	.	.	PUNCT
taxlaw-11798	389	1	irs	irs	PROPN
taxlaw-11798	389	2	soi	soi	PROPN
taxlaw-11798	389	3	,	,	PUNCT
taxlaw-11798	389	4	supra	supra	PROPN
taxlaw-11798	389	5	note	note	NOUN
taxlaw-11798	389	6	90	90	NUM
taxlaw-11798	389	7	,	,	PUNCT
taxlaw-11798	389	8	at	at	ADP
taxlaw-11798	389	9	6	6	NUM
taxlaw-11798	389	10	tbl.a	tbl.a	NUM
taxlaw-11798	389	11	.	.	PUNCT
taxlaw-11798	390	1	since	since	SCONJ
taxlaw-11798	390	2	the	the	DET
taxlaw-11798	390	3	stakes	stake	NOUN
taxlaw-11798	390	4	are	be	AUX
taxlaw-11798	390	5	greater	great	ADJ
taxlaw-11798	390	6	for	for	ADP
taxlaw-11798	390	7	higher	high	ADJ
taxlaw-11798	390	8	income	income	NOUN
taxlaw-11798	390	9	taxpayers	taxpayer	NOUN
taxlaw-11798	390	10	who	who	PRON
taxlaw-11798	390	11	already	already	ADV
taxlaw-11798	390	12	itemize	itemize	VERB
taxlaw-11798	390	13	,	,	PUNCT
taxlaw-11798	390	14	like	like	ADP
taxlaw-11798	390	15	colby	colby	NOUN
taxlaw-11798	390	16	and	and	CCONJ
taxlaw-11798	390	17	dana	dana	PROPN
taxlaw-11798	390	18	,	,	PUNCT
taxlaw-11798	390	19	and	and	CCONJ
taxlaw-11798	390	20	because	because	SCONJ
taxlaw-11798	390	21	these	these	DET
taxlaw-11798	390	22	taxpayers	taxpayer	NOUN
taxlaw-11798	390	23	would	would	AUX
taxlaw-11798	390	24	tend	tend	VERB
taxlaw-11798	390	25	to	to	PART
taxlaw-11798	390	26	have	have	VERB
taxlaw-11798	390	27	greater	great	ADJ
taxlaw-11798	390	28	assets	asset	NOUN
taxlaw-11798	390	29	to	to	ADP
taxlaw-11798	390	30	bunch	bunch	NOUN
taxlaw-11798	390	31	,	,	PUNCT
taxlaw-11798	390	32	it	it	PRON
taxlaw-11798	390	33	seems	seem	VERB
taxlaw-11798	390	34	likely	likely	ADJ
taxlaw-11798	390	35	that	that	SCONJ
taxlaw-11798	390	36	these	these	DET
taxlaw-11798	390	37	cases	case	NOUN
taxlaw-11798	390	38	would	would	AUX
taxlaw-11798	390	39	dominate	dominate	VERB
taxlaw-11798	390	40	among	among	ADP
taxlaw-11798	390	41	bunching	bunch	VERB
taxlaw-11798	390	42	-	-	PUNCT
taxlaw-11798	390	43	motivated	motivate	VERB
taxlaw-11798	390	44	daf	daf	PROPN
taxlaw-11798	390	45	creators	creator	NOUN
taxlaw-11798	390	46	.	.	PUNCT
taxlaw-11798	391	1	98	98	NUM
taxlaw-11798	391	2	see	see	VERB
taxlaw-11798	391	3	,	,	PUNCT
taxlaw-11798	391	4	e.g.	e.g.	ADV
taxlaw-11798	391	5	,	,	PUNCT
taxlaw-11798	391	6	schwab	schwab	NOUN
taxlaw-11798	391	7	charitable	charitable	ADJ
taxlaw-11798	391	8	,	,	PUNCT
taxlaw-11798	391	9	benefits	benefit	NOUN
taxlaw-11798	391	10	of	of	ADP
taxlaw-11798	391	11	donating	donate	VERB
taxlaw-11798	391	12	appreciated	appreciated	ADJ
taxlaw-11798	391	13	non	non	ADJ
taxlaw-11798	391	14	-	-	ADJ
taxlaw-11798	391	15	cash	cash	ADJ
taxlaw-11798	391	16	assets	asset	NOUN
taxlaw-11798	391	17	to	to	ADP
taxlaw-11798	391	18	charity	charity	NOUN
taxlaw-11798	391	19	,	,	PUNCT
taxlaw-11798	391	20	supra	supra	PROPN
taxlaw-11798	391	21	note	note	NOUN
taxlaw-11798	391	22	44	44	NUM
taxlaw-11798	391	23	,	,	PUNCT
taxlaw-11798	391	24	(	(	PUNCT
taxlaw-11798	391	25	noting	note	VERB
taxlaw-11798	391	26	that	that	SCONJ
taxlaw-11798	391	27	“	"	PUNCT
taxlaw-11798	391	28	while	while	SCONJ
taxlaw-11798	391	29	appreciated	appreciated	ADJ
taxlaw-11798	391	30	non	non	ADJ
taxlaw-11798	391	31	-	-	ADJ
taxlaw-11798	391	32	cash	cash	ADJ
taxlaw-11798	391	33	assets	asset	NOUN
taxlaw-11798	391	34	are	be	AUX
taxlaw-11798	391	35	the	the	DET
taxlaw-11798	391	36	most	most	ADV
taxlaw-11798	391	37	tax	tax	NOUN
taxlaw-11798	391	38	-	-	PUNCT
taxlaw-11798	391	39	smart	smart	ADJ
taxlaw-11798	391	40	charitable	charitable	ADJ
taxlaw-11798	391	41	gifts	gift	NOUN
taxlaw-11798	391	42	[	[	X
taxlaw-11798	391	43	dafs	dafs	NOUN
taxlaw-11798	391	44	]	]	PUNCT
taxlaw-11798	391	45	have	have	VERB
taxlaw-11798	391	46	the	the	DET
taxlaw-11798	391	47	resources	resource	NOUN
taxlaw-11798	391	48	and	and	CCONJ
taxlaw-11798	391	49	expertise	expertise	NOUN
taxlaw-11798	391	50	for	for	ADP
taxlaw-11798	391	51	evaluating	evaluating	NOUN
taxlaw-11798	391	52	,	,	PUNCT
taxlaw-11798	391	53	processing	processing	NOUN
taxlaw-11798	391	54	,	,	PUNCT
taxlaw-11798	391	55	and	and	CCONJ
taxlaw-11798	391	56	liquidating	liquidate	VERB
taxlaw-11798	391	57	the	the	DET
taxlaw-11798	391	58	assets	asset	NOUN
taxlaw-11798	391	59	”	"	PUNCT
taxlaw-11798	391	60	)	)	PUNCT
taxlaw-11798	391	61	.	.	PUNCT
taxlaw-11798	392	1	see	see	VERB
taxlaw-11798	392	2	also	also	ADV
taxlaw-11798	392	3	,	,	PUNCT
taxlaw-11798	392	4	vanguard	vanguard	NOUN
taxlaw-11798	392	5	charitable	charitable	ADJ
taxlaw-11798	392	6	,	,	PUNCT
taxlaw-11798	392	7	complex	complex	ADJ
taxlaw-11798	392	8	assets	asset	NOUN
taxlaw-11798	392	9	,	,	PUNCT
taxlaw-11798	392	10	2023	2023	NUM
taxlaw-11798	392	11	]	]	PUNCT
taxlaw-11798	392	12	donor	donor	NOUN
taxlaw-11798	392	13	advised	advise	VERB
taxlaw-11798	392	14	funds	fund	NOUN
taxlaw-11798	392	15	23	23	NUM
taxlaw-11798	392	16	but	but	CCONJ
taxlaw-11798	392	17	little	little	ADJ
taxlaw-11798	392	18	that	that	PRON
taxlaw-11798	392	19	is	be	AUX
taxlaw-11798	392	20	particular	particular	ADJ
taxlaw-11798	392	21	to	to	ADP
taxlaw-11798	392	22	bunchers	buncher	NOUN
taxlaw-11798	392	23	.	.	PUNCT
taxlaw-11798	393	1	since	since	SCONJ
taxlaw-11798	393	2	illiquid	illiquid	ADJ
taxlaw-11798	393	3	assets	asset	NOUN
taxlaw-11798	393	4	are	be	AUX
taxlaw-11798	393	5	likely	likely	ADJ
taxlaw-11798	393	6	to	to	PART
taxlaw-11798	393	7	be	be	AUX
taxlaw-11798	393	8	lumpy	lumpy	ADJ
taxlaw-11798	393	9	to	to	PART
taxlaw-11798	393	10	begin	begin	VERB
taxlaw-11798	393	11	with	with	ADP
taxlaw-11798	393	12	,	,	PUNCT
taxlaw-11798	393	13	one	one	PRON
taxlaw-11798	393	14	would	would	AUX
taxlaw-11798	393	15	expect	expect	VERB
taxlaw-11798	393	16	that	that	SCONJ
taxlaw-11798	393	17	bunching	bunch	VERB
taxlaw-11798	393	18	-	-	PUNCT
taxlaw-11798	393	19	motivated	motivated	ADJ
taxlaw-11798	393	20	donors	donor	NOUN
taxlaw-11798	393	21	would	would	AUX
taxlaw-11798	393	22	be	be	AUX
taxlaw-11798	393	23	somewhat	somewhat	ADV
taxlaw-11798	393	24	less	less	ADV
taxlaw-11798	393	25	likely	likely	ADJ
taxlaw-11798	393	26	to	to	PART
taxlaw-11798	393	27	contribute	contribute	VERB
taxlaw-11798	393	28	such	such	ADJ
taxlaw-11798	393	29	assets	asset	NOUN
taxlaw-11798	393	30	,	,	PUNCT
taxlaw-11798	393	31	but	but	CCONJ
taxlaw-11798	393	32	this	this	DET
taxlaw-11798	393	33	supposition	supposition	NOUN
taxlaw-11798	393	34	is	be	AUX
taxlaw-11798	393	35	not	not	PART
taxlaw-11798	393	36	borne	bear	VERB
taxlaw-11798	393	37	out	out	ADP
taxlaw-11798	393	38	by	by	ADP
taxlaw-11798	393	39	the	the	DET
taxlaw-11798	393	40	data	datum	NOUN
taxlaw-11798	393	41	.	.	PUNCT
taxlaw-11798	394	1	this	this	DET
taxlaw-11798	394	2	subsection	subsection	NOUN
taxlaw-11798	394	3	briefly	briefly	NOUN
taxlaw-11798	394	4	explores	explore	VERB
taxlaw-11798	394	5	these	these	DET
taxlaw-11798	394	6	issues	issue	NOUN
taxlaw-11798	394	7	.	.	PUNCT
taxlaw-11798	395	1	the	the	DET
taxlaw-11798	395	2	contribution	contribution	NOUN
taxlaw-11798	395	3	of	of	ADP
taxlaw-11798	395	4	appreciated	appreciated	ADJ
taxlaw-11798	395	5	assets	asset	NOUN
taxlaw-11798	395	6	to	to	ADP
taxlaw-11798	395	7	public	public	ADJ
taxlaw-11798	395	8	charities	charity	NOUN
taxlaw-11798	395	9	under	under	ADP
taxlaw-11798	395	10	current	current	ADJ
taxlaw-11798	395	11	law	law	NOUN
taxlaw-11798	395	12	is	be	AUX
taxlaw-11798	395	13	problematic	problematic	ADJ
taxlaw-11798	395	14	for	for	ADP
taxlaw-11798	395	15	two	two	NUM
taxlaw-11798	395	16	reasons	reason	NOUN
taxlaw-11798	395	17	.	.	PUNCT
taxlaw-11798	396	1	first	first	ADV
taxlaw-11798	396	2	,	,	PUNCT
taxlaw-11798	396	3	as	as	SCONJ
taxlaw-11798	396	4	professor	professor	PROPN
taxlaw-11798	396	5	daniel	daniel	PROPN
taxlaw-11798	396	6	halperin	halperin	PROPN
taxlaw-11798	396	7	has	have	AUX
taxlaw-11798	396	8	argued	argue	VERB
taxlaw-11798	396	9	,	,	PUNCT
taxlaw-11798	396	10	whatever	whatever	DET
taxlaw-11798	396	11	one	one	PRON
taxlaw-11798	396	12	thinks	think	VERB
taxlaw-11798	396	13	of	of	ADP
taxlaw-11798	396	14	the	the	DET
taxlaw-11798	396	15	merits	merit	NOUN
taxlaw-11798	396	16	of	of	ADP
taxlaw-11798	396	17	the	the	DET
taxlaw-11798	396	18	basic	basic	ADJ
taxlaw-11798	396	19	subsidy	subsidy	NOUN
taxlaw-11798	396	20	for	for	ADP
taxlaw-11798	396	21	charitable	charitable	ADJ
taxlaw-11798	396	22	contributions	contribution	NOUN
taxlaw-11798	396	23	–	–	PUNCT
taxlaw-11798	396	24	the	the	DET
taxlaw-11798	396	25	tax	tax	NOUN
taxlaw-11798	396	26	deduction	deduction	NOUN
taxlaw-11798	396	27	–	–	PUNCT
taxlaw-11798	396	28	the	the	DET
taxlaw-11798	396	29	additional	additional	ADJ
taxlaw-11798	396	30	subsidy	subsidy	NOUN
taxlaw-11798	396	31	arising	arise	VERB
taxlaw-11798	396	32	from	from	ADP
taxlaw-11798	396	33	the	the	DET
taxlaw-11798	396	34	failure	failure	NOUN
taxlaw-11798	396	35	to	to	PART
taxlaw-11798	396	36	tax	tax	VERB
taxlaw-11798	396	37	unrealized	unrealize	VERB
taxlaw-11798	396	38	gains	gain	NOUN
taxlaw-11798	396	39	on	on	ADP
taxlaw-11798	396	40	contributed	contributed	ADJ
taxlaw-11798	396	41	property	property	NOUN
taxlaw-11798	396	42	is	be	AUX
taxlaw-11798	396	43	extremely	extremely	ADV
taxlaw-11798	396	44	hard	hard	ADJ
taxlaw-11798	396	45	to	to	PART
taxlaw-11798	396	46	justify	justify	VERB
taxlaw-11798	396	47	.	.	PUNCT
taxlaw-11798	397	1	it	it	PRON
taxlaw-11798	397	2	is	be	AUX
taxlaw-11798	397	3	certainly	certainly	ADV
taxlaw-11798	397	4	inequitable	inequitable	ADJ
taxlaw-11798	397	5	,	,	PUNCT
taxlaw-11798	397	6	and	and	CCONJ
taxlaw-11798	397	7	it	it	PRON
taxlaw-11798	397	8	is	be	AUX
taxlaw-11798	397	9	unlikely	unlikely	ADJ
taxlaw-11798	397	10	to	to	PART
taxlaw-11798	397	11	be	be	AUX
taxlaw-11798	397	12	the	the	DET
taxlaw-11798	397	13	most	most	ADV
taxlaw-11798	397	14	efficient	efficient	ADJ
taxlaw-11798	397	15	way	way	NOUN
taxlaw-11798	397	16	of	of	ADP
taxlaw-11798	397	17	subsidizing	subsidize	VERB
taxlaw-11798	397	18	charitable	charitable	ADJ
taxlaw-11798	397	19	giving.99	giving.99	NOUN
taxlaw-11798	397	20	second	second	ADJ
taxlaw-11798	397	21	,	,	PUNCT
taxlaw-11798	397	22	contributions	contribution	NOUN
taxlaw-11798	397	23	of	of	ADP
taxlaw-11798	397	24	illiquid	illiquid	ADJ
taxlaw-11798	397	25	assets	asset	NOUN
taxlaw-11798	397	26	–	–	PUNCT
taxlaw-11798	397	27	real	real	ADJ
taxlaw-11798	397	28	estate	estate	NOUN
taxlaw-11798	397	29	,	,	PUNCT
taxlaw-11798	397	30	ownership	ownership	NOUN
taxlaw-11798	397	31	interests	interest	NOUN
taxlaw-11798	397	32	in	in	ADP
taxlaw-11798	397	33	private	private	ADJ
taxlaw-11798	397	34	companies	company	NOUN
taxlaw-11798	397	35	,	,	PUNCT
taxlaw-11798	397	36	etc	etc	X
taxlaw-11798	397	37	.	.	X
taxlaw-11798	397	38	–	–	PUNCT
taxlaw-11798	397	39	raise	raise	VERB
taxlaw-11798	397	40	valuation	valuation	NOUN
taxlaw-11798	397	41	problems.100	problems.100	NOUN
taxlaw-11798	397	42	generally	generally	ADV
taxlaw-11798	397	43	,	,	PUNCT
taxlaw-11798	397	44	the	the	DET
taxlaw-11798	397	45	deduction	deduction	NOUN
taxlaw-11798	397	46	for	for	ADP
taxlaw-11798	397	47	such	such	ADJ
taxlaw-11798	397	48	contributions	contribution	NOUN
taxlaw-11798	397	49	is	be	AUX
taxlaw-11798	397	50	based	base	VERB
taxlaw-11798	397	51	on	on	ADP
taxlaw-11798	397	52	fair	fair	ADJ
taxlaw-11798	397	53	market	market	NOUN
taxlaw-11798	397	54	value	value	NOUN
taxlaw-11798	397	55	at	at	ADP
taxlaw-11798	397	56	the	the	DET
taxlaw-11798	397	57	time	time	NOUN
taxlaw-11798	397	58	of	of	ADP
taxlaw-11798	397	59	the	the	DET
taxlaw-11798	397	60	contribution	contribution	NOUN
taxlaw-11798	397	61	,	,	PUNCT
taxlaw-11798	397	62	in	in	ADP
taxlaw-11798	397	63	many	many	ADJ
taxlaw-11798	397	64	cases	case	NOUN
taxlaw-11798	397	65	derived	derive	VERB
taxlaw-11798	397	66	from	from	ADP
taxlaw-11798	397	67	an	an	DET
taxlaw-11798	397	68	appraisal	appraisal	NOUN
taxlaw-11798	397	69	,	,	PUNCT
taxlaw-11798	397	70	not	not	PART
taxlaw-11798	397	71	the	the	DET
taxlaw-11798	397	72	value	value	NOUN
taxlaw-11798	397	73	ultimately	ultimately	ADV
taxlaw-11798	397	74	enjoyed	enjoy	VERB
taxlaw-11798	397	75	by	by	ADP
taxlaw-11798	397	76	the	the	DET
taxlaw-11798	397	77	charity.101	charity.101	NOUN
taxlaw-11798	397	78	these	these	DET
taxlaw-11798	397	79	problems	problem	NOUN
taxlaw-11798	397	80	exist	exist	VERB
taxlaw-11798	397	81	,	,	PUNCT
taxlaw-11798	397	82	of	of	ADP
taxlaw-11798	397	83	course	course	NOUN
taxlaw-11798	397	84	,	,	PUNCT
taxlaw-11798	397	85	with	with	ADP
taxlaw-11798	397	86	or	or	CCONJ
taxlaw-11798	397	87	without	without	ADP
taxlaw-11798	397	88	dafs	dafs	NOUN
taxlaw-11798	397	89	,	,	PUNCT
taxlaw-11798	397	90	but	but	CCONJ
taxlaw-11798	397	91	dafs	dafs	VERB
taxlaw-11798	397	92	clearly	clearly	ADV
taxlaw-11798	397	93	facilitate	facilitate	VERB
taxlaw-11798	397	94	the	the	DET
taxlaw-11798	397	95	contribution	contribution	NOUN
taxlaw-11798	397	96	of	of	ADP
taxlaw-11798	397	97	such	such	ADJ
taxlaw-11798	397	98	assets	asset	NOUN
taxlaw-11798	397	99	and	and	CCONJ
taxlaw-11798	397	100	in	in	ADP
taxlaw-11798	397	101	that	that	DET
taxlaw-11798	397	102	way	way	NOUN
taxlaw-11798	397	103	contribute	contribute	VERB
taxlaw-11798	397	104	to	to	ADP
taxlaw-11798	397	105	these	these	DET
taxlaw-11798	397	106	problems	problem	NOUN
taxlaw-11798	397	107	.	.	PUNCT
taxlaw-11798	398	1	but	but	CCONJ
taxlaw-11798	398	2	do	do	VERB
taxlaw-11798	398	3	tcja	tcja	NOUN
taxlaw-11798	398	4	-	-	PUNCT
taxlaw-11798	398	5	motivated	motivate	VERB
taxlaw-11798	398	6	bunchers	buncher	NOUN
taxlaw-11798	398	7	contribute	contribute	VERB
taxlaw-11798	398	8	to	to	ADP
taxlaw-11798	398	9	these	these	DET
taxlaw-11798	398	10	problems	problem	NOUN
taxlaw-11798	398	11	equally	equally	ADV
taxlaw-11798	398	12	with	with	ADP
taxlaw-11798	398	13	other	other	ADJ
taxlaw-11798	398	14	daf	daf	PROPN
taxlaw-11798	398	15	account	account	NOUN
taxlaw-11798	398	16	holders	holder	NOUN
taxlaw-11798	398	17	?	?	PUNCT
taxlaw-11798	399	1	my	my	PRON
taxlaw-11798	399	2	intuition	intuition	NOUN
taxlaw-11798	399	3	was	be	AUX
taxlaw-11798	399	4	that	that	SCONJ
taxlaw-11798	399	5	bunchers	buncher	NOUN
taxlaw-11798	399	6	would	would	AUX
taxlaw-11798	399	7	be	be	AUX
taxlaw-11798	399	8	equally	equally	ADV
taxlaw-11798	399	9	likely	likely	ADJ
taxlaw-11798	399	10	to	to	PART
taxlaw-11798	399	11	contribute	contribute	VERB
taxlaw-11798	399	12	liquid	liquid	ADJ
taxlaw-11798	399	13	appreciated	appreciated	ADJ
taxlaw-11798	399	14	assets	asset	NOUN
taxlaw-11798	399	15	but	but	CCONJ
taxlaw-11798	399	16	less	less	ADV
taxlaw-11798	399	17	likely	likely	ADJ
taxlaw-11798	399	18	to	to	PART
taxlaw-11798	399	19	contribute	contribute	VERB
taxlaw-11798	399	20	complex	complex	ADJ
taxlaw-11798	399	21	assets	asset	NOUN
taxlaw-11798	399	22	,	,	PUNCT
taxlaw-11798	399	23	but	but	CCONJ
taxlaw-11798	399	24	the	the	DET
taxlaw-11798	399	25	data	datum	NOUN
taxlaw-11798	399	26	thus	thus	ADV
taxlaw-11798	399	27	far	far	ADV
taxlaw-11798	399	28	fails	fail	VERB
taxlaw-11798	399	29	to	to	PART
taxlaw-11798	399	30	bear	bear	VERB
taxlaw-11798	399	31	this	this	PRON
taxlaw-11798	399	32	out	out	ADP
taxlaw-11798	399	33	.	.	PUNCT
taxlaw-11798	400	1	the	the	DET
taxlaw-11798	400	2	reasoning	reasoning	NOUN
taxlaw-11798	400	3	regarding	regard	VERB
taxlaw-11798	400	4	complex	complex	ADJ
taxlaw-11798	400	5	,	,	PUNCT
taxlaw-11798	400	6	illiquid	illiquid	ADJ
taxlaw-11798	400	7	assets	asset	NOUN
taxlaw-11798	400	8	is	be	AUX
taxlaw-11798	400	9	as	as	SCONJ
taxlaw-11798	400	10	follows	follow	VERB
taxlaw-11798	400	11	.	.	PUNCT
taxlaw-11798	401	1	these	these	DET
taxlaw-11798	401	2	assets	asset	NOUN
taxlaw-11798	401	3	are	be	AUX
taxlaw-11798	401	4	typically	typically	ADV
taxlaw-11798	401	5	“	"	PUNCT
taxlaw-11798	401	6	lumpy	lumpy	VERB
taxlaw-11798	401	7	”	"	PUNCT
taxlaw-11798	401	8	to	to	PART
taxlaw-11798	401	9	begin	begin	VERB
taxlaw-11798	401	10	with	with	ADP
taxlaw-11798	401	11	;	;	PUNCT
taxlaw-11798	401	12	they	they	PRON
taxlaw-11798	401	13	are	be	AUX
taxlaw-11798	401	14	pre	pre	ADJ
taxlaw-11798	401	15	-	-	VERB
taxlaw-11798	401	16	bunched	bunched	ADJ
taxlaw-11798	401	17	.	.	PUNCT
taxlaw-11798	402	1	the	the	DET
taxlaw-11798	402	2	advantage	advantage	NOUN
taxlaw-11798	402	3	of	of	ADP
taxlaw-11798	402	4	running	run	VERB
taxlaw-11798	402	5	such	such	ADJ
taxlaw-11798	402	6	assets	asset	NOUN
taxlaw-11798	402	7	through	through	ADP
taxlaw-11798	402	8	a	a	DET
taxlaw-11798	402	9	daf	daf	NOUN
taxlaw-11798	402	10	has	have	VERB
taxlaw-11798	402	11	to	to	PART
taxlaw-11798	402	12	do	do	VERB
taxlaw-11798	402	13	with	with	ADP
taxlaw-11798	402	14	valuation	valuation	NOUN
taxlaw-11798	402	15	and	and	CCONJ
taxlaw-11798	402	16	convenience	convenience	NOUN
taxlaw-11798	402	17	,	,	PUNCT
taxlaw-11798	402	18	not	not	PART
taxlaw-11798	402	19	with	with	ADP
taxlaw-11798	402	20	bunching	bunch	VERB
taxlaw-11798	402	21	.	.	PUNCT
taxlaw-11798	403	1	in	in	ADP
taxlaw-11798	403	2	other	other	ADJ
taxlaw-11798	403	3	words	word	NOUN
taxlaw-11798	403	4	,	,	PUNCT
taxlaw-11798	403	5	the	the	DET
taxlaw-11798	403	6	tcja	tcja	NOUN
taxlaw-11798	403	7	’s	’s	PART
taxlaw-11798	403	8	expansion	expansion	NOUN
taxlaw-11798	403	9	of	of	ADP
taxlaw-11798	403	10	the	the	DET
taxlaw-11798	403	11	standard	standard	ADJ
taxlaw-11798	403	12	deduction	deduction	NOUN
taxlaw-11798	403	13	and	and	CCONJ
taxlaw-11798	403	14	limit	limit	NOUN
taxlaw-11798	403	15	on	on	ADP
taxlaw-11798	403	16	salt	salt	NOUN
taxlaw-11798	403	17	deductions	deduction	NOUN
taxlaw-11798	403	18	seem	seem	VERB
taxlaw-11798	403	19	unlikely	unlikely	ADJ
taxlaw-11798	403	20	to	to	PART
taxlaw-11798	403	21	change	change	VERB
taxlaw-11798	403	22	the	the	DET
taxlaw-11798	403	23	calculus	calculus	NOUN
taxlaw-11798	403	24	of	of	ADP
taxlaw-11798	403	25	the	the	DET
taxlaw-11798	403	26	holder	holder	NOUN
taxlaw-11798	403	27	of	of	ADP
taxlaw-11798	403	28	complex	complex	ADJ
taxlaw-11798	403	29	assets	asset	NOUN
taxlaw-11798	403	30	who	who	PRON
taxlaw-11798	403	31	contemplates	contemplate	VERB
taxlaw-11798	403	32	their	their	PRON
taxlaw-11798	403	33	donation	donation	NOUN
taxlaw-11798	403	34	with	with	ADP
taxlaw-11798	403	35	or	or	CCONJ
taxlaw-11798	403	36	without	without	ADP
taxlaw-11798	403	37	a	a	DET
taxlaw-11798	403	38	daf	daf	NOUN
taxlaw-11798	403	39	.	.	PUNCT
taxlaw-11798	404	1	a	a	DET
taxlaw-11798	404	2	buncher	buncher	NOUN
taxlaw-11798	404	3	,	,	PUNCT
taxlaw-11798	404	4	on	on	ADP
taxlaw-11798	404	5	the	the	DET
taxlaw-11798	404	6	other	other	ADJ
taxlaw-11798	404	7	hand	hand	NOUN
taxlaw-11798	404	8	,	,	PUNCT
taxlaw-11798	404	9	has	have	AUX
taxlaw-11798	404	10	discovered	discover	VERB
taxlaw-11798	404	11	the	the	DET
taxlaw-11798	404	12	opportunity	opportunity	NOUN
taxlaw-11798	404	13	created	create	VERB
taxlaw-11798	404	14	by	by	ADP
taxlaw-11798	404	15	the	the	DET
taxlaw-11798	404	16	tcja	tcja	NOUN
taxlaw-11798	404	17	-	-	PUNCT
taxlaw-11798	404	18	enhanced	enhance	VERB
taxlaw-11798	404	19	standard	standard	ADJ
taxlaw-11798	404	20	deduction	deduction	NOUN
taxlaw-11798	404	21	and	and	CCONJ
taxlaw-11798	404	22	is	be	AUX
taxlaw-11798	404	23	looking	look	VERB
taxlaw-11798	404	24	for	for	ADP
taxlaw-11798	404	25	assets	asset	NOUN
taxlaw-11798	404	26	to	to	PART
taxlaw-11798	404	27	bunch	bunch	NOUN
taxlaw-11798	404	28	.	.	PUNCT
taxlaw-11798	405	1	of	of	ADP
taxlaw-11798	405	2	course	course	NOUN
taxlaw-11798	405	3	,	,	PUNCT
taxlaw-11798	405	4	in	in	ADP
taxlaw-11798	405	5	some	some	DET
taxlaw-11798	405	6	cases	case	NOUN
taxlaw-11798	405	7	a	a	DET
taxlaw-11798	405	8	complex	complex	ADJ
taxlaw-11798	405	9	asset	asset	NOUN
taxlaw-11798	405	10	might	might	AUX
taxlaw-11798	405	11	be	be	AUX
taxlaw-11798	405	12	at	at	ADP
taxlaw-11798	405	13	hand	hand	NOUN
taxlaw-11798	405	14	,	,	PUNCT
taxlaw-11798	405	15	but	but	CCONJ
taxlaw-11798	405	16	this	this	PRON
taxlaw-11798	405	17	would	would	AUX
taxlaw-11798	405	18	seem	seem	VERB
taxlaw-11798	405	19	to	to	PART
taxlaw-11798	405	20	be	be	AUX
taxlaw-11798	405	21	rare	rare	ADJ
taxlaw-11798	405	22	and	and	CCONJ
taxlaw-11798	405	23	serendipitous	serendipitous	ADJ
taxlaw-11798	405	24	.	.	PUNCT
taxlaw-11798	406	1	absent	absent	ADJ
taxlaw-11798	406	2	this	this	PRON
taxlaw-11798	406	3	,	,	PUNCT
taxlaw-11798	406	4	a	a	DET
taxlaw-11798	406	5	buncher	buncher	NOUN
taxlaw-11798	406	6	would	would	AUX
taxlaw-11798	406	7	look	look	VERB
taxlaw-11798	406	8	at	at	ADP
taxlaw-11798	406	9	her	her	PRON
taxlaw-11798	406	10	portfolio	portfolio	NOUN
taxlaw-11798	406	11	and	and	CCONJ
taxlaw-11798	406	12	,	,	PUNCT
taxlaw-11798	406	13	like	like	ADP
taxlaw-11798	406	14	any	any	DET
taxlaw-11798	406	15	other	other	ADJ
taxlaw-11798	406	16	charitably	charitably	ADV
taxlaw-11798	406	17	minded	minded	ADJ
taxlaw-11798	406	18	donor	donor	NOUN
taxlaw-11798	406	19	,	,	PUNCT
taxlaw-11798	406	20	lean	lean	ADJ
taxlaw-11798	406	21	towards	towards	ADP
taxlaw-11798	406	22	contributing	contribute	VERB
taxlaw-11798	406	23	appreciated	appreciated	ADJ
taxlaw-11798	406	24	securities	security	NOUN
taxlaw-11798	406	25	,	,	PUNCT
taxlaw-11798	406	26	if	if	SCONJ
taxlaw-11798	406	27	she	she	PRON
taxlaw-11798	406	28	holds	hold	VERB
taxlaw-11798	406	29	any	any	PRON
taxlaw-11798	406	30	.	.	PUNCT
taxlaw-11798	407	1	as	as	SCONJ
taxlaw-11798	407	2	noted	note	VERB
taxlaw-11798	407	3	,	,	PUNCT
taxlaw-11798	407	4	however	however	ADV
taxlaw-11798	407	5	,	,	PUNCT
taxlaw-11798	407	6	the	the	DET
taxlaw-11798	407	7	data	datum	NOUN
taxlaw-11798	407	8	on	on	ADP
taxlaw-11798	407	9	sources	source	NOUN
taxlaw-11798	407	10	of	of	ADP
taxlaw-11798	407	11	daf	daf	PROPN
taxlaw-11798	407	12	contributions	contribution	NOUN
taxlaw-11798	407	13	from	from	ADP
taxlaw-11798	407	14	fidelity	fidelity	PROPN
taxlaw-11798	407	15	charitable	charitable	NOUN
taxlaw-11798	407	16	does	do	AUX
taxlaw-11798	407	17	not	not	PART
taxlaw-11798	407	18	bear	bear	VERB
taxlaw-11798	407	19	this	this	PRON
taxlaw-11798	407	20	out	out	ADP
taxlaw-11798	407	21	.	.	PUNCT
taxlaw-11798	408	1	if	if	SCONJ
taxlaw-11798	408	2	my	my	PRON
taxlaw-11798	408	3	suppositions	supposition	NOUN
taxlaw-11798	408	4	were	be	AUX
taxlaw-11798	408	5	right	right	ADJ
taxlaw-11798	408	6	,	,	PUNCT
taxlaw-11798	408	7	one	one	PRON
taxlaw-11798	408	8	would	would	AUX
taxlaw-11798	408	9	expect	expect	VERB
taxlaw-11798	408	10	the	the	DET
taxlaw-11798	408	11	fraction	fraction	NOUN
taxlaw-11798	408	12	of	of	ADP
taxlaw-11798	408	13	illiquid	illiquid	ADJ
taxlaw-11798	408	14	asset	asset	NOUN
taxlaw-11798	408	15	contributions	contribution	NOUN
taxlaw-11798	408	16	to	to	PART
taxlaw-11798	408	17	dip	dip	VERB
taxlaw-11798	408	18	with	with	ADP
taxlaw-11798	408	19	the	the	DET
taxlaw-11798	408	20	influx	influx	NOUN
taxlaw-11798	408	21	of	of	ADP
taxlaw-11798	408	22	bunchers	buncher	NOUN
taxlaw-11798	408	23	post	post	ADJ
taxlaw-11798	408	24	-	-	ADJ
taxlaw-11798	408	25	tcja	tcja	ADJ
taxlaw-11798	408	26	,	,	PUNCT
taxlaw-11798	408	27	but	but	CCONJ
taxlaw-11798	408	28	this	this	PRON
taxlaw-11798	408	29	has	have	AUX
taxlaw-11798	408	30	not	not	PART
taxlaw-11798	408	31	happened	happen	VERB
taxlaw-11798	408	32	.	.	PUNCT
taxlaw-11798	409	1	https://www.vanguardcharitable.org/index.php/giving-with-vc/how-itworks/contributions/complex-assets	https://www.vanguardcharitable.org/index.php/giving-with-vc/how-itworks/contributions/complex-asset	NOUN
taxlaw-11798	409	2	,	,	PUNCT
taxlaw-11798	409	3	[	[	X
taxlaw-11798	409	4	https://perma.cc/l2rm-t8ht	https://perma.cc/l2rm-t8ht	X
taxlaw-11798	409	5	]	]	X
taxlaw-11798	409	6	;	;	PUNCT
taxlaw-11798	409	7	fidelity	fidelity	PROPN
taxlaw-11798	409	8	2022	2022	NUM
taxlaw-11798	409	9	report	report	NOUN
taxlaw-11798	409	10	.	.	PUNCT
taxlaw-11798	410	1	99	99	NUM
taxlaw-11798	410	2	see	see	VERB
taxlaw-11798	410	3	halperin	halperin	NOUN
taxlaw-11798	410	4	,	,	PUNCT
taxlaw-11798	410	5	supra	supra	PROPN
taxlaw-11798	410	6	note	note	PROPN
taxlaw-11798	410	7	14	14	NUM
taxlaw-11798	410	8	,	,	PUNCT
taxlaw-11798	410	9	at	at	ADP
taxlaw-11798	410	10	36	36	NUM
taxlaw-11798	410	11	.	.	NOUN
taxlaw-11798	410	12	100	100	NUM
taxlaw-11798	410	13	to	to	PART
taxlaw-11798	410	14	be	be	AUX
taxlaw-11798	410	15	sure	sure	ADJ
taxlaw-11798	410	16	,	,	PUNCT
taxlaw-11798	410	17	given	give	VERB
taxlaw-11798	410	18	the	the	DET
taxlaw-11798	410	19	limitations	limitation	NOUN
taxlaw-11798	410	20	of	of	ADP
taxlaw-11798	410	21	irc	irc	PROPN
taxlaw-11798	410	22	§	§	PROPN
taxlaw-11798	410	23	170(e	170(e	PROPN
taxlaw-11798	410	24	)	)	PUNCT
taxlaw-11798	410	25	,	,	PUNCT
taxlaw-11798	410	26	the	the	DET
taxlaw-11798	410	27	universe	universe	NOUN
taxlaw-11798	410	28	of	of	ADP
taxlaw-11798	410	29	non	non	ADJ
taxlaw-11798	410	30	-	-	ADJ
taxlaw-11798	410	31	cash	cash	ADJ
taxlaw-11798	410	32	property	property	NOUN
taxlaw-11798	410	33	contributed	contribute	VERB
taxlaw-11798	410	34	to	to	PART
taxlaw-11798	410	35	dafs	dafs	VERB
taxlaw-11798	410	36	is	be	AUX
taxlaw-11798	410	37	generally	generally	ADV
taxlaw-11798	410	38	limited	limit	VERB
taxlaw-11798	410	39	to	to	ADP
taxlaw-11798	410	40	real	real	ADJ
taxlaw-11798	410	41	estate	estate	NOUN
taxlaw-11798	410	42	and	and	CCONJ
taxlaw-11798	410	43	intangibles	intangible	NOUN
taxlaw-11798	410	44	such	such	ADJ
taxlaw-11798	410	45	as	as	ADP
taxlaw-11798	410	46	securities	security	NOUN
taxlaw-11798	410	47	.	.	PUNCT
taxlaw-11798	411	1	supra	supra	PROPN
taxlaw-11798	411	2	note	note	PROPN
taxlaw-11798	411	3	60	60	NUM
taxlaw-11798	411	4	.	.	PUNCT
taxlaw-11798	412	1	101	101	NUM
taxlaw-11798	412	2	vehicle	vehicle	NOUN
taxlaw-11798	412	3	donations	donation	NOUN
taxlaw-11798	412	4	represent	represent	VERB
taxlaw-11798	412	5	a	a	DET
taxlaw-11798	412	6	notable	notable	ADJ
taxlaw-11798	412	7	exception	exception	NOUN
taxlaw-11798	412	8	to	to	ADP
taxlaw-11798	412	9	this	this	DET
taxlaw-11798	412	10	rule	rule	NOUN
taxlaw-11798	412	11	.	.	PUNCT
taxlaw-11798	413	1	per	per	ADP
taxlaw-11798	413	2	irc	irc	PROPN
taxlaw-11798	413	3	§	§	PROPN
taxlaw-11798	413	4	170(f)(12	170(f)(12	NUM
taxlaw-11798	413	5	)	)	PUNCT
taxlaw-11798	413	6	,	,	PUNCT
taxlaw-11798	413	7	the	the	DET
taxlaw-11798	413	8	deduction	deduction	NOUN
taxlaw-11798	413	9	for	for	ADP
taxlaw-11798	413	10	contributions	contribution	NOUN
taxlaw-11798	413	11	of	of	ADP
taxlaw-11798	413	12	a	a	DET
taxlaw-11798	413	13	vehicle	vehicle	NOUN
taxlaw-11798	413	14	generally	generally	ADV
taxlaw-11798	413	15	is	be	AUX
taxlaw-11798	413	16	limited	limit	VERB
taxlaw-11798	413	17	to	to	ADP
taxlaw-11798	413	18	the	the	DET
taxlaw-11798	413	19	proceeds	proceed	NOUN
taxlaw-11798	413	20	received	receive	VERB
taxlaw-11798	413	21	by	by	ADP
taxlaw-11798	413	22	the	the	DET
taxlaw-11798	413	23	donee	donee	NOUN
taxlaw-11798	413	24	on	on	ADP
taxlaw-11798	413	25	disposition	disposition	NOUN
taxlaw-11798	413	26	of	of	ADP
taxlaw-11798	413	27	the	the	DET
taxlaw-11798	413	28	vehicle	vehicle	NOUN
taxlaw-11798	413	29	.	.	PUNCT
taxlaw-11798	414	1	24	24	NUM
taxlaw-11798	414	2	columbia	columbia	PROPN
taxlaw-11798	414	3	journal	journal	PROPN
taxlaw-11798	414	4	of	of	ADP
taxlaw-11798	414	5	tax	tax	NOUN
taxlaw-11798	414	6	law	law	NOUN
taxlaw-11798	415	1	[	[	X
taxlaw-11798	415	2	vol	vol	NOUN
taxlaw-11798	415	3	:	:	PUNCT
taxlaw-11798	415	4	14:1	14:1	NUM
taxlaw-11798	415	5	iv	iv	NOUN
taxlaw-11798	415	6	.	.	PUNCT
taxlaw-11798	415	7	proposals	proposal	NOUN
taxlaw-11798	415	8	for	for	ADP
taxlaw-11798	415	9	daf	daf	NOUN
taxlaw-11798	415	10	and	and	CCONJ
taxlaw-11798	415	11	more	more	ADV
taxlaw-11798	415	12	general	general	ADJ
taxlaw-11798	415	13	philanthropic	philanthropic	NOUN
taxlaw-11798	415	14	reform	reform	NOUN
taxlaw-11798	415	15	this	this	DET
taxlaw-11798	415	16	part	part	NOUN
taxlaw-11798	415	17	examines	examine	VERB
taxlaw-11798	415	18	a	a	DET
taxlaw-11798	415	19	selective	selective	ADJ
taxlaw-11798	415	20	set	set	NOUN
taxlaw-11798	415	21	of	of	ADP
taxlaw-11798	415	22	reform	reform	NOUN
taxlaw-11798	415	23	proposals	proposal	NOUN
taxlaw-11798	415	24	targeting	target	VERB
taxlaw-11798	415	25	dafs	dafs	NOUN
taxlaw-11798	415	26	and	and	CCONJ
taxlaw-11798	415	27	individual	individual	ADJ
taxlaw-11798	415	28	philanthropy	philanthropy	NOUN
taxlaw-11798	415	29	more	more	ADV
taxlaw-11798	415	30	generally	generally	ADV
taxlaw-11798	415	31	,	,	PUNCT
taxlaw-11798	415	32	focusing	focus	VERB
taxlaw-11798	415	33	on	on	ADP
taxlaw-11798	415	34	their	their	PRON
taxlaw-11798	415	35	impact	impact	NOUN
taxlaw-11798	415	36	on	on	ADP
taxlaw-11798	415	37	bunching	bunch	VERB
taxlaw-11798	415	38	motivated	motivated	ADJ
taxlaw-11798	415	39	use	use	NOUN
taxlaw-11798	415	40	of	of	ADP
taxlaw-11798	415	41	dafs	dafs	NOUN
taxlaw-11798	415	42	and	and	CCONJ
taxlaw-11798	415	43	considering	consider	VERB
taxlaw-11798	415	44	the	the	DET
taxlaw-11798	415	45	impact	impact	NOUN
taxlaw-11798	415	46	of	of	ADP
taxlaw-11798	415	47	such	such	ADJ
taxlaw-11798	415	48	dafs	dafs	NOUN
taxlaw-11798	415	49	on	on	ADP
taxlaw-11798	415	50	the	the	DET
taxlaw-11798	415	51	efficacy	efficacy	NOUN
taxlaw-11798	415	52	of	of	ADP
taxlaw-11798	415	53	these	these	DET
taxlaw-11798	415	54	proposed	propose	VERB
taxlaw-11798	415	55	reforms	reform	NOUN
taxlaw-11798	415	56	.	.	PUNCT
taxlaw-11798	416	1	i	i	PRON
taxlaw-11798	416	2	argue	argue	VERB
taxlaw-11798	416	3	that	that	SCONJ
taxlaw-11798	416	4	1	1	X
taxlaw-11798	416	5	)	)	PUNCT
taxlaw-11798	416	6	most	most	ADJ
taxlaw-11798	416	7	reform	reform	NOUN
taxlaw-11798	416	8	proposals	proposal	NOUN
taxlaw-11798	416	9	aimed	aim	VERB
taxlaw-11798	416	10	at	at	ADP
taxlaw-11798	416	11	daf	daf	PROPN
taxlaw-11798	416	12	asset	asset	NOUN
taxlaw-11798	416	13	accumulation	accumulation	NOUN
taxlaw-11798	416	14	are	be	AUX
taxlaw-11798	416	15	unlikely	unlikely	ADJ
taxlaw-11798	416	16	to	to	PART
taxlaw-11798	416	17	impact	impact	VERB
taxlaw-11798	416	18	bunchers	buncher	NOUN
taxlaw-11798	416	19	and	and	CCONJ
taxlaw-11798	416	20	certainly	certainly	ADV
taxlaw-11798	416	21	would	would	AUX
taxlaw-11798	416	22	not	not	PART
taxlaw-11798	416	23	mitigate	mitigate	VERB
taxlaw-11798	416	24	the	the	DET
taxlaw-11798	416	25	cost	cost	NOUN
taxlaw-11798	416	26	that	that	PRON
taxlaw-11798	416	27	bunchers	buncher	NOUN
taxlaw-11798	416	28	impose	impose	VERB
taxlaw-11798	416	29	on	on	ADP
taxlaw-11798	416	30	the	the	DET
taxlaw-11798	416	31	public	public	ADJ
taxlaw-11798	416	32	fisc	fisc	NOUN
taxlaw-11798	416	33	,	,	PUNCT
taxlaw-11798	416	34	2	2	X
taxlaw-11798	416	35	)	)	PUNCT
taxlaw-11798	416	36	limiting	limit	VERB
taxlaw-11798	416	37	the	the	DET
taxlaw-11798	416	38	deduction	deduction	NOUN
taxlaw-11798	416	39	for	for	ADP
taxlaw-11798	416	40	contributions	contribution	NOUN
taxlaw-11798	416	41	of	of	ADP
taxlaw-11798	416	42	appreciated	appreciated	ADJ
taxlaw-11798	416	43	assets	asset	NOUN
taxlaw-11798	416	44	to	to	PART
taxlaw-11798	416	45	basis	basis	NOUN
taxlaw-11798	416	46	would	would	AUX
taxlaw-11798	416	47	not	not	PART
taxlaw-11798	416	48	vitiate	vitiate	VERB
taxlaw-11798	416	49	daf	daf	NOUN
taxlaw-11798	416	50	use	use	NOUN
taxlaw-11798	416	51	by	by	ADP
taxlaw-11798	416	52	bunchers	buncher	NOUN
taxlaw-11798	416	53	,	,	PUNCT
taxlaw-11798	416	54	and	and	CCONJ
taxlaw-11798	416	55	3	3	X
taxlaw-11798	416	56	)	)	PUNCT
taxlaw-11798	416	57	bunching	bunching	NOUN
taxlaw-11798	416	58	of	of	ADP
taxlaw-11798	416	59	charitable	charitable	ADJ
taxlaw-11798	416	60	contributions	contribution	NOUN
taxlaw-11798	416	61	,	,	PUNCT
taxlaw-11798	416	62	via	via	ADP
taxlaw-11798	416	63	dafs	dafs	NOUN
taxlaw-11798	416	64	or	or	CCONJ
taxlaw-11798	416	65	otherwise	otherwise	ADV
taxlaw-11798	416	66	,	,	PUNCT
taxlaw-11798	416	67	would	would	AUX
taxlaw-11798	416	68	undermine	undermine	VERB
taxlaw-11798	416	69	the	the	DET
taxlaw-11798	416	70	adoption	adoption	NOUN
taxlaw-11798	416	71	of	of	ADP
taxlaw-11798	416	72	a	a	DET
taxlaw-11798	416	73	universal	universal	ADJ
taxlaw-11798	416	74	above	above	ADP
taxlaw-11798	416	75	-	-	PUNCT
taxlaw-11798	416	76	the	the	DET
taxlaw-11798	416	77	-	-	PUNCT
taxlaw-11798	416	78	line	line	NOUN
taxlaw-11798	416	79	deduction	deduction	NOUN
taxlaw-11798	416	80	for	for	ADP
taxlaw-11798	416	81	charitable	charitable	ADJ
taxlaw-11798	416	82	contributions	contribution	NOUN
taxlaw-11798	416	83	above	above	ADP
taxlaw-11798	416	84	a	a	DET
taxlaw-11798	416	85	floor	floor	NOUN
taxlaw-11798	416	86	,	,	PUNCT
taxlaw-11798	416	87	absent	absent	ADJ
taxlaw-11798	416	88	additional	additional	ADJ
taxlaw-11798	416	89	restrictions	restriction	NOUN
taxlaw-11798	416	90	.	.	PUNCT
taxlaw-11798	417	1	a.	a.	NOUN
taxlaw-11798	417	2	reforms	reform	NOUN
taxlaw-11798	417	3	targeting	target	VERB
taxlaw-11798	417	4	daf	daf	ADJ
taxlaw-11798	417	5	asset	asset	NOUN
taxlaw-11798	417	6	accumulation	accumulation	NOUN
taxlaw-11798	417	7	i	i	PRON
taxlaw-11798	417	8	have	have	AUX
taxlaw-11798	417	9	argued	argue	VERB
taxlaw-11798	417	10	above	above	ADP
taxlaw-11798	417	11	that	that	PRON
taxlaw-11798	417	12	bunching	bunch	VERB
taxlaw-11798	417	13	-	-	PUNCT
taxlaw-11798	417	14	motivated	motivate	VERB
taxlaw-11798	417	15	daf	daf	PROPN
taxlaw-11798	417	16	account	account	NOUN
taxlaw-11798	417	17	holders	holder	NOUN
taxlaw-11798	417	18	are	be	AUX
taxlaw-11798	417	19	less	less	ADV
taxlaw-11798	417	20	likely	likely	ADJ
taxlaw-11798	417	21	to	to	PART
taxlaw-11798	417	22	accumulate	accumulate	VERB
taxlaw-11798	417	23	assets	asset	NOUN
taxlaw-11798	417	24	in	in	ADP
taxlaw-11798	417	25	dafs	dafs	NOUN
taxlaw-11798	417	26	indefinitely	indefinitely	ADV
taxlaw-11798	417	27	and	and	CCONJ
taxlaw-11798	417	28	that	that	SCONJ
taxlaw-11798	417	29	it	it	PRON
taxlaw-11798	417	30	may	may	AUX
taxlaw-11798	417	31	be	be	AUX
taxlaw-11798	417	32	inappropriate	inappropriate	ADJ
taxlaw-11798	417	33	to	to	PART
taxlaw-11798	417	34	think	think	VERB
taxlaw-11798	417	35	of	of	ADP
taxlaw-11798	417	36	their	their	PRON
taxlaw-11798	417	37	daf	daf	NOUN
taxlaw-11798	417	38	accumulated	accumulate	VERB
taxlaw-11798	417	39	assets	asset	NOUN
taxlaw-11798	417	40	as	as	ADP
taxlaw-11798	417	41	representing	represent	VERB
taxlaw-11798	417	42	a	a	DET
taxlaw-11798	417	43	loss	loss	NOUN
taxlaw-11798	417	44	or	or	CCONJ
taxlaw-11798	417	45	opportunity	opportunity	NOUN
taxlaw-11798	417	46	cost	cost	NOUN
taxlaw-11798	417	47	to	to	ADP
taxlaw-11798	417	48	the	the	DET
taxlaw-11798	417	49	real	real	ADJ
taxlaw-11798	417	50	charitable	charitable	ADJ
taxlaw-11798	417	51	sector	sector	NOUN
taxlaw-11798	417	52	.	.	PUNCT
taxlaw-11798	418	1	all	all	PRON
taxlaw-11798	418	2	that	that	PRON
taxlaw-11798	418	3	said	say	VERB
taxlaw-11798	418	4	,	,	PUNCT
taxlaw-11798	418	5	one	one	PRON
taxlaw-11798	418	6	must	must	AUX
taxlaw-11798	418	7	concede	concede	VERB
taxlaw-11798	418	8	that	that	SCONJ
taxlaw-11798	418	9	current	current	ADJ
taxlaw-11798	418	10	law	law	NOUN
taxlaw-11798	418	11	provides	provide	VERB
taxlaw-11798	418	12	no	no	DET
taxlaw-11798	418	13	incentives	incentive	NOUN
taxlaw-11798	418	14	for	for	SCONJ
taxlaw-11798	418	15	daf	daf	PROPN
taxlaw-11798	418	16	holders	holder	NOUN
taxlaw-11798	418	17	to	to	PART
taxlaw-11798	418	18	disburse	disburse	VERB
taxlaw-11798	418	19	account	account	NOUN
taxlaw-11798	418	20	funds	fund	NOUN
taxlaw-11798	418	21	at	at	ADP
taxlaw-11798	418	22	any	any	DET
taxlaw-11798	418	23	time	time	NOUN
taxlaw-11798	418	24	and	and	CCONJ
taxlaw-11798	418	25	that	that	SCONJ
taxlaw-11798	418	26	some	some	DET
taxlaw-11798	418	27	carrot	carrot	NOUN
taxlaw-11798	418	28	or	or	CCONJ
taxlaw-11798	418	29	stick	stick	NOUN
taxlaw-11798	418	30	would	would	AUX
taxlaw-11798	418	31	lead	lead	VERB
taxlaw-11798	418	32	to	to	ADP
taxlaw-11798	418	33	speedier	speedy	ADJ
taxlaw-11798	418	34	disbursement	disbursement	NOUN
taxlaw-11798	418	35	by	by	ADP
taxlaw-11798	418	36	some	some	DET
taxlaw-11798	418	37	account	account	NOUN
taxlaw-11798	418	38	holders	holder	NOUN
taxlaw-11798	418	39	,	,	PUNCT
taxlaw-11798	418	40	including	include	VERB
taxlaw-11798	418	41	some	some	DET
taxlaw-11798	418	42	bunchers	buncher	NOUN
taxlaw-11798	418	43	,	,	PUNCT
taxlaw-11798	418	44	which	which	PRON
taxlaw-11798	418	45	could	could	AUX
taxlaw-11798	418	46	at	at	ADP
taxlaw-11798	418	47	least	least	ADJ
taxlaw-11798	418	48	potentially	potentially	ADV
taxlaw-11798	418	49	advance	advance	VERB
taxlaw-11798	418	50	the	the	DET
taxlaw-11798	418	51	public	public	ADJ
taxlaw-11798	418	52	good	good	NOUN
taxlaw-11798	418	53	.	.	PUNCT
taxlaw-11798	419	1	at	at	ADV
taxlaw-11798	419	2	least	least	ADV
taxlaw-11798	419	3	three	three	NUM
taxlaw-11798	419	4	reforms	reform	NOUN
taxlaw-11798	419	5	have	have	AUX
taxlaw-11798	419	6	been	be	AUX
taxlaw-11798	419	7	proposed	propose	VERB
taxlaw-11798	419	8	.	.	PUNCT
taxlaw-11798	420	1	in	in	ADP
taxlaw-11798	420	2	2021	2021	NUM
taxlaw-11798	420	3	senators	senator	NOUN
taxlaw-11798	420	4	king	king	NOUN
taxlaw-11798	420	5	and	and	CCONJ
taxlaw-11798	420	6	grassley	grassley	PROPN
taxlaw-11798	420	7	introduced	introduce	VERB
taxlaw-11798	420	8	the	the	DET
taxlaw-11798	420	9	accelerating	accelerate	VERB
taxlaw-11798	420	10	charitable	charitable	ADJ
taxlaw-11798	420	11	efforts	effort	NOUN
taxlaw-11798	420	12	(	(	PUNCT
taxlaw-11798	420	13	ace	ace	NOUN
taxlaw-11798	420	14	)	)	PUNCT
taxlaw-11798	420	15	act.102	act.102	PRON
taxlaw-11798	420	16	if	if	SCONJ
taxlaw-11798	420	17	enacted	enact	VERB
taxlaw-11798	420	18	,	,	PUNCT
taxlaw-11798	420	19	the	the	DET
taxlaw-11798	420	20	ace	ace	ADJ
taxlaw-11798	420	21	act	act	NOUN
taxlaw-11798	420	22	would	would	AUX
taxlaw-11798	420	23	require	require	VERB
taxlaw-11798	420	24	disbursement	disbursement	NOUN
taxlaw-11798	420	25	of	of	ADP
taxlaw-11798	420	26	daf	daf	PROPN
taxlaw-11798	420	27	contributions	contribution	NOUN
taxlaw-11798	420	28	and	and	CCONJ
taxlaw-11798	420	29	the	the	DET
taxlaw-11798	420	30	earnings	earning	NOUN
taxlaw-11798	420	31	on	on	ADP
taxlaw-11798	420	32	those	those	DET
taxlaw-11798	420	33	contributions	contribution	NOUN
taxlaw-11798	420	34	within	within	ADP
taxlaw-11798	420	35	fifteen	fifteen	NUM
taxlaw-11798	420	36	years	year	NOUN
taxlaw-11798	420	37	for	for	ADP
taxlaw-11798	420	38	account	account	NOUN
taxlaw-11798	420	39	holders	holder	NOUN
taxlaw-11798	420	40	who	who	PRON
taxlaw-11798	420	41	receive	receive	VERB
taxlaw-11798	420	42	deductions	deduction	NOUN
taxlaw-11798	420	43	at	at	ADP
taxlaw-11798	420	44	the	the	DET
taxlaw-11798	420	45	time	time	NOUN
taxlaw-11798	420	46	of	of	ADP
taxlaw-11798	420	47	contribution.103	contribution.103	NOUN
taxlaw-11798	420	48	the	the	DET
taxlaw-11798	420	49	fifteen	fifteen	NUM
taxlaw-11798	420	50	-	-	PUNCT
taxlaw-11798	420	51	year	year	NOUN
taxlaw-11798	420	52	limit	limit	NOUN
taxlaw-11798	420	53	would	would	AUX
taxlaw-11798	420	54	be	be	AUX
taxlaw-11798	420	55	imposed	impose	VERB
taxlaw-11798	420	56	by	by	ADP
taxlaw-11798	420	57	requiring	require	VERB
taxlaw-11798	420	58	the	the	DET
taxlaw-11798	420	59	daf	daf	ADJ
taxlaw-11798	420	60	sponsor	sponsor	NOUN
taxlaw-11798	420	61	to	to	PART
taxlaw-11798	420	62	revoke	revoke	VERB
taxlaw-11798	420	63	an	an	DET
taxlaw-11798	420	64	account	account	NOUN
taxlaw-11798	420	65	holder	holder	NOUN
taxlaw-11798	420	66	’s	’s	PART
taxlaw-11798	420	67	advisory	advisory	ADJ
taxlaw-11798	420	68	privilege	privilege	NOUN
taxlaw-11798	420	69	with	with	ADP
taxlaw-11798	420	70	respect	respect	NOUN
taxlaw-11798	420	71	to	to	ADP
taxlaw-11798	420	72	assets	asset	NOUN
taxlaw-11798	420	73	held	hold	VERB
taxlaw-11798	420	74	beyond	beyond	ADP
taxlaw-11798	420	75	the	the	DET
taxlaw-11798	420	76	fifteen	fifteen	NUM
taxlaw-11798	420	77	year	year	NOUN
taxlaw-11798	421	1	maximum.104	maximum.104	PROPN
taxlaw-11798	422	1	daf	daf	PROPN
taxlaw-11798	422	2	creators	creator	NOUN
taxlaw-11798	422	3	who	who	PRON
taxlaw-11798	422	4	were	be	AUX
taxlaw-11798	422	5	willing	willing	ADJ
taxlaw-11798	422	6	to	to	PART
taxlaw-11798	422	7	forgo	forgo	VERB
taxlaw-11798	422	8	the	the	DET
taxlaw-11798	422	9	tax	tax	NOUN
taxlaw-11798	422	10	deduction	deduction	NOUN
taxlaw-11798	422	11	at	at	ADP
taxlaw-11798	422	12	the	the	DET
taxlaw-11798	422	13	time	time	NOUN
taxlaw-11798	422	14	of	of	ADP
taxlaw-11798	422	15	contribution	contribution	NOUN
taxlaw-11798	422	16	would	would	AUX
taxlaw-11798	422	17	have	have	VERB
taxlaw-11798	422	18	50	50	NUM
taxlaw-11798	422	19	years	year	NOUN
taxlaw-11798	422	20	to	to	PART
taxlaw-11798	422	21	disburse	disburse	VERB
taxlaw-11798	422	22	funds	fund	NOUN
taxlaw-11798	422	23	before	before	ADP
taxlaw-11798	422	24	facing	face	VERB
taxlaw-11798	422	25	a	a	DET
taxlaw-11798	422	26	confiscatory	confiscatory	NOUN
taxlaw-11798	422	27	tax.105	tax.105	NOUN
taxlaw-11798	422	28	another	another	DET
taxlaw-11798	422	29	approach	approach	NOUN
taxlaw-11798	422	30	has	have	AUX
taxlaw-11798	422	31	been	be	AUX
taxlaw-11798	422	32	proposed	propose	VERB
taxlaw-11798	422	33	by	by	ADP
taxlaw-11798	422	34	professor	professor	NOUN
taxlaw-11798	422	35	edward	edward	PROPN
taxlaw-11798	422	36	zelinsky	zelinsky	PROPN
taxlaw-11798	422	37	.	.	PUNCT
taxlaw-11798	423	1	zelinsky	zelinsky	PROPN
taxlaw-11798	423	2	would	would	AUX
taxlaw-11798	423	3	prefer	prefer	VERB
taxlaw-11798	423	4	to	to	PART
taxlaw-11798	423	5	see	see	VERB
taxlaw-11798	423	6	daf	daf	PROPN
taxlaw-11798	423	7	accounts	account	NOUN
taxlaw-11798	423	8	regulated	regulate	VERB
taxlaw-11798	423	9	like	like	ADP
taxlaw-11798	423	10	private	private	ADJ
taxlaw-11798	423	11	foundations	foundation	NOUN
taxlaw-11798	423	12	and	and	CCONJ
taxlaw-11798	423	13	subjected	subject	VERB
taxlaw-11798	423	14	to	to	ADP
taxlaw-11798	423	15	the	the	DET
taxlaw-11798	423	16	rule	rule	NOUN
taxlaw-11798	423	17	requiring	require	VERB
taxlaw-11798	423	18	private	private	ADJ
taxlaw-11798	423	19	foundations	foundation	NOUN
taxlaw-11798	423	20	to	to	PART
taxlaw-11798	423	21	distribute	distribute	VERB
taxlaw-11798	423	22	a	a	DET
taxlaw-11798	423	23	minimum	minimum	NOUN
taxlaw-11798	423	24	of	of	ADP
taxlaw-11798	423	25	five	five	NUM
taxlaw-11798	423	26	percent	percent	NOUN
taxlaw-11798	423	27	of	of	ADP
taxlaw-11798	423	28	their	their	PRON
taxlaw-11798	423	29	assets	asset	NOUN
taxlaw-11798	423	30	to	to	PART
taxlaw-11798	423	31	charity	charity	VERB
taxlaw-11798	423	32	each	each	DET
taxlaw-11798	423	33	year.106	year.106	PRON
taxlaw-11798	423	34	finally	finally	ADV
taxlaw-11798	423	35	,	,	PUNCT
taxlaw-11798	423	36	in	in	ADP
taxlaw-11798	423	37	2019	2019	NUM
taxlaw-11798	423	38	colinvaux	colinvaux	NOUN
taxlaw-11798	423	39	and	and	CCONJ
taxlaw-11798	423	40	madoff	madoff	PROPN
taxlaw-11798	423	41	proposed	propose	VERB
taxlaw-11798	423	42	deferring	defer	VERB
taxlaw-11798	423	43	the	the	DET
taxlaw-11798	423	44	income	income	NOUN
taxlaw-11798	423	45	tax	tax	NOUN
taxlaw-11798	423	46	deduction	deduction	NOUN
taxlaw-11798	423	47	for	for	ADP
taxlaw-11798	423	48	daf	daf	PROPN
taxlaw-11798	423	49	contributions	contribution	NOUN
taxlaw-11798	423	50	until	until	SCONJ
taxlaw-11798	423	51	the	the	DET
taxlaw-11798	423	52	funds	fund	NOUN
taxlaw-11798	423	53	are	be	AUX
taxlaw-11798	423	54	disbursed	disburse	VERB
taxlaw-11798	423	55	to	to	ADP
taxlaw-11798	423	56	an	an	DET
taxlaw-11798	423	57	end	end	NOUN
taxlaw-11798	423	58	-	-	PUNCT
taxlaw-11798	423	59	use	use	NOUN
taxlaw-11798	423	60	charity.107	charity.107	NOUN
taxlaw-11798	423	61	this	this	DET
taxlaw-11798	423	62	approach	approach	NOUN
taxlaw-11798	423	63	not	not	PART
taxlaw-11798	423	64	only	only	ADV
taxlaw-11798	423	65	creates	create	VERB
taxlaw-11798	423	66	a	a	DET
taxlaw-11798	423	67	102	102	NUM
taxlaw-11798	423	68	ace	ace	NOUN
taxlaw-11798	423	69	act	act	NOUN
taxlaw-11798	423	70	;	;	PUNCT
taxlaw-11798	423	71	see	see	VERB
taxlaw-11798	423	72	also	also	ADV
taxlaw-11798	423	73	,	,	PUNCT
taxlaw-11798	423	74	colinvaux	colinvaux	X
taxlaw-11798	423	75	(	(	PUNCT
taxlaw-11798	423	76	2022	2022	NUM
taxlaw-11798	423	77	)	)	PUNCT
taxlaw-11798	423	78	,	,	PUNCT
taxlaw-11798	423	79	supra	supra	PROPN
taxlaw-11798	423	80	note	note	PROPN
taxlaw-11798	423	81	31	31	NUM
taxlaw-11798	423	82	,	,	PUNCT
taxlaw-11798	423	83	at	at	ADP
taxlaw-11798	423	84	3	3	NUM
taxlaw-11798	423	85	.	.	NOUN
taxlaw-11798	423	86	103	103	NUM
taxlaw-11798	423	87	ace	ace	PROPN
taxlaw-11798	423	88	act	act	NOUN
taxlaw-11798	423	89	,	,	PUNCT
taxlaw-11798	423	90	§	§	PROPN
taxlaw-11798	423	91	2(a	2(a	NUM
taxlaw-11798	423	92	)	)	PUNCT
taxlaw-11798	423	93	.	.	PUNCT
taxlaw-11798	424	1	104	104	NUM
taxlaw-11798	425	1	i	i	PROPN
taxlaw-11798	425	2	d	d	PROPN
taxlaw-11798	425	3	..	..	PUNCT
taxlaw-11798	425	4	the	the	DET
taxlaw-11798	425	5	act	act	NOUN
taxlaw-11798	425	6	would	would	AUX
taxlaw-11798	425	7	also	also	ADV
taxlaw-11798	425	8	apply	apply	VERB
taxlaw-11798	425	9	a	a	DET
taxlaw-11798	425	10	tax	tax	NOUN
taxlaw-11798	425	11	on	on	ADP
taxlaw-11798	425	12	daf	daf	PROPN
taxlaw-11798	425	13	sponsors	sponsor	NOUN
taxlaw-11798	425	14	equal	equal	ADJ
taxlaw-11798	425	15	to	to	ADP
taxlaw-11798	425	16	50	50	NUM
taxlaw-11798	425	17	%	%	NOUN
taxlaw-11798	425	18	of	of	ADP
taxlaw-11798	425	19	any	any	DET
taxlaw-11798	425	20	contributions	contribution	NOUN
taxlaw-11798	425	21	that	that	PRON
taxlaw-11798	425	22	have	have	AUX
taxlaw-11798	425	23	not	not	PART
taxlaw-11798	425	24	been	be	AUX
taxlaw-11798	425	25	disbursed	disburse	VERB
taxlaw-11798	425	26	at	at	ADP
taxlaw-11798	425	27	the	the	DET
taxlaw-11798	425	28	end	end	NOUN
taxlaw-11798	425	29	of	of	ADP
taxlaw-11798	425	30	the	the	DET
taxlaw-11798	425	31	fifteen	fifteen	NUM
taxlaw-11798	425	32	-	-	PUNCT
taxlaw-11798	425	33	year	year	NOUN
taxlaw-11798	425	34	period	period	NOUN
taxlaw-11798	425	35	.	.	PUNCT
taxlaw-11798	426	1	105	105	NUM
taxlaw-11798	426	2	ace	ace	PROPN
taxlaw-11798	426	3	act	act	PROPN
taxlaw-11798	426	4	,	,	PUNCT
taxlaw-11798	426	5	§	§	PROPN
taxlaw-11798	426	6	3(a	3(a	NUM
taxlaw-11798	426	7	)	)	PUNCT
taxlaw-11798	426	8	(	(	PUNCT
taxlaw-11798	426	9	applying	apply	VERB
taxlaw-11798	426	10	a	a	DET
taxlaw-11798	426	11	tax	tax	NOUN
taxlaw-11798	426	12	equal	equal	ADJ
taxlaw-11798	426	13	to	to	ADP
taxlaw-11798	426	14	50	50	NUM
taxlaw-11798	426	15	%	%	NOUN
taxlaw-11798	426	16	of	of	ADP
taxlaw-11798	426	17	“	"	PUNCT
taxlaw-11798	426	18	nonqualified	nonqualified	ADJ
taxlaw-11798	426	19	”	"	PUNCT
taxlaw-11798	426	20	daf	daf	PROPN
taxlaw-11798	426	21	contributions	contribution	NOUN
taxlaw-11798	426	22	that	that	PRON
taxlaw-11798	426	23	have	have	AUX
taxlaw-11798	426	24	not	not	PART
taxlaw-11798	426	25	been	be	AUX
taxlaw-11798	426	26	distributed	distribute	VERB
taxlaw-11798	426	27	at	at	ADP
taxlaw-11798	426	28	the	the	DET
taxlaw-11798	426	29	end	end	NOUN
taxlaw-11798	426	30	of	of	ADP
taxlaw-11798	426	31	the	the	DET
taxlaw-11798	426	32	fifty	fifty	NUM
taxlaw-11798	426	33	-	-	PUNCT
taxlaw-11798	426	34	year	year	NOUN
taxlaw-11798	426	35	period	period	NOUN
taxlaw-11798	426	36	)	)	PUNCT
taxlaw-11798	426	37	.	.	PUNCT
taxlaw-11798	427	1	106	106	NUM
taxlaw-11798	427	2	zelinsky	zelinsky	ADJ
taxlaw-11798	427	3	(	(	PUNCT
taxlaw-11798	427	4	2021	2021	NUM
taxlaw-11798	427	5	)	)	PUNCT
taxlaw-11798	427	6	,	,	PUNCT
taxlaw-11798	427	7	supra	supra	PROPN
taxlaw-11798	427	8	note	note	NOUN
taxlaw-11798	427	9	17	17	NUM
taxlaw-11798	427	10	.	.	PUNCT
taxlaw-11798	428	1	107	107	NUM
taxlaw-11798	428	2	colinvaux	colinvaux	NOUN
taxlaw-11798	428	3	&	&	CCONJ
taxlaw-11798	428	4	madoff	madoff	PROPN
taxlaw-11798	428	5	(	(	PUNCT
taxlaw-11798	428	6	2019	2019	NUM
taxlaw-11798	428	7	)	)	PUNCT
taxlaw-11798	428	8	,	,	PUNCT
taxlaw-11798	428	9	supra	supra	PROPN
taxlaw-11798	428	10	note	note	PROPN
taxlaw-11798	428	11	18	18	NUM
taxlaw-11798	428	12	,	,	PUNCT
taxlaw-11798	428	13	at	at	ADP
taxlaw-11798	428	14	1869	1869	NUM
taxlaw-11798	428	15	.	.	PUNCT
taxlaw-11798	429	1	colinvaux	colinvaux	PROPN
taxlaw-11798	429	2	and	and	CCONJ
taxlaw-11798	429	3	madoff	madoff	PROPN
taxlaw-11798	429	4	were	be	AUX
taxlaw-11798	429	5	leaders	leader	NOUN
taxlaw-11798	429	6	of	of	ADP
taxlaw-11798	429	7	the	the	DET
taxlaw-11798	429	8	coalition	coalition	NOUN
taxlaw-11798	429	9	that	that	PRON
taxlaw-11798	429	10	designed	design	VERB
taxlaw-11798	429	11	and	and	CCONJ
taxlaw-11798	429	12	advanced	advance	VERB
taxlaw-11798	429	13	the	the	DET
taxlaw-11798	429	14	ace	ace	PROPN
taxlaw-11798	429	15	act	act	NOUN
taxlaw-11798	429	16	,	,	PUNCT
taxlaw-11798	429	17	which	which	PRON
taxlaw-11798	429	18	offers	offer	VERB
taxlaw-11798	429	19	a	a	DET
taxlaw-11798	429	20	less	less	ADV
taxlaw-11798	429	21	aggressive	aggressive	ADJ
taxlaw-11798	429	22	2023	2023	NUM
taxlaw-11798	429	23	]	]	PUNCT
taxlaw-11798	429	24	donor	donor	NOUN
taxlaw-11798	429	25	advised	advise	VERB
taxlaw-11798	429	26	funds	fund	NOUN
taxlaw-11798	429	27	25	25	NUM
taxlaw-11798	429	28	carrot	carrot	NOUN
taxlaw-11798	429	29	for	for	ADP
taxlaw-11798	429	30	speedy	speedy	ADJ
taxlaw-11798	429	31	disposition	disposition	NOUN
taxlaw-11798	429	32	but	but	CCONJ
taxlaw-11798	429	33	also	also	ADV
taxlaw-11798	429	34	resolves	resolve	VERB
taxlaw-11798	429	35	the	the	DET
taxlaw-11798	429	36	problem	problem	NOUN
taxlaw-11798	429	37	of	of	ADP
taxlaw-11798	429	38	valuing	value	VERB
taxlaw-11798	429	39	complex	complex	ADJ
taxlaw-11798	429	40	assets	asset	NOUN
taxlaw-11798	429	41	contributed	contribute	VERB
taxlaw-11798	429	42	to	to	PART
taxlaw-11798	429	43	dafs	dafs	VERB
taxlaw-11798	429	44	.	.	PUNCT
taxlaw-11798	430	1	the	the	DET
taxlaw-11798	430	2	deduction	deduction	NOUN
taxlaw-11798	430	3	for	for	ADP
taxlaw-11798	430	4	such	such	ADJ
taxlaw-11798	430	5	assets	asset	NOUN
taxlaw-11798	430	6	would	would	AUX
taxlaw-11798	430	7	be	be	AUX
taxlaw-11798	430	8	based	base	VERB
taxlaw-11798	430	9	on	on	ADP
taxlaw-11798	430	10	the	the	DET
taxlaw-11798	430	11	cash	cash	NOUN
taxlaw-11798	430	12	that	that	PRON
taxlaw-11798	430	13	is	be	AUX
taxlaw-11798	430	14	ultimately	ultimately	ADV
taxlaw-11798	430	15	distributed	distribute	VERB
taxlaw-11798	430	16	,	,	PUNCT
taxlaw-11798	430	17	not	not	PART
taxlaw-11798	430	18	the	the	DET
taxlaw-11798	430	19	fair	fair	ADJ
taxlaw-11798	430	20	value	value	NOUN
taxlaw-11798	430	21	of	of	ADP
taxlaw-11798	430	22	the	the	DET
taxlaw-11798	430	23	asset	asset	NOUN
taxlaw-11798	430	24	when	when	SCONJ
taxlaw-11798	430	25	donated	donate	VERB
taxlaw-11798	430	26	to	to	ADP
taxlaw-11798	430	27	a	a	DET
taxlaw-11798	430	28	daf	daf	NOUN
taxlaw-11798	430	29	.	.	PUNCT
taxlaw-11798	431	1	the	the	DET
taxlaw-11798	431	2	first	first	ADJ
taxlaw-11798	431	3	two	two	NUM
taxlaw-11798	431	4	proposals	proposal	NOUN
taxlaw-11798	431	5	should	should	AUX
taxlaw-11798	431	6	have	have	VERB
taxlaw-11798	431	7	minimal	minimal	ADJ
taxlaw-11798	431	8	impact	impact	NOUN
taxlaw-11798	431	9	on	on	ADP
taxlaw-11798	431	10	bunchers	buncher	NOUN
taxlaw-11798	431	11	.	.	PUNCT
taxlaw-11798	432	1	although	although	SCONJ
taxlaw-11798	432	2	the	the	DET
taxlaw-11798	432	3	tax	tax	NOUN
taxlaw-11798	432	4	savings	saving	NOUN
taxlaw-11798	432	5	from	from	ADP
taxlaw-11798	432	6	bunching	bunch	VERB
taxlaw-11798	432	7	increases	increase	NOUN
taxlaw-11798	432	8	with	with	ADP
taxlaw-11798	432	9	the	the	DET
taxlaw-11798	432	10	number	number	NOUN
taxlaw-11798	432	11	of	of	ADP
taxlaw-11798	432	12	years	year	NOUN
taxlaw-11798	432	13	between	between	ADP
taxlaw-11798	432	14	bunched	bunch	VERB
taxlaw-11798	432	15	contributions	contribution	NOUN
taxlaw-11798	432	16	,	,	PUNCT
taxlaw-11798	432	17	asset	asset	NOUN
taxlaw-11798	432	18	limitations	limitation	NOUN
taxlaw-11798	432	19	(	(	PUNCT
taxlaw-11798	432	20	the	the	DET
taxlaw-11798	432	21	liquid	liquid	ADJ
taxlaw-11798	432	22	or	or	CCONJ
taxlaw-11798	432	23	illiquid	illiquid	ADJ
taxlaw-11798	432	24	assets	asset	NOUN
taxlaw-11798	432	25	available	available	ADJ
taxlaw-11798	432	26	to	to	ADP
taxlaw-11798	432	27	bunch	bunch	NOUN
taxlaw-11798	432	28	)	)	PUNCT
taxlaw-11798	432	29	and	and	CCONJ
taxlaw-11798	432	30	other	other	ADJ
taxlaw-11798	432	31	concerns	concern	NOUN
taxlaw-11798	432	32	(	(	PUNCT
taxlaw-11798	432	33	possible	possible	ADJ
taxlaw-11798	432	34	changes	change	NOUN
taxlaw-11798	432	35	in	in	ADP
taxlaw-11798	432	36	tax	tax	NOUN
taxlaw-11798	432	37	rates	rate	NOUN
taxlaw-11798	432	38	or	or	CCONJ
taxlaw-11798	432	39	rules	rule	NOUN
taxlaw-11798	432	40	)	)	PUNCT
taxlaw-11798	432	41	are	be	AUX
taxlaw-11798	432	42	likely	likely	ADJ
taxlaw-11798	432	43	to	to	PART
taxlaw-11798	432	44	result	result	VERB
taxlaw-11798	432	45	in	in	ADP
taxlaw-11798	432	46	bunching	bunch	VERB
taxlaw-11798	432	47	cycles	cycle	NOUN
taxlaw-11798	432	48	and	and	CCONJ
taxlaw-11798	432	49	payouts	payout	NOUN
taxlaw-11798	432	50	of	of	ADP
taxlaw-11798	432	51	daf	daf	ADJ
taxlaw-11798	432	52	assets	asset	NOUN
taxlaw-11798	432	53	that	that	PRON
taxlaw-11798	432	54	are	be	AUX
taxlaw-11798	432	55	far	far	ADV
taxlaw-11798	432	56	less	less	ADJ
taxlaw-11798	432	57	than	than	ADP
taxlaw-11798	432	58	fifteen	fifteen	NUM
taxlaw-11798	432	59	years	year	NOUN
taxlaw-11798	432	60	.	.	PUNCT
taxlaw-11798	433	1	it	it	PRON
taxlaw-11798	433	2	is	be	AUX
taxlaw-11798	433	3	almost	almost	ADV
taxlaw-11798	433	4	inconceivable	inconceivable	ADJ
taxlaw-11798	433	5	that	that	SCONJ
taxlaw-11798	433	6	anyone	anyone	PRON
taxlaw-11798	433	7	motivated	motivate	VERB
taxlaw-11798	433	8	to	to	PART
taxlaw-11798	433	9	create	create	VERB
taxlaw-11798	433	10	a	a	DET
taxlaw-11798	433	11	daf	daf	NOUN
taxlaw-11798	433	12	account	account	NOUN
taxlaw-11798	433	13	in	in	ADP
taxlaw-11798	433	14	order	order	NOUN
taxlaw-11798	433	15	to	to	PART
taxlaw-11798	433	16	take	take	VERB
taxlaw-11798	433	17	advantage	advantage	NOUN
taxlaw-11798	433	18	of	of	ADP
taxlaw-11798	433	19	the	the	DET
taxlaw-11798	433	20	tcja	tcja	PROPN
taxlaw-11798	433	21	’s	’s	PART
taxlaw-11798	433	22	enhanced	enhance	VERB
taxlaw-11798	433	23	standard	standard	ADJ
taxlaw-11798	433	24	deduction	deduction	NOUN
taxlaw-11798	433	25	would	would	AUX
taxlaw-11798	433	26	plan	plan	VERB
taxlaw-11798	433	27	to	to	PART
taxlaw-11798	433	28	bunch	bunch	VERB
taxlaw-11798	433	29	charitable	charitable	ADJ
taxlaw-11798	433	30	gifts	gift	NOUN
taxlaw-11798	433	31	less	less	ADV
taxlaw-11798	433	32	frequently	frequently	ADV
taxlaw-11798	433	33	than	than	ADP
taxlaw-11798	433	34	this	this	PRON
taxlaw-11798	433	35	.	.	PUNCT
taxlaw-11798	434	1	and	and	CCONJ
taxlaw-11798	434	2	it	it	PRON
taxlaw-11798	434	3	follows	follow	VERB
taxlaw-11798	434	4	that	that	SCONJ
taxlaw-11798	434	5	these	these	DET
taxlaw-11798	434	6	proposals	proposal	NOUN
taxlaw-11798	434	7	would	would	AUX
taxlaw-11798	434	8	not	not	PART
taxlaw-11798	434	9	materially	materially	ADV
taxlaw-11798	434	10	mitigate	mitigate	VERB
taxlaw-11798	434	11	the	the	DET
taxlaw-11798	434	12	cost	cost	NOUN
taxlaw-11798	434	13	that	that	PRON
taxlaw-11798	434	14	bunchers	buncher	NOUN
taxlaw-11798	434	15	impose	impose	VERB
taxlaw-11798	434	16	on	on	ADP
taxlaw-11798	434	17	the	the	DET
taxlaw-11798	434	18	public	public	ADJ
taxlaw-11798	434	19	fisc	fisc	NOUN
taxlaw-11798	434	20	.	.	PUNCT
taxlaw-11798	435	1	in	in	ADP
taxlaw-11798	435	2	my	my	PRON
taxlaw-11798	435	3	hypotheticals	hypothetical	NOUN
taxlaw-11798	435	4	,	,	PUNCT
taxlaw-11798	435	5	alex	alex	PROPN
taxlaw-11798	435	6	,	,	PUNCT
taxlaw-11798	435	7	blair	blair	PROPN
taxlaw-11798	435	8	,	,	PUNCT
taxlaw-11798	435	9	colby	colby	PROPN
taxlaw-11798	435	10	,	,	PUNCT
taxlaw-11798	435	11	and	and	CCONJ
taxlaw-11798	435	12	dana	dana	PROPN
taxlaw-11798	435	13	bunched	bunch	VERB
taxlaw-11798	435	14	their	their	PRON
taxlaw-11798	435	15	contributions	contribution	NOUN
taxlaw-11798	435	16	every	every	DET
taxlaw-11798	435	17	three	three	NUM
taxlaw-11798	435	18	years	year	NOUN
taxlaw-11798	435	19	.	.	PUNCT
taxlaw-11798	436	1	if	if	SCONJ
taxlaw-11798	436	2	taxpayers	taxpayer	NOUN
taxlaw-11798	436	3	were	be	AUX
taxlaw-11798	436	4	willing	willing	ADJ
taxlaw-11798	436	5	to	to	PART
taxlaw-11798	436	6	bunch	bunch	VERB
taxlaw-11798	436	7	for	for	ADP
taxlaw-11798	436	8	fourteen	fourteen	NUM
taxlaw-11798	436	9	years	year	NOUN
taxlaw-11798	436	10	,	,	PUNCT
taxlaw-11798	436	11	just	just	ADV
taxlaw-11798	436	12	satisfying	satisfy	VERB
taxlaw-11798	436	13	the	the	DET
taxlaw-11798	436	14	king	king	NOUN
taxlaw-11798	436	15	/	/	SYM
taxlaw-11798	436	16	grassley	grassley	PROPN
taxlaw-11798	436	17	cut	cut	VERB
taxlaw-11798	436	18	off	off	ADP
taxlaw-11798	436	19	,	,	PUNCT
taxlaw-11798	436	20	the	the	DET
taxlaw-11798	436	21	cost	cost	NOUN
taxlaw-11798	436	22	to	to	ADP
taxlaw-11798	436	23	the	the	DET
taxlaw-11798	436	24	fisc	fisc	NOUN
taxlaw-11798	436	25	would	would	AUX
taxlaw-11798	436	26	be	be	AUX
taxlaw-11798	436	27	larger	large	ADJ
taxlaw-11798	436	28	.	.	PUNCT
taxlaw-11798	437	1	on	on	ADP
taxlaw-11798	437	2	the	the	DET
taxlaw-11798	437	3	other	other	ADJ
taxlaw-11798	437	4	hand	hand	NOUN
taxlaw-11798	437	5	,	,	PUNCT
taxlaw-11798	437	6	deferring	defer	VERB
taxlaw-11798	437	7	the	the	DET
taxlaw-11798	437	8	tax	tax	NOUN
taxlaw-11798	437	9	deduction	deduction	NOUN
taxlaw-11798	437	10	for	for	ADP
taxlaw-11798	437	11	daf	daf	PROPN
taxlaw-11798	437	12	dollars	dollar	NOUN
taxlaw-11798	437	13	until	until	SCONJ
taxlaw-11798	437	14	disbursed	disburse	VERB
taxlaw-11798	437	15	,	,	PUNCT
taxlaw-11798	437	16	as	as	SCONJ
taxlaw-11798	437	17	colinvaux	colinvaux	PROPN
taxlaw-11798	437	18	and	and	CCONJ
taxlaw-11798	437	19	madoff	madoff	PROPN
taxlaw-11798	437	20	proposed	propose	VERB
taxlaw-11798	437	21	in	in	ADP
taxlaw-11798	437	22	2019	2019	NUM
taxlaw-11798	437	23	,	,	PUNCT
taxlaw-11798	437	24	would	would	AUX
taxlaw-11798	437	25	completely	completely	ADV
taxlaw-11798	437	26	defeat	defeat	VERB
taxlaw-11798	437	27	the	the	DET
taxlaw-11798	437	28	goals	goal	NOUN
taxlaw-11798	437	29	of	of	ADP
taxlaw-11798	437	30	the	the	DET
taxlaw-11798	437	31	bunchers	buncher	NOUN
taxlaw-11798	437	32	and	and	CCONJ
taxlaw-11798	437	33	end	end	VERB
taxlaw-11798	437	34	the	the	DET
taxlaw-11798	437	35	use	use	NOUN
taxlaw-11798	437	36	of	of	ADP
taxlaw-11798	437	37	dafs	dafs	NOUN
taxlaw-11798	437	38	for	for	ADP
taxlaw-11798	437	39	this	this	DET
taxlaw-11798	437	40	purpose	purpose	NOUN
taxlaw-11798	437	41	.	.	PUNCT
taxlaw-11798	438	1	under	under	ADP
taxlaw-11798	438	2	this	this	DET
taxlaw-11798	438	3	proposal	proposal	NOUN
taxlaw-11798	438	4	,	,	PUNCT
taxlaw-11798	438	5	daf	daf	PROPN
taxlaw-11798	438	6	holders	holder	NOUN
taxlaw-11798	438	7	could	could	AUX
taxlaw-11798	438	8	only	only	ADV
taxlaw-11798	438	9	achieve	achieve	VERB
taxlaw-11798	438	10	tax	tax	NOUN
taxlaw-11798	438	11	savings	saving	NOUN
taxlaw-11798	438	12	by	by	ADP
taxlaw-11798	438	13	bunching	bunch	VERB
taxlaw-11798	438	14	disbursements	disbursement	NOUN
taxlaw-11798	438	15	,	,	PUNCT
taxlaw-11798	438	16	and	and	CCONJ
taxlaw-11798	438	17	that	that	SCONJ
taxlaw-11798	438	18	they	they	PRON
taxlaw-11798	438	19	can	can	AUX
taxlaw-11798	438	20	easily	easily	ADV
taxlaw-11798	438	21	do	do	VERB
taxlaw-11798	438	22	without	without	ADP
taxlaw-11798	438	23	a	a	DET
taxlaw-11798	438	24	daf	daf	NOUN
taxlaw-11798	438	25	.	.	PUNCT
taxlaw-11798	439	1	there	there	PRON
taxlaw-11798	439	2	would	would	AUX
taxlaw-11798	439	3	be	be	AUX
taxlaw-11798	439	4	very	very	ADV
taxlaw-11798	439	5	little	little	ADJ
taxlaw-11798	439	6	reason	reason	NOUN
taxlaw-11798	439	7	to	to	PART
taxlaw-11798	439	8	pay	pay	VERB
taxlaw-11798	439	9	fidelity	fidelity	NOUN
taxlaw-11798	439	10	,	,	PUNCT
taxlaw-11798	439	11	vanguard	vanguard	NOUN
taxlaw-11798	439	12	,	,	PUNCT
taxlaw-11798	439	13	or	or	CCONJ
taxlaw-11798	439	14	schwab	schwab	VERB
taxlaw-11798	439	15	0.6	0.6	NUM
taxlaw-11798	439	16	%	%	NOUN
taxlaw-11798	439	17	of	of	ADP
taxlaw-11798	439	18	assets	asset	NOUN
taxlaw-11798	439	19	each	each	DET
taxlaw-11798	439	20	year	year	NOUN
taxlaw-11798	439	21	for	for	ADP
taxlaw-11798	439	22	such	such	DET
taxlaw-11798	439	23	a	a	DET
taxlaw-11798	439	24	product	product	NOUN
taxlaw-11798	439	25	.	.	PUNCT
taxlaw-11798	440	1	if	if	SCONJ
taxlaw-11798	440	2	one	one	PRON
taxlaw-11798	440	3	wants	want	VERB
taxlaw-11798	440	4	to	to	PART
taxlaw-11798	440	5	kill	kill	VERB
taxlaw-11798	440	6	dafs	dafs	NOUN
taxlaw-11798	440	7	for	for	ADP
taxlaw-11798	440	8	bunchers	buncher	NOUN
taxlaw-11798	440	9	,	,	PUNCT
taxlaw-11798	440	10	this	this	PRON
taxlaw-11798	440	11	is	be	AUX
taxlaw-11798	440	12	the	the	DET
taxlaw-11798	440	13	way	way	NOUN
taxlaw-11798	440	14	to	to	PART
taxlaw-11798	440	15	do	do	VERB
taxlaw-11798	440	16	it	it	PRON
taxlaw-11798	440	17	.	.	PUNCT
taxlaw-11798	441	1	it	it	PRON
taxlaw-11798	441	2	is	be	AUX
taxlaw-11798	441	3	important	important	ADJ
taxlaw-11798	441	4	to	to	PART
taxlaw-11798	441	5	recall	recall	VERB
taxlaw-11798	441	6	,	,	PUNCT
taxlaw-11798	441	7	however	however	ADV
taxlaw-11798	441	8	,	,	PUNCT
taxlaw-11798	441	9	that	that	PRON
taxlaw-11798	441	10	dafs	dafs	VERB
taxlaw-11798	441	11	only	only	ADV
taxlaw-11798	441	12	facilitate	facilitate	VERB
taxlaw-11798	441	13	bunching	bunching	NOUN
taxlaw-11798	441	14	.	.	PUNCT
taxlaw-11798	442	1	taxpayers	taxpayer	NOUN
taxlaw-11798	442	2	could	could	AUX
taxlaw-11798	442	3	still	still	ADV
taxlaw-11798	442	4	take	take	VERB
taxlaw-11798	442	5	advantage	advantage	NOUN
taxlaw-11798	442	6	of	of	ADP
taxlaw-11798	442	7	the	the	DET
taxlaw-11798	442	8	tcja	tcja	PROPN
taxlaw-11798	442	9	enhanced	enhance	VERB
taxlaw-11798	442	10	standard	standard	ADJ
taxlaw-11798	442	11	deduction	deduction	NOUN
taxlaw-11798	442	12	by	by	ADP
taxlaw-11798	442	13	bunching	bunch	VERB
taxlaw-11798	442	14	charitable	charitable	ADJ
taxlaw-11798	442	15	contributions	contribution	NOUN
taxlaw-11798	442	16	to	to	ADP
taxlaw-11798	442	17	end	end	VERB
taxlaw-11798	442	18	-	-	PUNCT
taxlaw-11798	442	19	use	use	NOUN
taxlaw-11798	442	20	charities	charity	NOUN
taxlaw-11798	442	21	without	without	ADP
taxlaw-11798	442	22	a	a	DET
taxlaw-11798	442	23	daf	daf	NOUN
taxlaw-11798	442	24	conduit	conduit	NOUN
taxlaw-11798	442	25	.	.	PUNCT
taxlaw-11798	443	1	b.	b.	PROPN
taxlaw-11798	443	2	limiting	limit	VERB
taxlaw-11798	443	3	the	the	DET
taxlaw-11798	443	4	deduction	deduction	NOUN
taxlaw-11798	443	5	for	for	ADP
taxlaw-11798	443	6	contributions	contribution	NOUN
taxlaw-11798	443	7	of	of	ADP
taxlaw-11798	443	8	appreciated	appreciated	ADJ
taxlaw-11798	443	9	property	property	NOUN
taxlaw-11798	443	10	to	to	PART
taxlaw-11798	443	11	basis	basis	VERB
taxlaw-11798	443	12	charitable	charitable	ADJ
taxlaw-11798	443	13	contributions	contribution	NOUN
taxlaw-11798	443	14	of	of	ADP
taxlaw-11798	443	15	appreciated	appreciated	ADJ
taxlaw-11798	443	16	property	property	NOUN
taxlaw-11798	443	17	can	can	AUX
taxlaw-11798	443	18	result	result	VERB
taxlaw-11798	443	19	in	in	ADP
taxlaw-11798	443	20	over	over	ADP
taxlaw-11798	443	21	-	-	PUNCT
taxlaw-11798	443	22	sized	sized	ADJ
taxlaw-11798	443	23	tax	tax	NOUN
taxlaw-11798	443	24	subsidies	subsidy	NOUN
taxlaw-11798	443	25	and	and	CCONJ
taxlaw-11798	443	26	,	,	PUNCT
taxlaw-11798	443	27	in	in	ADP
taxlaw-11798	443	28	some	some	DET
taxlaw-11798	443	29	cases	case	NOUN
taxlaw-11798	443	30	,	,	PUNCT
taxlaw-11798	443	31	questionable	questionable	ADJ
taxlaw-11798	443	32	valuations	valuation	NOUN
taxlaw-11798	443	33	.	.	PUNCT
taxlaw-11798	444	1	suppose	suppose	VERB
taxlaw-11798	444	2	that	that	SCONJ
taxlaw-11798	444	3	congress	congress	PROPN
taxlaw-11798	444	4	were	be	AUX
taxlaw-11798	444	5	to	to	PART
taxlaw-11798	444	6	attack	attack	VERB
taxlaw-11798	444	7	the	the	DET
taxlaw-11798	444	8	problems	problem	NOUN
taxlaw-11798	444	9	associated	associate	VERB
taxlaw-11798	444	10	with	with	ADP
taxlaw-11798	444	11	contributions	contribution	NOUN
taxlaw-11798	444	12	(	(	PUNCT
taxlaw-11798	444	13	to	to	PART
taxlaw-11798	444	14	dafs	dafs	VERB
taxlaw-11798	444	15	or	or	CCONJ
taxlaw-11798	444	16	otherwise	otherwise	ADV
taxlaw-11798	444	17	)	)	PUNCT
taxlaw-11798	444	18	of	of	ADP
taxlaw-11798	444	19	appreciated	appreciated	ADJ
taxlaw-11798	444	20	property	property	NOUN
taxlaw-11798	444	21	by	by	ADP
taxlaw-11798	444	22	adopting	adopt	VERB
taxlaw-11798	444	23	professor	professor	NOUN
taxlaw-11798	444	24	halperin	halperin	NOUN
taxlaw-11798	444	25	’s	’s	PART
taxlaw-11798	444	26	proposal	proposal	NOUN
taxlaw-11798	444	27	to	to	PART
taxlaw-11798	444	28	limit	limit	VERB
taxlaw-11798	444	29	the	the	DET
taxlaw-11798	444	30	tax	tax	NOUN
taxlaw-11798	444	31	deduction	deduction	NOUN
taxlaw-11798	444	32	for	for	ADP
taxlaw-11798	444	33	appreciated	appreciated	ADJ
taxlaw-11798	444	34	asset	asset	NOUN
taxlaw-11798	444	35	donations	donation	NOUN
taxlaw-11798	444	36	to	to	ADP
taxlaw-11798	444	37	the	the	DET
taxlaw-11798	444	38	taxpayer	taxpayer	NOUN
taxlaw-11798	444	39	’s	’s	PART
taxlaw-11798	444	40	basis.108	basis.108	PROPN
taxlaw-11798	444	41	although	although	SCONJ
taxlaw-11798	444	42	such	such	DET
taxlaw-11798	444	43	a	a	DET
taxlaw-11798	444	44	reform	reform	NOUN
taxlaw-11798	444	45	would	would	AUX
taxlaw-11798	444	46	reduce	reduce	VERB
taxlaw-11798	444	47	the	the	DET
taxlaw-11798	444	48	attractiveness	attractiveness	NOUN
taxlaw-11798	444	49	of	of	ADP
taxlaw-11798	444	50	contributing	contribute	VERB
taxlaw-11798	444	51	appreciated	appreciated	ADJ
taxlaw-11798	444	52	property	property	NOUN
taxlaw-11798	444	53	in	in	ADP
taxlaw-11798	444	54	some	some	DET
taxlaw-11798	444	55	cases	case	NOUN
taxlaw-11798	444	56	,	,	PUNCT
taxlaw-11798	444	57	it	it	PRON
taxlaw-11798	444	58	would	would	AUX
taxlaw-11798	444	59	by	by	ADP
taxlaw-11798	444	60	no	no	DET
taxlaw-11798	444	61	means	mean	NOUN
taxlaw-11798	444	62	vitiate	vitiate	VERB
taxlaw-11798	444	63	the	the	DET
taxlaw-11798	444	64	use	use	NOUN
taxlaw-11798	444	65	of	of	ADP
taxlaw-11798	444	66	dafs	dafs	NOUN
taxlaw-11798	444	67	by	by	ADP
taxlaw-11798	444	68	bunchers	buncher	NOUN
taxlaw-11798	444	69	.	.	PUNCT
taxlaw-11798	445	1	approach	approach	NOUN
taxlaw-11798	445	2	to	to	ADP
taxlaw-11798	445	3	regulating	regulate	VERB
taxlaw-11798	445	4	dafs	dafs	NOUN
taxlaw-11798	445	5	.	.	PUNCT
taxlaw-11798	446	1	see	see	VERB
taxlaw-11798	446	2	about	about	ADP
taxlaw-11798	446	3	us	we	PRON
taxlaw-11798	446	4	,	,	PUNCT
taxlaw-11798	446	5	initiative	initiative	NOUN
taxlaw-11798	446	6	to	to	PART
taxlaw-11798	446	7	accelerate	accelerate	VERB
taxlaw-11798	446	8	charitable	charitable	ADJ
taxlaw-11798	446	9	giving	giving	NOUN
taxlaw-11798	446	10	,	,	PUNCT
taxlaw-11798	446	11	(	(	PUNCT
taxlaw-11798	446	12	it	it	PRON
taxlaw-11798	446	13	is	be	AUX
taxlaw-11798	446	14	not	not	PART
taxlaw-11798	446	15	clear	clear	ADJ
taxlaw-11798	446	16	whether	whether	SCONJ
taxlaw-11798	446	17	they	they	PRON
taxlaw-11798	446	18	continue	continue	VERB
taxlaw-11798	446	19	to	to	PART
taxlaw-11798	446	20	support	support	VERB
taxlaw-11798	446	21	their	their	PRON
taxlaw-11798	446	22	2019	2019	NUM
taxlaw-11798	446	23	proposal	proposal	NOUN
taxlaw-11798	446	24	,	,	PUNCT
taxlaw-11798	446	25	but	but	CCONJ
taxlaw-11798	446	26	either	either	DET
taxlaw-11798	446	27	way	way	NOUN
taxlaw-11798	446	28	,	,	PUNCT
taxlaw-11798	446	29	it	it	PRON
taxlaw-11798	446	30	remains	remain	VERB
taxlaw-11798	446	31	a	a	DET
taxlaw-11798	446	32	credible	credible	ADJ
taxlaw-11798	446	33	regulatory	regulatory	ADJ
taxlaw-11798	446	34	approach	approach	NOUN
taxlaw-11798	446	35	that	that	PRON
taxlaw-11798	446	36	bears	bear	VERB
taxlaw-11798	446	37	consideration	consideration	NOUN
taxlaw-11798	446	38	.	.	PUNCT
taxlaw-11798	446	39	)	)	PUNCT
taxlaw-11798	446	40	.	.	PUNCT
taxlaw-11798	447	1	108	108	NUM
taxlaw-11798	447	2	as	as	SCONJ
taxlaw-11798	447	3	halperin	halperin	NOUN
taxlaw-11798	447	4	suggests	suggest	VERB
taxlaw-11798	447	5	limiting	limit	VERB
taxlaw-11798	447	6	the	the	DET
taxlaw-11798	447	7	deduction	deduction	NOUN
taxlaw-11798	447	8	to	to	ADP
taxlaw-11798	447	9	basis	basis	NOUN
taxlaw-11798	447	10	would	would	AUX
taxlaw-11798	447	11	generally	generally	ADV
taxlaw-11798	447	12	result	result	VERB
taxlaw-11798	447	13	in	in	ADP
taxlaw-11798	447	14	taxpayers	taxpayer	NOUN
taxlaw-11798	447	15	liquidating	liquidate	VERB
taxlaw-11798	447	16	appreciated	appreciated	ADJ
taxlaw-11798	447	17	assets	asset	NOUN
taxlaw-11798	447	18	prior	prior	ADV
taxlaw-11798	447	19	to	to	ADP
taxlaw-11798	447	20	donation	donation	NOUN
taxlaw-11798	447	21	in	in	ADP
taxlaw-11798	447	22	order	order	NOUN
taxlaw-11798	447	23	to	to	PART
taxlaw-11798	447	24	take	take	VERB
taxlaw-11798	447	25	advantage	advantage	NOUN
taxlaw-11798	447	26	of	of	ADP
taxlaw-11798	447	27	the	the	DET
taxlaw-11798	447	28	fact	fact	NOUN
taxlaw-11798	447	29	that	that	SCONJ
taxlaw-11798	447	30	long	long	ADJ
taxlaw-11798	447	31	term	term	NOUN
taxlaw-11798	447	32	capital	capital	NOUN
taxlaw-11798	447	33	gains	gain	NOUN
taxlaw-11798	447	34	are	be	AUX
taxlaw-11798	447	35	taxed	tax	VERB
taxlaw-11798	447	36	at	at	ADP
taxlaw-11798	447	37	a	a	DET
taxlaw-11798	447	38	lower	low	ADJ
taxlaw-11798	447	39	rate	rate	NOUN
taxlaw-11798	447	40	than	than	ADP
taxlaw-11798	447	41	ordinary	ordinary	ADJ
taxlaw-11798	447	42	income	income	NOUN
taxlaw-11798	447	43	.	.	PUNCT
taxlaw-11798	448	1	halperin	halperin	PROPN
taxlaw-11798	448	2	,	,	PUNCT
taxlaw-11798	448	3	supra	supra	PROPN
taxlaw-11798	448	4	note	note	PROPN
taxlaw-11798	448	5	14	14	NUM
taxlaw-11798	448	6	,	,	PUNCT
taxlaw-11798	448	7	at	at	ADP
taxlaw-11798	448	8	29	29	NUM
taxlaw-11798	448	9	.	.	PUNCT
taxlaw-11798	448	10	26	26	NUM
taxlaw-11798	448	11	columbia	columbia	PROPN
taxlaw-11798	448	12	journal	journal	PROPN
taxlaw-11798	448	13	of	of	ADP
taxlaw-11798	448	14	tax	tax	NOUN
taxlaw-11798	448	15	law	law	NOUN
taxlaw-11798	449	1	[	[	X
taxlaw-11798	449	2	vol	vol	NOUN
taxlaw-11798	449	3	:	:	PUNCT
taxlaw-11798	449	4	14:1	14:1	NUM
taxlaw-11798	449	5	obviously	obviously	ADV
taxlaw-11798	449	6	,	,	PUNCT
taxlaw-11798	449	7	such	such	DET
taxlaw-11798	449	8	a	a	DET
taxlaw-11798	449	9	reform	reform	NOUN
taxlaw-11798	449	10	would	would	AUX
taxlaw-11798	449	11	have	have	VERB
taxlaw-11798	449	12	no	no	DET
taxlaw-11798	449	13	impact	impact	NOUN
taxlaw-11798	449	14	on	on	ADP
taxlaw-11798	449	15	taxpayers	taxpayer	NOUN
taxlaw-11798	449	16	in	in	ADP
taxlaw-11798	449	17	the	the	DET
taxlaw-11798	449	18	position	position	NOUN
taxlaw-11798	449	19	of	of	ADP
taxlaw-11798	449	20	alex	alex	PROPN
taxlaw-11798	449	21	and	and	CCONJ
taxlaw-11798	449	22	blair	blair	PROPN
taxlaw-11798	449	23	or	or	CCONJ
taxlaw-11798	449	24	colby	colby	PROPN
taxlaw-11798	449	25	and	and	CCONJ
taxlaw-11798	449	26	dana	dana	PROPN
taxlaw-11798	449	27	if	if	SCONJ
taxlaw-11798	449	28	they	they	PRON
taxlaw-11798	449	29	hold	hold	VERB
taxlaw-11798	449	30	no	no	DET
taxlaw-11798	449	31	appreciated	appreciated	ADJ
taxlaw-11798	449	32	assets	asset	NOUN
taxlaw-11798	449	33	and	and	CCONJ
taxlaw-11798	449	34	simply	simply	ADV
taxlaw-11798	449	35	bunch	bunch	VERB
taxlaw-11798	449	36	their	their	PRON
taxlaw-11798	449	37	cash	cash	NOUN
taxlaw-11798	449	38	donations	donation	NOUN
taxlaw-11798	449	39	.	.	PUNCT
taxlaw-11798	450	1	suppose	suppose	VERB
taxlaw-11798	450	2	,	,	PUNCT
taxlaw-11798	450	3	instead	instead	ADV
taxlaw-11798	450	4	,	,	PUNCT
taxlaw-11798	450	5	that	that	PRON
taxlaw-11798	450	6	alex	alex	PROPN
taxlaw-11798	450	7	and	and	CCONJ
taxlaw-11798	450	8	blair	blair	PROPN
taxlaw-11798	450	9	have	have	AUX
taxlaw-11798	450	10	held	hold	VERB
taxlaw-11798	450	11	appreciated	appreciated	ADJ
taxlaw-11798	450	12	stock	stock	NOUN
taxlaw-11798	450	13	for	for	ADP
taxlaw-11798	450	14	more	more	ADJ
taxlaw-11798	450	15	than	than	ADP
taxlaw-11798	450	16	a	a	PRON
taxlaw-11798	450	17	year	year	NOUN
taxlaw-11798	450	18	.	.	PUNCT
taxlaw-11798	451	1	hewing	hew	VERB
taxlaw-11798	451	2	as	as	ADV
taxlaw-11798	451	3	close	close	ADJ
taxlaw-11798	451	4	as	as	ADP
taxlaw-11798	451	5	possible	possible	ADJ
taxlaw-11798	451	6	to	to	ADP
taxlaw-11798	451	7	the	the	DET
taxlaw-11798	451	8	example	example	NOUN
taxlaw-11798	451	9	in	in	ADP
taxlaw-11798	451	10	part	part	NOUN
taxlaw-11798	451	11	i.c	i.c	PROPN
taxlaw-11798	451	12	,	,	PUNCT
taxlaw-11798	451	13	suppose	suppose	VERB
taxlaw-11798	451	14	that	that	SCONJ
taxlaw-11798	451	15	the	the	DET
taxlaw-11798	451	16	stock	stock	NOUN
taxlaw-11798	451	17	’s	’s	PART
taxlaw-11798	451	18	fair	fair	ADJ
taxlaw-11798	451	19	market	market	NOUN
taxlaw-11798	451	20	value	value	NOUN
taxlaw-11798	451	21	is	be	AUX
taxlaw-11798	451	22	$	$	SYM
taxlaw-11798	451	23	15,000	15,000	NUM
taxlaw-11798	451	24	and	and	CCONJ
taxlaw-11798	451	25	that	that	SCONJ
taxlaw-11798	451	26	their	their	PRON
taxlaw-11798	451	27	basis	basis	NOUN
taxlaw-11798	451	28	is	be	AUX
taxlaw-11798	451	29	zero	zero	NUM
taxlaw-11798	451	30	(	(	PUNCT
taxlaw-11798	451	31	for	for	ADP
taxlaw-11798	451	32	simplicity	simplicity	NOUN
taxlaw-11798	451	33	)	)	PUNCT
taxlaw-11798	451	34	.	.	PUNCT
taxlaw-11798	452	1	under	under	ADP
taxlaw-11798	452	2	current	current	ADJ
taxlaw-11798	452	3	law	law	NOUN
taxlaw-11798	452	4	,	,	PUNCT
taxlaw-11798	452	5	alex	alex	PROPN
taxlaw-11798	452	6	and	and	CCONJ
taxlaw-11798	452	7	blair	blair	PROPN
taxlaw-11798	452	8	could	could	AUX
taxlaw-11798	452	9	donate	donate	VERB
taxlaw-11798	452	10	the	the	DET
taxlaw-11798	452	11	entire	entire	ADJ
taxlaw-11798	452	12	$	$	SYM
taxlaw-11798	452	13	15,000	15,000	NUM
taxlaw-11798	452	14	in	in	ADP
taxlaw-11798	452	15	year	year	NOUN
taxlaw-11798	452	16	one	one	NUM
taxlaw-11798	452	17	giving	give	VERB
taxlaw-11798	452	18	them	they	PRON
taxlaw-11798	452	19	total	total	ADJ
taxlaw-11798	452	20	itemized	itemize	VERB
taxlaw-11798	452	21	deductions	deduction	NOUN
taxlaw-11798	452	22	of	of	ADP
taxlaw-11798	452	23	$	$	SYM
taxlaw-11798	452	24	30,000	30,000	NUM
taxlaw-11798	452	25	in	in	ADP
taxlaw-11798	452	26	that	that	DET
taxlaw-11798	452	27	year	year	NOUN
taxlaw-11798	452	28	(	(	PUNCT
taxlaw-11798	452	29	given	give	VERB
taxlaw-11798	452	30	assumptions	assumption	NOUN
taxlaw-11798	452	31	of	of	ADP
taxlaw-11798	452	32	a	a	DET
taxlaw-11798	452	33	$	$	SYM
taxlaw-11798	452	34	10,000	10,000	NUM
taxlaw-11798	452	35	salt	salt	NOUN
taxlaw-11798	452	36	deduction	deduction	NOUN
taxlaw-11798	452	37	and	and	CCONJ
taxlaw-11798	452	38	a	a	DET
taxlaw-11798	452	39	$	$	SYM
taxlaw-11798	452	40	5000	5000	NUM
taxlaw-11798	452	41	interest	interest	NOUN
taxlaw-11798	452	42	deduction	deduction	NOUN
taxlaw-11798	452	43	)	)	PUNCT
taxlaw-11798	452	44	followed	follow	VERB
taxlaw-11798	452	45	by	by	ADP
taxlaw-11798	452	46	two	two	NUM
taxlaw-11798	452	47	years	year	NOUN
taxlaw-11798	452	48	taking	take	VERB
taxlaw-11798	452	49	a	a	DET
taxlaw-11798	452	50	roughly	roughly	ADV
taxlaw-11798	452	51	$	$	SYM
taxlaw-11798	452	52	25,000	25,000	NUM
taxlaw-11798	452	53	standard	standard	NOUN
taxlaw-11798	452	54	deduction.109	deduction.109	ADV
taxlaw-11798	452	55	the	the	DET
taxlaw-11798	452	56	result	result	NOUN
taxlaw-11798	452	57	is	be	AUX
taxlaw-11798	452	58	three	three	NUM
taxlaw-11798	452	59	year	year	NOUN
taxlaw-11798	452	60	below	below	ADP
taxlaw-11798	452	61	-	-	PUNCT
taxlaw-11798	452	62	the	the	DET
taxlaw-11798	452	63	-	-	PUNCT
taxlaw-11798	452	64	line	line	NOUN
taxlaw-11798	452	65	deductions	deduction	NOUN
taxlaw-11798	452	66	totaling	total	VERB
taxlaw-11798	452	67	$	$	SYM
taxlaw-11798	452	68	80,000	80,000	NUM
taxlaw-11798	452	69	,	,	PUNCT
taxlaw-11798	452	70	which	which	PRON
taxlaw-11798	452	71	is	be	AUX
taxlaw-11798	452	72	$	$	SYM
taxlaw-11798	452	73	5000	5000	NUM
taxlaw-11798	452	74	better	well	ADJ
taxlaw-11798	452	75	than	than	ADP
taxlaw-11798	452	76	contributing	contribute	VERB
taxlaw-11798	452	77	the	the	DET
taxlaw-11798	452	78	stock	stock	NOUN
taxlaw-11798	452	79	ratably	ratably	ADV
taxlaw-11798	452	80	over	over	ADP
taxlaw-11798	452	81	three	three	NUM
taxlaw-11798	452	82	years	year	NOUN
taxlaw-11798	452	83	(	(	PUNCT
taxlaw-11798	452	84	and	and	CCONJ
taxlaw-11798	452	85	taking	take	VERB
taxlaw-11798	452	86	the	the	DET
taxlaw-11798	452	87	standard	standard	ADJ
taxlaw-11798	452	88	deduction	deduction	NOUN
taxlaw-11798	452	89	each	each	DET
taxlaw-11798	452	90	year	year	NOUN
taxlaw-11798	452	91	)	)	PUNCT
taxlaw-11798	452	92	.	.	PUNCT
taxlaw-11798	453	1	with	with	ADP
taxlaw-11798	453	2	the	the	DET
taxlaw-11798	453	3	reform	reform	NOUN
taxlaw-11798	453	4	,	,	PUNCT
taxlaw-11798	453	5	however	however	ADV
taxlaw-11798	453	6	,	,	PUNCT
taxlaw-11798	453	7	alex	alex	PROPN
taxlaw-11798	453	8	and	and	CCONJ
taxlaw-11798	453	9	blair	blair	PROPN
taxlaw-11798	453	10	would	would	AUX
taxlaw-11798	453	11	be	be	AUX
taxlaw-11798	453	12	well	well	ADV
taxlaw-11798	453	13	advised	advise	VERB
taxlaw-11798	453	14	to	to	PART
taxlaw-11798	453	15	sell	sell	VERB
taxlaw-11798	453	16	the	the	DET
taxlaw-11798	453	17	stock	stock	NOUN
taxlaw-11798	453	18	,	,	PUNCT
taxlaw-11798	453	19	generating	generate	VERB
taxlaw-11798	453	20	a	a	DET
taxlaw-11798	453	21	$	$	SYM
taxlaw-11798	453	22	15,000	15,000	NUM
taxlaw-11798	453	23	long	long	ADJ
taxlaw-11798	453	24	term	term	NOUN
taxlaw-11798	453	25	capital	capital	NOUN
taxlaw-11798	453	26	gain	gain	NOUN
taxlaw-11798	453	27	and	and	CCONJ
taxlaw-11798	453	28	a	a	DET
taxlaw-11798	453	29	tax	tax	NOUN
taxlaw-11798	453	30	bill	bill	NOUN
taxlaw-11798	453	31	of	of	ADP
taxlaw-11798	453	32	$	$	SYM
taxlaw-11798	453	33	3,000	3,000	NUM
taxlaw-11798	453	34	(	(	PUNCT
taxlaw-11798	453	35	at	at	ADP
taxlaw-11798	453	36	a	a	DET
taxlaw-11798	453	37	simplified	simplified	ADJ
taxlaw-11798	453	38	20	20	NUM
taxlaw-11798	453	39	%	%	NOUN
taxlaw-11798	453	40	rate	rate	NOUN
taxlaw-11798	453	41	)	)	PUNCT
taxlaw-11798	453	42	,	,	PUNCT
taxlaw-11798	453	43	leaving	leave	VERB
taxlaw-11798	453	44	them	they	PRON
taxlaw-11798	453	45	with	with	ADP
taxlaw-11798	453	46	$	$	SYM
taxlaw-11798	453	47	12,000	12,000	NUM
taxlaw-11798	453	48	after	after	ADP
taxlaw-11798	453	49	tax	tax	NOUN
taxlaw-11798	453	50	.	.	PUNCT
taxlaw-11798	454	1	alex	alex	PROPN
taxlaw-11798	454	2	and	and	CCONJ
taxlaw-11798	454	3	blair	blair	PROPN
taxlaw-11798	454	4	are	be	AUX
taxlaw-11798	454	5	still	still	ADV
taxlaw-11798	454	6	better	well	ADJ
taxlaw-11798	454	7	off	off	ADP
taxlaw-11798	454	8	from	from	ADP
taxlaw-11798	454	9	a	a	DET
taxlaw-11798	454	10	tax	tax	NOUN
taxlaw-11798	454	11	perspective	perspective	NOUN
taxlaw-11798	454	12	contributing	contribute	VERB
taxlaw-11798	454	13	the	the	DET
taxlaw-11798	454	14	$	$	SYM
taxlaw-11798	454	15	12,000	12,000	NUM
taxlaw-11798	454	16	in	in	ADP
taxlaw-11798	454	17	year	year	NOUN
taxlaw-11798	454	18	one	one	NUM
taxlaw-11798	454	19	to	to	ADP
taxlaw-11798	454	20	a	a	DET
taxlaw-11798	454	21	daf	daf	NOUN
taxlaw-11798	454	22	and	and	CCONJ
taxlaw-11798	454	23	nothing	nothing	PRON
taxlaw-11798	454	24	in	in	ADP
taxlaw-11798	454	25	years	year	NOUN
taxlaw-11798	454	26	two	two	NUM
taxlaw-11798	454	27	and	and	CCONJ
taxlaw-11798	454	28	three	three	NUM
taxlaw-11798	454	29	than	than	ADP
taxlaw-11798	454	30	contributing	contribute	VERB
taxlaw-11798	454	31	$	$	SYM
taxlaw-11798	454	32	4,000	4,000	NUM
taxlaw-11798	454	33	each	each	DET
taxlaw-11798	454	34	year	year	NOUN
taxlaw-11798	454	35	to	to	ADP
taxlaw-11798	454	36	a	a	DET
taxlaw-11798	454	37	daf	daf	NOUN
taxlaw-11798	454	38	or	or	CCONJ
taxlaw-11798	454	39	to	to	PART
taxlaw-11798	454	40	end	end	VERB
taxlaw-11798	454	41	-	-	PUNCT
taxlaw-11798	454	42	use	use	NOUN
taxlaw-11798	454	43	charities.110	charities.110	NOUN
taxlaw-11798	454	44	in	in	ADP
taxlaw-11798	454	45	other	other	ADJ
taxlaw-11798	454	46	words	word	NOUN
taxlaw-11798	454	47	,	,	PUNCT
taxlaw-11798	454	48	they	they	PRON
taxlaw-11798	454	49	are	be	AUX
taxlaw-11798	454	50	still	still	ADV
taxlaw-11798	454	51	better	well	ADJ
taxlaw-11798	454	52	off	off	ADP
taxlaw-11798	454	53	bunching	bunch	VERB
taxlaw-11798	454	54	.	.	PUNCT
taxlaw-11798	455	1	the	the	DET
taxlaw-11798	455	2	stakes	stake	NOUN
taxlaw-11798	455	3	are	be	AUX
taxlaw-11798	455	4	somewhat	somewhat	ADV
taxlaw-11798	455	5	lower	low	ADJ
taxlaw-11798	455	6	,	,	PUNCT
taxlaw-11798	455	7	but	but	CCONJ
taxlaw-11798	455	8	still	still	ADV
taxlaw-11798	455	9	significant	significant	ADJ
taxlaw-11798	455	10	.	.	PUNCT
taxlaw-11798	456	1	in	in	ADP
taxlaw-11798	456	2	the	the	DET
taxlaw-11798	456	3	case	case	NOUN
taxlaw-11798	456	4	of	of	ADP
taxlaw-11798	456	5	colby	colby	NOUN
taxlaw-11798	456	6	and	and	CCONJ
taxlaw-11798	456	7	dana	dana	PROPN
taxlaw-11798	456	8	,	,	PUNCT
taxlaw-11798	456	9	however	however	ADV
taxlaw-11798	456	10	,	,	PUNCT
taxlaw-11798	456	11	taxation	taxation	NOUN
taxlaw-11798	456	12	of	of	ADP
taxlaw-11798	456	13	their	their	PRON
taxlaw-11798	456	14	investment	investment	NOUN
taxlaw-11798	456	15	gains	gain	NOUN
taxlaw-11798	456	16	does	do	AUX
taxlaw-11798	456	17	not	not	PART
taxlaw-11798	456	18	reduce	reduce	VERB
taxlaw-11798	456	19	their	their	PRON
taxlaw-11798	456	20	incentive	incentive	NOUN
taxlaw-11798	456	21	to	to	PART
taxlaw-11798	456	22	bunch	bunch	NOUN
taxlaw-11798	456	23	at	at	ADV
taxlaw-11798	456	24	all	all	ADV
taxlaw-11798	456	25	.	.	PUNCT
taxlaw-11798	457	1	suppose	suppose	VERB
taxlaw-11798	457	2	again	again	ADV
taxlaw-11798	457	3	that	that	SCONJ
taxlaw-11798	457	4	colby	colby	PROPN
taxlaw-11798	457	5	and	and	CCONJ
taxlaw-11798	457	6	dana	dana	PROPN
taxlaw-11798	457	7	have	have	AUX
taxlaw-11798	457	8	held	hold	VERB
taxlaw-11798	457	9	appreciated	appreciated	ADJ
taxlaw-11798	457	10	stock	stock	NOUN
taxlaw-11798	457	11	for	for	ADP
taxlaw-11798	457	12	more	more	ADJ
taxlaw-11798	457	13	than	than	ADP
taxlaw-11798	457	14	a	a	PRON
taxlaw-11798	457	15	year	year	NOUN
taxlaw-11798	457	16	.	.	PUNCT
taxlaw-11798	458	1	suppose	suppose	VERB
taxlaw-11798	458	2	the	the	DET
taxlaw-11798	458	3	stock	stock	NOUN
taxlaw-11798	458	4	’s	’s	PART
taxlaw-11798	458	5	fair	fair	ADJ
taxlaw-11798	458	6	market	market	NOUN
taxlaw-11798	458	7	value	value	NOUN
taxlaw-11798	458	8	is	be	AUX
taxlaw-11798	458	9	$	$	SYM
taxlaw-11798	458	10	60,000	60,000	NUM
taxlaw-11798	458	11	and	and	CCONJ
taxlaw-11798	458	12	that	that	SCONJ
taxlaw-11798	458	13	their	their	PRON
taxlaw-11798	458	14	basis	basis	NOUN
taxlaw-11798	458	15	is	be	AUX
taxlaw-11798	458	16	zero	zero	NUM
taxlaw-11798	458	17	.	.	PUNCT
taxlaw-11798	459	1	under	under	ADP
taxlaw-11798	459	2	current	current	ADJ
taxlaw-11798	459	3	law	law	NOUN
taxlaw-11798	459	4	,	,	PUNCT
taxlaw-11798	459	5	colby	colby	NOUN
taxlaw-11798	459	6	and	and	CCONJ
taxlaw-11798	459	7	dana	dana	PROPN
taxlaw-11798	459	8	could	could	AUX
taxlaw-11798	459	9	donate	donate	VERB
taxlaw-11798	459	10	the	the	DET
taxlaw-11798	459	11	entire	entire	ADJ
taxlaw-11798	459	12	$	$	SYM
taxlaw-11798	459	13	60,000	60,000	NUM
taxlaw-11798	459	14	in	in	ADP
taxlaw-11798	459	15	year	year	NOUN
taxlaw-11798	459	16	one	one	NUM
taxlaw-11798	459	17	,	,	PUNCT
taxlaw-11798	459	18	giving	give	VERB
taxlaw-11798	459	19	them	they	PRON
taxlaw-11798	459	20	total	total	ADJ
taxlaw-11798	459	21	itemized	itemize	VERB
taxlaw-11798	459	22	deductions	deduction	NOUN
taxlaw-11798	459	23	with	with	ADP
taxlaw-11798	459	24	their	their	PRON
taxlaw-11798	459	25	$	$	SYM
taxlaw-11798	459	26	10,000	10,000	NUM
taxlaw-11798	459	27	salt	salt	NOUN
taxlaw-11798	459	28	deduction	deduction	NOUN
taxlaw-11798	459	29	of	of	ADP
taxlaw-11798	459	30	$	$	SYM
taxlaw-11798	459	31	70,000	70,000	NUM
taxlaw-11798	459	32	in	in	ADP
taxlaw-11798	459	33	that	that	DET
taxlaw-11798	459	34	year	year	NOUN
taxlaw-11798	459	35	followed	follow	VERB
taxlaw-11798	459	36	by	by	ADP
taxlaw-11798	459	37	two	two	NUM
taxlaw-11798	459	38	years	year	NOUN
taxlaw-11798	459	39	of	of	ADP
taxlaw-11798	459	40	taking	take	VERB
taxlaw-11798	459	41	a	a	DET
taxlaw-11798	459	42	roughly	roughly	ADV
taxlaw-11798	459	43	$	$	SYM
taxlaw-11798	459	44	25,000	25,000	NUM
taxlaw-11798	459	45	standard	standard	ADJ
taxlaw-11798	459	46	deduction	deduction	NOUN
taxlaw-11798	459	47	.	.	PUNCT
taxlaw-11798	460	1	the	the	DET
taxlaw-11798	460	2	result	result	NOUN
taxlaw-11798	460	3	is	be	AUX
taxlaw-11798	460	4	a	a	DET
taxlaw-11798	460	5	three	three	NUM
taxlaw-11798	460	6	year	year	NOUN
taxlaw-11798	460	7	below	below	ADP
taxlaw-11798	460	8	-	-	PUNCT
taxlaw-11798	460	9	the	the	DET
taxlaw-11798	460	10	-	-	PUNCT
taxlaw-11798	460	11	line	line	NOUN
taxlaw-11798	460	12	total	total	NOUN
taxlaw-11798	460	13	deduction	deduction	NOUN
taxlaw-11798	460	14	of	of	ADP
taxlaw-11798	460	15	$	$	SYM
taxlaw-11798	460	16	120,000	120,000	NUM
taxlaw-11798	460	17	,	,	PUNCT
taxlaw-11798	460	18	which	which	PRON
taxlaw-11798	460	19	is	be	AUX
taxlaw-11798	460	20	$	$	SYM
taxlaw-11798	460	21	30,000	30,000	NUM
taxlaw-11798	460	22	better	well	ADJ
taxlaw-11798	460	23	than	than	ADP
taxlaw-11798	460	24	contributing	contribute	VERB
taxlaw-11798	460	25	the	the	DET
taxlaw-11798	460	26	stock	stock	NOUN
taxlaw-11798	460	27	ratably	ratably	ADV
taxlaw-11798	460	28	over	over	ADP
taxlaw-11798	460	29	three	three	NUM
taxlaw-11798	460	30	years	year	NOUN
taxlaw-11798	460	31	.	.	PUNCT
taxlaw-11798	461	1	with	with	ADP
taxlaw-11798	461	2	the	the	DET
taxlaw-11798	461	3	reform	reform	NOUN
taxlaw-11798	461	4	,	,	PUNCT
taxlaw-11798	461	5	however	however	ADV
taxlaw-11798	461	6	,	,	PUNCT
taxlaw-11798	461	7	colby	colby	PROPN
taxlaw-11798	461	8	and	and	CCONJ
taxlaw-11798	461	9	dana	dana	PROPN
taxlaw-11798	461	10	will	will	AUX
taxlaw-11798	461	11	likely	likely	ADV
taxlaw-11798	461	12	sell	sell	VERB
taxlaw-11798	461	13	the	the	DET
taxlaw-11798	461	14	stock	stock	NOUN
taxlaw-11798	461	15	,	,	PUNCT
taxlaw-11798	461	16	generating	generate	VERB
taxlaw-11798	461	17	a	a	DET
taxlaw-11798	461	18	$	$	SYM
taxlaw-11798	461	19	60,000	60,000	NUM
taxlaw-11798	461	20	long	long	ADJ
taxlaw-11798	461	21	term	term	NOUN
taxlaw-11798	461	22	capital	capital	NOUN
taxlaw-11798	461	23	gain	gain	NOUN
taxlaw-11798	461	24	and	and	CCONJ
taxlaw-11798	461	25	a	a	DET
taxlaw-11798	461	26	tax	tax	NOUN
taxlaw-11798	461	27	bill	bill	NOUN
taxlaw-11798	461	28	of	of	ADP
taxlaw-11798	461	29	$	$	SYM
taxlaw-11798	461	30	12,000	12,000	NUM
taxlaw-11798	461	31	(	(	PUNCT
taxlaw-11798	461	32	at	at	ADP
taxlaw-11798	461	33	a	a	DET
taxlaw-11798	461	34	simplified	simplified	ADJ
taxlaw-11798	461	35	20	20	NUM
taxlaw-11798	461	36	%	%	NOUN
taxlaw-11798	461	37	rate	rate	NOUN
taxlaw-11798	461	38	)	)	PUNCT
taxlaw-11798	461	39	,	,	PUNCT
taxlaw-11798	461	40	leaving	leave	VERB
taxlaw-11798	461	41	them	they	PRON
taxlaw-11798	461	42	with	with	ADP
taxlaw-11798	461	43	$	$	SYM
taxlaw-11798	461	44	48,000	48,000	NUM
taxlaw-11798	461	45	after	after	ADP
taxlaw-11798	461	46	tax	tax	NOUN
taxlaw-11798	461	47	.	.	PUNCT
taxlaw-11798	462	1	contributing	contribute	VERB
taxlaw-11798	462	2	a	a	DET
taxlaw-11798	462	3	bunched	bunch	VERB
taxlaw-11798	462	4	$	$	SYM
taxlaw-11798	462	5	48,000	48,000	NUM
taxlaw-11798	462	6	in	in	ADP
taxlaw-11798	462	7	year	year	NOUN
taxlaw-11798	462	8	one	one	NUM
taxlaw-11798	462	9	to	to	ADP
taxlaw-11798	462	10	a	a	DET
taxlaw-11798	462	11	daf	daf	NOUN
taxlaw-11798	462	12	and	and	CCONJ
taxlaw-11798	462	13	nothing	nothing	PRON
taxlaw-11798	462	14	in	in	ADP
taxlaw-11798	462	15	years	year	NOUN
taxlaw-11798	462	16	two	two	NUM
taxlaw-11798	462	17	and	and	CCONJ
taxlaw-11798	462	18	three	three	NUM
taxlaw-11798	462	19	generates	generate	NOUN
taxlaw-11798	462	20	total	total	ADJ
taxlaw-11798	462	21	three	three	NUM
taxlaw-11798	462	22	-	-	PUNCT
taxlaw-11798	462	23	year	year	NOUN
taxlaw-11798	462	24	below	below	ADP
taxlaw-11798	462	25	-	-	PUNCT
taxlaw-11798	462	26	the	the	DET
taxlaw-11798	462	27	-	-	PUNCT
taxlaw-11798	462	28	line	line	NOUN
taxlaw-11798	462	29	deductions	deduction	NOUN
taxlaw-11798	462	30	of	of	ADP
taxlaw-11798	462	31	$	$	SYM
taxlaw-11798	462	32	108,000	108,000	NUM
taxlaw-11798	462	33	.	.	PUNCT
taxlaw-11798	463	1	contributing	contribute	VERB
taxlaw-11798	463	2	a	a	DET
taxlaw-11798	463	3	ratable	ratable	ADJ
taxlaw-11798	463	4	$	$	SYM
taxlaw-11798	463	5	16,000	16,000	NUM
taxlaw-11798	463	6	each	each	DET
taxlaw-11798	463	7	year	year	NOUN
taxlaw-11798	463	8	to	to	ADP
taxlaw-11798	463	9	a	a	DET
taxlaw-11798	463	10	daf	daf	NOUN
taxlaw-11798	463	11	or	or	CCONJ
taxlaw-11798	463	12	to	to	PART
taxlaw-11798	463	13	end	end	VERB
taxlaw-11798	463	14	-	-	PUNCT
taxlaw-11798	463	15	use	use	NOUN
taxlaw-11798	463	16	charities	charity	NOUN
taxlaw-11798	463	17	yields	yield	VERB
taxlaw-11798	463	18	three	three	NUM
taxlaw-11798	463	19	-	-	PUNCT
taxlaw-11798	463	20	year	year	NOUN
taxlaw-11798	463	21	total	total	NOUN
taxlaw-11798	463	22	btl	btl	NOUN
taxlaw-11798	463	23	deductions	deduction	NOUN
taxlaw-11798	463	24	of	of	ADP
taxlaw-11798	463	25	$	$	SYM
taxlaw-11798	463	26	78,000	78,000	NUM
taxlaw-11798	463	27	.	.	PUNCT
taxlaw-11798	464	1	in	in	ADP
taxlaw-11798	464	2	this	this	DET
taxlaw-11798	464	3	scenario	scenario	NOUN
taxlaw-11798	464	4	,	,	PUNCT
taxlaw-11798	464	5	taxing	tax	VERB
taxlaw-11798	464	6	investment	investment	NOUN
taxlaw-11798	464	7	gains	gain	NOUN
taxlaw-11798	464	8	on	on	ADP
taxlaw-11798	464	9	appreciated	appreciated	ADJ
taxlaw-11798	464	10	property	property	NOUN
taxlaw-11798	464	11	contributions	contribution	NOUN
taxlaw-11798	464	12	does	do	AUX
taxlaw-11798	464	13	not	not	PART
taxlaw-11798	464	14	undermine	undermine	VERB
taxlaw-11798	464	15	the	the	DET
taxlaw-11798	464	16	incentives	incentive	NOUN
taxlaw-11798	464	17	to	to	ADP
taxlaw-11798	464	18	bunch	bunch	NOUN
taxlaw-11798	464	19	donations	donation	NOUN
taxlaw-11798	464	20	.	.	PUNCT
taxlaw-11798	465	1	c.	c.	PROPN
taxlaw-11798	465	2	fundamental	fundamental	ADJ
taxlaw-11798	465	3	reform	reform	NOUN
taxlaw-11798	465	4	of	of	ADP
taxlaw-11798	465	5	philanthropic	philanthropic	NOUN
taxlaw-11798	465	6	subsidies	subsidy	NOUN
taxlaw-11798	465	7	current	current	ADJ
taxlaw-11798	465	8	tax	tax	NOUN
taxlaw-11798	465	9	subsidies	subsidy	NOUN
taxlaw-11798	465	10	for	for	ADP
taxlaw-11798	465	11	individual	individual	ADJ
taxlaw-11798	465	12	charitable	charitable	ADJ
taxlaw-11798	465	13	giving	giving	NOUN
taxlaw-11798	465	14	are	be	AUX
taxlaw-11798	465	15	inequitable	inequitable	ADJ
taxlaw-11798	465	16	and	and	CCONJ
taxlaw-11798	465	17	inefficient	inefficient	ADJ
taxlaw-11798	465	18	.	.	PUNCT
taxlaw-11798	466	1	the	the	DET
taxlaw-11798	466	2	below	below	ADP
taxlaw-11798	466	3	-	-	PUNCT
taxlaw-11798	466	4	the	the	DET
taxlaw-11798	466	5	-	-	PUNCT
taxlaw-11798	466	6	line	line	NOUN
taxlaw-11798	466	7	deduction	deduction	NOUN
taxlaw-11798	466	8	for	for	ADP
taxlaw-11798	466	9	charitable	charitable	ADJ
taxlaw-11798	466	10	contributions	contribution	NOUN
taxlaw-11798	466	11	is	be	AUX
taxlaw-11798	466	12	currently	currently	ADV
taxlaw-11798	466	13	109	109	NUM
taxlaw-11798	466	14	the	the	DET
taxlaw-11798	466	15	earlier	early	ADJ
taxlaw-11798	466	16	example	example	NOUN
taxlaw-11798	466	17	assumed	assume	VERB
taxlaw-11798	466	18	$	$	SYM
taxlaw-11798	466	19	10,000	10,000	NUM
taxlaw-11798	466	20	salt	salt	NOUN
taxlaw-11798	466	21	and	and	CCONJ
taxlaw-11798	466	22	$	$	SYM
taxlaw-11798	466	23	5000	5000	NUM
taxlaw-11798	466	24	mortgage	mortgage	NOUN
taxlaw-11798	466	25	interest	interest	NOUN
taxlaw-11798	466	26	.	.	PUNCT
taxlaw-11798	467	1	110bunching	110bunching	PROPN
taxlaw-11798	467	2	yields	yield	NOUN
taxlaw-11798	467	3	total	total	VERB
taxlaw-11798	467	4	three	three	NUM
taxlaw-11798	467	5	-	-	PUNCT
taxlaw-11798	467	6	year	year	NOUN
taxlaw-11798	467	7	below	below	ADP
taxlaw-11798	467	8	-	-	PUNCT
taxlaw-11798	467	9	the	the	DET
taxlaw-11798	467	10	-	-	PUNCT
taxlaw-11798	467	11	line	line	NOUN
taxlaw-11798	467	12	deductions	deduction	NOUN
taxlaw-11798	467	13	of	of	ADP
taxlaw-11798	467	14	$	$	SYM
taxlaw-11798	467	15	77,000	77,000	NUM
taxlaw-11798	467	16	;	;	PUNCT
taxlaw-11798	467	17	ratable	ratable	ADJ
taxlaw-11798	467	18	contributions	contribution	NOUN
taxlaw-11798	467	19	yield	yield	VERB
taxlaw-11798	467	20	three	three	NUM
taxlaw-11798	467	21	year	year	NOUN
taxlaw-11798	467	22	below	below	ADP
taxlaw-11798	467	23	-	-	PUNCT
taxlaw-11798	467	24	the	the	DET
taxlaw-11798	467	25	-	-	PUNCT
taxlaw-11798	467	26	line	line	NOUN
taxlaw-11798	467	27	deductions	deduction	NOUN
taxlaw-11798	467	28	of	of	ADP
taxlaw-11798	467	29	$	$	SYM
taxlaw-11798	467	30	75,000	75,000	NUM
taxlaw-11798	467	31	.	.	PUNCT
taxlaw-11798	468	1	2023	2023	NUM
taxlaw-11798	468	2	]	]	PUNCT
taxlaw-11798	468	3	donor	donor	NOUN
taxlaw-11798	468	4	advised	advise	VERB
taxlaw-11798	468	5	funds	fund	NOUN
taxlaw-11798	468	6	27	27	NUM
taxlaw-11798	468	7	available	available	ADJ
taxlaw-11798	468	8	to	to	ADP
taxlaw-11798	468	9	only	only	ADV
taxlaw-11798	468	10	about	about	ADV
taxlaw-11798	468	11	11	11	NUM
taxlaw-11798	468	12	%	%	NOUN
taxlaw-11798	468	13	of	of	ADP
taxlaw-11798	468	14	taxpayers	taxpayer	NOUN
taxlaw-11798	468	15	who	who	PRON
taxlaw-11798	468	16	itemize.111	itemize.111	VERB
taxlaw-11798	468	17	while	while	SCONJ
taxlaw-11798	468	18	the	the	DET
taxlaw-11798	468	19	recently	recently	ADV
taxlaw-11798	468	20	adopted	adopt	VERB
taxlaw-11798	468	21	short	short	ADJ
taxlaw-11798	468	22	-	-	PUNCT
taxlaw-11798	468	23	term	term	NOUN
taxlaw-11798	468	24	deduction	deduction	NOUN
taxlaw-11798	468	25	for	for	ADP
taxlaw-11798	468	26	charitable	charitable	ADJ
taxlaw-11798	468	27	contributions	contribution	NOUN
taxlaw-11798	468	28	by	by	ADP
taxlaw-11798	468	29	non	non	NOUN
taxlaw-11798	468	30	-	-	NOUN
taxlaw-11798	468	31	itemizers	itemizer	NOUN
taxlaw-11798	468	32	had	have	VERB
taxlaw-11798	468	33	much	much	ADV
taxlaw-11798	468	34	greater	great	ADJ
taxlaw-11798	468	35	reach	reach	NOUN
taxlaw-11798	468	36	,	,	PUNCT
taxlaw-11798	468	37	the	the	DET
taxlaw-11798	468	38	design	design	NOUN
taxlaw-11798	468	39	–	–	PUNCT
taxlaw-11798	468	40	no	no	DET
taxlaw-11798	468	41	floor	floor	NOUN
taxlaw-11798	468	42	;	;	PUNCT
taxlaw-11798	468	43	modest	modest	ADJ
taxlaw-11798	468	44	$	$	SYM
taxlaw-11798	468	45	300	300	NUM
taxlaw-11798	468	46	or	or	CCONJ
taxlaw-11798	468	47	$	$	SYM
taxlaw-11798	468	48	600	600	NUM
taxlaw-11798	468	49	cap	cap	NOUN
taxlaw-11798	468	50	–	–	PUNCT
taxlaw-11798	468	51	virtually	virtually	ADV
taxlaw-11798	468	52	ensured	ensure	VERB
taxlaw-11798	468	53	the	the	DET
taxlaw-11798	468	54	deduction	deduction	NOUN
taxlaw-11798	468	55	would	would	AUX
taxlaw-11798	468	56	spur	spur	VERB
taxlaw-11798	468	57	little	little	ADJ
taxlaw-11798	468	58	incremental	incremental	ADJ
taxlaw-11798	468	59	giving	giving	NOUN
taxlaw-11798	468	60	but	but	CCONJ
taxlaw-11798	468	61	would	would	AUX
taxlaw-11798	468	62	be	be	AUX
taxlaw-11798	468	63	very	very	ADV
taxlaw-11798	468	64	costly	costly	ADJ
taxlaw-11798	468	65	to	to	ADP
taxlaw-11798	468	66	the	the	DET
taxlaw-11798	468	67	fisc.112	fisc.112	NOUN
taxlaw-11798	468	68	this	this	PRON
taxlaw-11798	468	69	is	be	AUX
taxlaw-11798	468	70	not	not	PART
taxlaw-11798	468	71	the	the	DET
taxlaw-11798	468	72	place	place	NOUN
taxlaw-11798	468	73	to	to	PART
taxlaw-11798	468	74	undertake	undertake	VERB
taxlaw-11798	468	75	an	an	DET
taxlaw-11798	468	76	exhaustive	exhaustive	ADJ
taxlaw-11798	468	77	review	review	NOUN
taxlaw-11798	468	78	of	of	ADP
taxlaw-11798	468	79	potential	potential	ADJ
taxlaw-11798	468	80	reforms	reform	NOUN
taxlaw-11798	468	81	of	of	ADP
taxlaw-11798	468	82	the	the	DET
taxlaw-11798	468	83	tax	tax	NOUN
taxlaw-11798	468	84	treatment	treatment	NOUN
taxlaw-11798	468	85	of	of	ADP
taxlaw-11798	468	86	individual	individual	ADJ
taxlaw-11798	468	87	philanthropy	philanthropy	NOUN
taxlaw-11798	468	88	,	,	PUNCT
taxlaw-11798	468	89	but	but	CCONJ
taxlaw-11798	468	90	dafs	dafs	NOUN
taxlaw-11798	468	91	would	would	AUX
taxlaw-11798	468	92	be	be	AUX
taxlaw-11798	468	93	problematic	problematic	ADJ
taxlaw-11798	468	94	in	in	ADP
taxlaw-11798	468	95	the	the	DET
taxlaw-11798	468	96	case	case	NOUN
taxlaw-11798	468	97	of	of	ADP
taxlaw-11798	468	98	one	one	NUM
taxlaw-11798	468	99	long	long	ADV
taxlaw-11798	468	100	-	-	PUNCT
taxlaw-11798	468	101	standing	stand	VERB
taxlaw-11798	468	102	and	and	CCONJ
taxlaw-11798	468	103	important	important	ADJ
taxlaw-11798	468	104	reform	reform	NOUN
taxlaw-11798	468	105	proposal	proposal	NOUN
taxlaw-11798	468	106	,	,	PUNCT
taxlaw-11798	468	107	which	which	PRON
taxlaw-11798	468	108	i	i	PRON
taxlaw-11798	468	109	highlight	highlight	VERB
taxlaw-11798	468	110	here	here	ADV
taxlaw-11798	468	111	.	.	PUNCT
taxlaw-11798	469	1	for	for	ADP
taxlaw-11798	469	2	over	over	ADP
taxlaw-11798	469	3	fifty	fifty	NUM
taxlaw-11798	469	4	years	year	NOUN
taxlaw-11798	469	5	various	various	ADJ
taxlaw-11798	469	6	commentators	commentator	NOUN
taxlaw-11798	469	7	have	have	AUX
taxlaw-11798	469	8	proposed	propose	VERB
taxlaw-11798	469	9	placing	place	VERB
taxlaw-11798	469	10	a	a	DET
taxlaw-11798	469	11	floor	floor	NOUN
taxlaw-11798	469	12	on	on	ADP
taxlaw-11798	469	13	the	the	DET
taxlaw-11798	469	14	deduction	deduction	NOUN
taxlaw-11798	469	15	for	for	ADP
taxlaw-11798	469	16	charitable	charitable	ADJ
taxlaw-11798	469	17	contributions	contribution	NOUN
taxlaw-11798	469	18	that	that	PRON
taxlaw-11798	469	19	would	would	AUX
taxlaw-11798	469	20	be	be	AUX
taxlaw-11798	469	21	similar	similar	ADJ
taxlaw-11798	469	22	to	to	ADP
taxlaw-11798	469	23	the	the	DET
taxlaw-11798	469	24	floor	floor	NOUN
taxlaw-11798	469	25	placed	place	VERB
taxlaw-11798	469	26	on	on	ADP
taxlaw-11798	469	27	deductions	deduction	NOUN
taxlaw-11798	469	28	for	for	ADP
taxlaw-11798	469	29	medical	medical	ADJ
taxlaw-11798	469	30	expenses	expense	NOUN
taxlaw-11798	469	31	and	and	CCONJ
taxlaw-11798	469	32	casualty	casualty	PROPN
taxlaw-11798	469	33	losses.113	losses.113	PROPN
taxlaw-11798	469	34	some	some	DET
taxlaw-11798	469	35	commentators	commentator	NOUN
taxlaw-11798	469	36	would	would	AUX
taxlaw-11798	469	37	combine	combine	VERB
taxlaw-11798	469	38	this	this	DET
taxlaw-11798	469	39	reform	reform	NOUN
taxlaw-11798	469	40	with	with	ADP
taxlaw-11798	469	41	moving	move	VERB
taxlaw-11798	469	42	the	the	DET
taxlaw-11798	469	43	deduction	deduction	NOUN
taxlaw-11798	469	44	for	for	ADP
taxlaw-11798	469	45	charitable	charitable	ADJ
taxlaw-11798	469	46	contributions	contribution	NOUN
taxlaw-11798	469	47	above	above	ADP
taxlaw-11798	469	48	the	the	DET
taxlaw-11798	469	49	line	line	NOUN
taxlaw-11798	469	50	,	,	PUNCT
taxlaw-11798	469	51	making	make	VERB
taxlaw-11798	469	52	the	the	DET
taxlaw-11798	469	53	deduction	deduction	NOUN
taxlaw-11798	469	54	available	available	ADJ
taxlaw-11798	469	55	to	to	ADP
taxlaw-11798	469	56	all	all	DET
taxlaw-11798	469	57	taxpayers	taxpayer	NOUN
taxlaw-11798	469	58	irrespective	irrespective	ADV
taxlaw-11798	469	59	of	of	ADP
taxlaw-11798	469	60	itemization.114	itemization.114	NOUN
taxlaw-11798	469	61	one	one	NUM
taxlaw-11798	469	62	recent	recent	ADJ
taxlaw-11798	469	63	proponent	proponent	NOUN
taxlaw-11798	469	64	of	of	ADP
taxlaw-11798	469	65	this	this	DET
taxlaw-11798	469	66	idea	idea	NOUN
taxlaw-11798	469	67	is	be	AUX
taxlaw-11798	469	68	economist	economist	ADJ
taxlaw-11798	469	69	eugene	eugene	PROPN
taxlaw-11798	469	70	steuerle	steuerle	PROPN
taxlaw-11798	469	71	.	.	PUNCT
taxlaw-11798	470	1	steuerle	steuerle	PROPN
taxlaw-11798	470	2	has	have	AUX
taxlaw-11798	470	3	argued	argue	VERB
taxlaw-11798	470	4	that	that	SCONJ
taxlaw-11798	470	5	a	a	DET
taxlaw-11798	470	6	universal	universal	ADJ
taxlaw-11798	470	7	(	(	PUNCT
taxlaw-11798	470	8	above	above	ADP
taxlaw-11798	470	9	-	-	PUNCT
taxlaw-11798	470	10	the	the	DET
taxlaw-11798	470	11	-	-	PUNCT
taxlaw-11798	470	12	line	line	NOUN
taxlaw-11798	470	13	)	)	PUNCT
taxlaw-11798	470	14	deduction	deduction	NOUN
taxlaw-11798	470	15	for	for	ADP
taxlaw-11798	470	16	charitable	charitable	ADJ
taxlaw-11798	470	17	contributions	contribution	NOUN
taxlaw-11798	470	18	beyond	beyond	ADP
taxlaw-11798	470	19	a	a	DET
taxlaw-11798	470	20	floor	floor	NOUN
taxlaw-11798	470	21	of	of	ADP
taxlaw-11798	470	22	,	,	PUNCT
taxlaw-11798	470	23	say	say	INTJ
taxlaw-11798	470	24	,	,	PUNCT
taxlaw-11798	470	25	1	1	NUM
taxlaw-11798	470	26	%	%	NOUN
taxlaw-11798	470	27	to	to	PART
taxlaw-11798	470	28	2	2	NUM
taxlaw-11798	470	29	%	%	NOUN
taxlaw-11798	470	30	of	of	ADP
taxlaw-11798	470	31	agi	agi	NOUN
taxlaw-11798	470	32	would	would	AUX
taxlaw-11798	470	33	be	be	AUX
taxlaw-11798	470	34	more	more	ADV
taxlaw-11798	470	35	equitable	equitable	ADJ
taxlaw-11798	470	36	than	than	ADP
taxlaw-11798	470	37	current	current	ADJ
taxlaw-11798	470	38	law	law	NOUN
taxlaw-11798	470	39	and	and	CCONJ
taxlaw-11798	470	40	provide	provide	VERB
taxlaw-11798	470	41	a	a	DET
taxlaw-11798	470	42	greater	great	ADJ
taxlaw-11798	470	43	incentive	incentive	NOUN
taxlaw-11798	470	44	bang	bang	NOUN
taxlaw-11798	470	45	for	for	ADP
taxlaw-11798	470	46	our	our	PRON
taxlaw-11798	470	47	tax	tax	NOUN
taxlaw-11798	470	48	subsidy	subsidy	NOUN
taxlaw-11798	470	49	buck.115	buck.115	PROPN
taxlaw-11798	470	50	the	the	DET
taxlaw-11798	470	51	idea	idea	NOUN
taxlaw-11798	470	52	behind	behind	ADP
taxlaw-11798	470	53	a	a	DET
taxlaw-11798	470	54	floor	floor	NOUN
taxlaw-11798	470	55	is	be	AUX
taxlaw-11798	470	56	that	that	SCONJ
taxlaw-11798	470	57	most	most	ADJ
taxlaw-11798	470	58	taxpayers	taxpayer	NOUN
taxlaw-11798	470	59	give	give	VERB
taxlaw-11798	470	60	a	a	DET
taxlaw-11798	470	61	certain	certain	ADJ
taxlaw-11798	470	62	amount	amount	NOUN
taxlaw-11798	470	63	to	to	ADP
taxlaw-11798	470	64	charity	charity	NOUN
taxlaw-11798	470	65	and	and	CCONJ
taxlaw-11798	470	66	would	would	AUX
taxlaw-11798	470	67	continue	continue	VERB
taxlaw-11798	470	68	to	to	PART
taxlaw-11798	470	69	do	do	VERB
taxlaw-11798	470	70	so	so	ADV
taxlaw-11798	470	71	irrespective	irrespective	ADV
taxlaw-11798	470	72	of	of	ADP
taxlaw-11798	470	73	a	a	DET
taxlaw-11798	470	74	tax	tax	NOUN
taxlaw-11798	470	75	incentive	incentive	NOUN
taxlaw-11798	470	76	.	.	PUNCT
taxlaw-11798	471	1	allowing	allow	VERB
taxlaw-11798	471	2	a	a	DET
taxlaw-11798	471	3	deduction	deduction	NOUN
taxlaw-11798	471	4	for	for	ADP
taxlaw-11798	471	5	the	the	DET
taxlaw-11798	471	6	first	first	ADJ
taxlaw-11798	471	7	dollar	dollar	NOUN
taxlaw-11798	471	8	contributed	contribute	VERB
taxlaw-11798	471	9	is	be	AUX
taxlaw-11798	471	10	wasteful	wasteful	ADJ
taxlaw-11798	471	11	.	.	PUNCT
taxlaw-11798	472	1	it	it	PRON
taxlaw-11798	472	2	’s	’	VERB
taxlaw-11798	472	3	expensive	expensive	ADJ
taxlaw-11798	472	4	and	and	CCONJ
taxlaw-11798	472	5	generates	generate	VERB
taxlaw-11798	472	6	little	little	ADJ
taxlaw-11798	472	7	or	or	CCONJ
taxlaw-11798	472	8	no	no	PRON
taxlaw-11798	472	9	behavioral	behavioral	ADJ
taxlaw-11798	472	10	change	change	NOUN
taxlaw-11798	472	11	.	.	PUNCT
taxlaw-11798	473	1	applying	apply	VERB
taxlaw-11798	473	2	the	the	DET
taxlaw-11798	473	3	subsidy	subsidy	NOUN
taxlaw-11798	473	4	only	only	ADV
taxlaw-11798	473	5	to	to	ADP
taxlaw-11798	473	6	contributions	contribution	NOUN
taxlaw-11798	473	7	in	in	ADP
taxlaw-11798	473	8	excess	excess	NOUN
taxlaw-11798	473	9	of	of	ADP
taxlaw-11798	473	10	,	,	PUNCT
taxlaw-11798	473	11	say	say	INTJ
taxlaw-11798	473	12	,	,	PUNCT
taxlaw-11798	473	13	1	1	NUM
taxlaw-11798	473	14	%	%	NOUN
taxlaw-11798	473	15	or	or	CCONJ
taxlaw-11798	473	16	2	2	NUM
taxlaw-11798	473	17	%	%	NOUN
taxlaw-11798	473	18	of	of	ADP
taxlaw-11798	473	19	agi	agi	NOUN
taxlaw-11798	473	20	is	be	AUX
taxlaw-11798	473	21	much	much	ADV
taxlaw-11798	473	22	less	less	ADV
taxlaw-11798	473	23	expensive	expensive	ADJ
taxlaw-11798	473	24	and	and	CCONJ
taxlaw-11798	473	25	encourages	encourage	VERB
taxlaw-11798	473	26	taxpayers	taxpayer	NOUN
taxlaw-11798	473	27	to	to	PART
taxlaw-11798	473	28	give	give	VERB
taxlaw-11798	473	29	more	more	ADJ
taxlaw-11798	473	30	to	to	ADP
taxlaw-11798	473	31	charity	charity	NOUN
taxlaw-11798	473	32	than	than	SCONJ
taxlaw-11798	473	33	they	they	PRON
taxlaw-11798	473	34	might	might	AUX
taxlaw-11798	473	35	absent	absent	VERB
taxlaw-11798	473	36	the	the	DET
taxlaw-11798	473	37	incentive	incentive	NOUN
taxlaw-11798	473	38	.	.	PUNCT
taxlaw-11798	474	1	steuerle	steuerle	PROPN
taxlaw-11798	474	2	and	and	CCONJ
taxlaw-11798	474	3	his	his	PRON
taxlaw-11798	474	4	co	co	NOUN
taxlaw-11798	474	5	-	-	NOUN
taxlaw-11798	474	6	authors	author	NOUN
taxlaw-11798	474	7	show	show	VERB
taxlaw-11798	474	8	that	that	SCONJ
taxlaw-11798	474	9	the	the	DET
taxlaw-11798	474	10	tradeoff	tradeoff	NOUN
taxlaw-11798	474	11	between	between	ADP
taxlaw-11798	474	12	the	the	DET
taxlaw-11798	474	13	costs	cost	NOUN
taxlaw-11798	474	14	and	and	CCONJ
taxlaw-11798	474	15	benefits	benefit	NOUN
taxlaw-11798	474	16	of	of	ADP
taxlaw-11798	474	17	charitable	charitable	ADJ
taxlaw-11798	474	18	subsidies	subsidy	NOUN
taxlaw-11798	474	19	are	be	AUX
taxlaw-11798	474	20	significantly	significantly	ADV
taxlaw-11798	474	21	improved	improve	VERB
taxlaw-11798	474	22	by	by	ADP
taxlaw-11798	474	23	the	the	DET
taxlaw-11798	474	24	introduction	introduction	NOUN
taxlaw-11798	474	25	of	of	ADP
taxlaw-11798	474	26	such	such	DET
taxlaw-11798	474	27	a	a	DET
taxlaw-11798	474	28	floor.116	floor.116	ADJ
taxlaw-11798	474	29	so	so	ADV
taxlaw-11798	474	30	where	where	SCONJ
taxlaw-11798	474	31	do	do	AUX
taxlaw-11798	474	32	dafs	dafs	AUX
taxlaw-11798	474	33	come	come	VERB
taxlaw-11798	474	34	in	in	ADP
taxlaw-11798	474	35	?	?	PUNCT
taxlaw-11798	475	1	suppose	suppose	VERB
taxlaw-11798	475	2	congress	congress	PROPN
taxlaw-11798	475	3	were	be	AUX
taxlaw-11798	475	4	to	to	PART
taxlaw-11798	475	5	follow	follow	VERB
taxlaw-11798	475	6	steuerle	steuerle	PROPN
taxlaw-11798	475	7	’s	’s	PART
taxlaw-11798	475	8	advice	advice	NOUN
taxlaw-11798	475	9	and	and	CCONJ
taxlaw-11798	475	10	adopt	adopt	VERB
taxlaw-11798	475	11	an	an	DET
taxlaw-11798	475	12	above	above	ADP
taxlaw-11798	475	13	-	-	PUNCT
taxlaw-11798	475	14	the	the	DET
taxlaw-11798	475	15	-	-	PUNCT
taxlaw-11798	475	16	line	line	NOUN
taxlaw-11798	475	17	deduction	deduction	NOUN
taxlaw-11798	475	18	for	for	ADP
taxlaw-11798	475	19	charitable	charitable	ADJ
taxlaw-11798	475	20	contributions	contribution	NOUN
taxlaw-11798	475	21	in	in	ADP
taxlaw-11798	475	22	excess	excess	NOUN
taxlaw-11798	475	23	of	of	ADP
taxlaw-11798	475	24	,	,	PUNCT
taxlaw-11798	475	25	say	say	INTJ
taxlaw-11798	475	26	,	,	PUNCT
taxlaw-11798	475	27	2	2	NUM
taxlaw-11798	475	28	%	%	NOUN
taxlaw-11798	475	29	of	of	ADP
taxlaw-11798	475	30	agi	agi	PROPN
taxlaw-11798	475	31	.	.	PUNCT
taxlaw-11798	475	32	suppose	suppose	VERB
taxlaw-11798	475	33	a	a	DET
taxlaw-11798	475	34	taxpayer	taxpayer	NOUN
taxlaw-11798	475	35	with	with	ADP
taxlaw-11798	475	36	agi	agi	NOUN
taxlaw-11798	475	37	of	of	ADP
taxlaw-11798	475	38	$	$	SYM
taxlaw-11798	475	39	100,000	100,000	NUM
taxlaw-11798	475	40	contributes	contribute	VERB
taxlaw-11798	475	41	$	$	SYM
taxlaw-11798	475	42	5000	5000	NUM
taxlaw-11798	475	43	to	to	PART
taxlaw-11798	475	44	charity	charity	VERB
taxlaw-11798	475	45	each	each	DET
taxlaw-11798	475	46	year	year	NOUN
taxlaw-11798	475	47	.	.	PUNCT
taxlaw-11798	476	1	with	with	ADP
taxlaw-11798	476	2	the	the	DET
taxlaw-11798	476	3	floor	floor	NOUN
taxlaw-11798	476	4	,	,	PUNCT
taxlaw-11798	476	5	the	the	DET
taxlaw-11798	476	6	taxpayer	taxpayer	NOUN
taxlaw-11798	476	7	can	can	AUX
taxlaw-11798	476	8	deduct	deduct	VERB
taxlaw-11798	476	9	$	$	SYM
taxlaw-11798	476	10	3000	3000	NUM
taxlaw-11798	476	11	of	of	ADP
taxlaw-11798	476	12	charitable	charitable	ADJ
taxlaw-11798	476	13	giving	giving	NOUN
taxlaw-11798	476	14	each	each	DET
taxlaw-11798	476	15	year	year	NOUN
taxlaw-11798	476	16	.	.	PUNCT
taxlaw-11798	477	1	but	but	CCONJ
taxlaw-11798	477	2	with	with	ADP
taxlaw-11798	477	3	a	a	DET
taxlaw-11798	477	4	daf	daf	NOUN
taxlaw-11798	477	5	this	this	DET
taxlaw-11798	477	6	taxpayer	taxpayer	NOUN
taxlaw-11798	477	7	can	can	AUX
taxlaw-11798	477	8	do	do	VERB
taxlaw-11798	477	9	much	much	ADV
taxlaw-11798	477	10	better	well	ADJ
taxlaw-11798	477	11	.	.	PUNCT
taxlaw-11798	478	1	111	111	NUM
taxlaw-11798	478	2	u.s	u.s	PROPN
taxlaw-11798	478	3	.	.	PROPN
taxlaw-11798	478	4	dep’t	dep’t	NOUN
taxlaw-11798	478	5	of	of	ADP
taxlaw-11798	478	6	treasury	treasury	PROPN
taxlaw-11798	478	7	(	(	PUNCT
taxlaw-11798	478	8	2019	2019	NUM
taxlaw-11798	478	9	)	)	PUNCT
taxlaw-11798	478	10	,	,	PUNCT
taxlaw-11798	478	11	supra	supra	PROPN
taxlaw-11798	478	12	note	note	VERB
taxlaw-11798	478	13	51	51	NUM
taxlaw-11798	478	14	.	.	PUNCT
taxlaw-11798	479	1	as	as	SCONJ
taxlaw-11798	479	2	colinvaux	colinvaux	PROPN
taxlaw-11798	479	3	and	and	CCONJ
taxlaw-11798	479	4	madoff	madoff	PROPN
taxlaw-11798	479	5	argue	argue	PROPN
taxlaw-11798	479	6	,	,	PUNCT
taxlaw-11798	479	7	“	"	PUNCT
taxlaw-11798	479	8	[	[	X
taxlaw-11798	479	9	i]f	i]f	VERB
taxlaw-11798	479	10	only	only	ADV
taxlaw-11798	479	11	a	a	DET
taxlaw-11798	479	12	few	few	ADJ
taxlaw-11798	479	13	voices	voice	NOUN
taxlaw-11798	479	14	are	be	AUX
taxlaw-11798	479	15	encouraged	encourage	VERB
taxlaw-11798	479	16	to	to	PART
taxlaw-11798	479	17	support	support	VERB
taxlaw-11798	479	18	the	the	DET
taxlaw-11798	479	19	charitable	charitable	ADJ
taxlaw-11798	479	20	sector	sector	NOUN
taxlaw-11798	479	21	,	,	PUNCT
taxlaw-11798	479	22	charities	charity	NOUN
taxlaw-11798	479	23	will	will	AUX
taxlaw-11798	479	24	have	have	VERB
taxlaw-11798	479	25	to	to	PART
taxlaw-11798	479	26	cater	cater	VERB
taxlaw-11798	479	27	to	to	ADP
taxlaw-11798	479	28	a	a	DET
taxlaw-11798	479	29	narrow	narrow	ADJ
taxlaw-11798	479	30	set	set	NOUN
taxlaw-11798	479	31	of	of	ADP
taxlaw-11798	479	32	interests	interest	NOUN
taxlaw-11798	479	33	and	and	CCONJ
taxlaw-11798	479	34	lose	lose	VERB
taxlaw-11798	479	35	a	a	DET
taxlaw-11798	479	36	main	main	ADJ
taxlaw-11798	479	37	source	source	NOUN
taxlaw-11798	479	38	of	of	ADP
taxlaw-11798	479	39	strength	strength	NOUN
taxlaw-11798	479	40	and	and	CCONJ
taxlaw-11798	479	41	legitimacy	legitimacy	NOUN
taxlaw-11798	479	42	–	–	PUNCT
taxlaw-11798	479	43	widespread	widespread	ADJ
taxlaw-11798	479	44	public	public	ADJ
taxlaw-11798	479	45	support	support	NOUN
taxlaw-11798	479	46	.	.	PUNCT
taxlaw-11798	479	47	”	"	PUNCT
taxlaw-11798	480	1	colinvaux	colinvaux	PROPN
taxlaw-11798	480	2	&	&	CCONJ
taxlaw-11798	480	3	madoff	madoff	PROPN
taxlaw-11798	480	4	(	(	PUNCT
taxlaw-11798	480	5	2019	2019	NUM
taxlaw-11798	480	6	)	)	PUNCT
taxlaw-11798	481	1	,	,	PUNCT
taxlaw-11798	481	2	supra	supra	PROPN
taxlaw-11798	481	3	note	note	PROPN
taxlaw-11798	481	4	18	18	NUM
taxlaw-11798	481	5	,	,	PUNCT
taxlaw-11798	481	6	at	at	ADP
taxlaw-11798	481	7	1868	1868	NUM
taxlaw-11798	481	8	.	.	PUNCT
taxlaw-11798	482	1	112	112	NUM
taxlaw-11798	482	2	steuerle	steuerle	NOUN
taxlaw-11798	482	3	(	(	PUNCT
taxlaw-11798	482	4	2022	2022	NUM
taxlaw-11798	482	5	)	)	PUNCT
taxlaw-11798	482	6	,	,	PUNCT
taxlaw-11798	482	7	supra	supra	PROPN
taxlaw-11798	482	8	note	note	VERB
taxlaw-11798	482	9	95	95	NUM
taxlaw-11798	482	10	at	at	ADP
taxlaw-11798	482	11	5	5	NUM
taxlaw-11798	482	12	(	(	PUNCT
taxlaw-11798	482	13	estimating	estimate	VERB
taxlaw-11798	482	14	that	that	SCONJ
taxlaw-11798	482	15	the	the	DET
taxlaw-11798	482	16	“	"	PUNCT
taxlaw-11798	482	17	$	$	SYM
taxlaw-11798	482	18	300	300	NUM
taxlaw-11798	482	19	per	per	ADP
taxlaw-11798	482	20	tax	tax	NOUN
taxlaw-11798	482	21	unit	unit	NOUN
taxlaw-11798	482	22	nonitemizer	nonitemizer	ADP
taxlaw-11798	482	23	charitable	charitable	ADJ
taxlaw-11798	482	24	deduction	deduction	NOUN
taxlaw-11798	482	25	in	in	ADP
taxlaw-11798	482	26	2020	2020	NUM
taxlaw-11798	482	27	provided	provide	VERB
taxlaw-11798	482	28	charitable	charitable	ADJ
taxlaw-11798	482	29	recipients	recipient	NOUN
taxlaw-11798	482	30	with	with	ADP
taxlaw-11798	482	31	as	as	ADV
taxlaw-11798	482	32	little	little	ADJ
taxlaw-11798	482	33	as	as	ADP
taxlaw-11798	482	34	$	$	SYM
taxlaw-11798	482	35	100	100	NUM
taxlaw-11798	482	36	million	million	NUM
taxlaw-11798	482	37	at	at	ADP
taxlaw-11798	482	38	a	a	DET
taxlaw-11798	482	39	cost	cost	NOUN
taxlaw-11798	482	40	of	of	ADP
taxlaw-11798	482	41	$	$	SYM
taxlaw-11798	482	42	1.5	1.5	NUM
taxlaw-11798	482	43	billion	billion	NUM
taxlaw-11798	482	44	in	in	ADP
taxlaw-11798	482	45	forgone	forgone	ADJ
taxlaw-11798	482	46	federal	federal	ADJ
taxlaw-11798	482	47	revenue	revenue	NOUN
taxlaw-11798	482	48	”	"	PUNCT
taxlaw-11798	482	49	because	because	SCONJ
taxlaw-11798	482	50	the	the	DET
taxlaw-11798	482	51	deduction	deduction	NOUN
taxlaw-11798	482	52	“	"	PUNCT
taxlaw-11798	482	53	created	create	VERB
taxlaw-11798	482	54	an	an	DET
taxlaw-11798	482	55	incentive	incentive	NOUN
taxlaw-11798	482	56	for	for	ADP
taxlaw-11798	482	57	almost	almost	ADV
taxlaw-11798	482	58	no	no	DET
taxlaw-11798	482	59	one	one	NOUN
taxlaw-11798	482	60	”	"	PUNCT
taxlaw-11798	482	61	)	)	PUNCT
taxlaw-11798	482	62	.	.	PUNCT
taxlaw-11798	483	1	the	the	DET
taxlaw-11798	483	2	lack	lack	NOUN
taxlaw-11798	483	3	of	of	ADP
taxlaw-11798	483	4	a	a	DET
taxlaw-11798	483	5	floor	floor	NOUN
taxlaw-11798	483	6	on	on	ADP
taxlaw-11798	483	7	the	the	DET
taxlaw-11798	483	8	long	long	ADJ
taxlaw-11798	483	9	standing	stand	VERB
taxlaw-11798	483	10	below	below	ADP
taxlaw-11798	483	11	-	-	PUNCT
taxlaw-11798	483	12	the	the	DET
taxlaw-11798	483	13	-	-	PUNCT
taxlaw-11798	483	14	line	line	NOUN
taxlaw-11798	483	15	deduction	deduction	NOUN
taxlaw-11798	483	16	is	be	AUX
taxlaw-11798	483	17	also	also	ADV
taxlaw-11798	483	18	a	a	DET
taxlaw-11798	483	19	source	source	NOUN
taxlaw-11798	483	20	of	of	ADP
taxlaw-11798	483	21	inefficiency	inefficiency	NOUN
taxlaw-11798	483	22	.	.	PUNCT
taxlaw-11798	484	1	colinvaux	colinvaux	PROPN
taxlaw-11798	484	2	&	&	CCONJ
taxlaw-11798	484	3	madoff	madoff	PROPN
taxlaw-11798	484	4	(	(	PUNCT
taxlaw-11798	484	5	2019	2019	NUM
taxlaw-11798	484	6	)	)	PUNCT
taxlaw-11798	485	1	,	,	PUNCT
taxlaw-11798	485	2	supra	supra	PROPN
taxlaw-11798	485	3	note	note	NOUN
taxlaw-11798	485	4	18	18	NUM
taxlaw-11798	485	5	at	at	ADP
taxlaw-11798	485	6	1870	1870	NUM
taxlaw-11798	485	7	.	.	PUNCT
taxlaw-11798	486	1	113	113	NUM
taxlaw-11798	486	2	see	see	VERB
taxlaw-11798	486	3	,	,	PUNCT
taxlaw-11798	486	4	e.g.	e.g.	ADV
taxlaw-11798	486	5	,	,	PUNCT
taxlaw-11798	486	6	stanley	stanley	PROPN
taxlaw-11798	486	7	s.	s.	PROPN
taxlaw-11798	486	8	weithorn	weithorn	PROPN
taxlaw-11798	486	9	,	,	PUNCT
taxlaw-11798	486	10	“	"	PUNCT
taxlaw-11798	486	11	tax	tax	NOUN
taxlaw-11798	486	12	simplification	simplification	NOUN
taxlaw-11798	486	13	”	"	PUNCT
taxlaw-11798	486	14	—	—	PUNCT
taxlaw-11798	486	15	grave	grave	ADJ
taxlaw-11798	486	16	threat	threat	NOUN
taxlaw-11798	486	17	to	to	ADP
taxlaw-11798	486	18	the	the	DET
taxlaw-11798	486	19	charitable	charitable	ADJ
taxlaw-11798	486	20	contribution	contribution	NOUN
taxlaw-11798	486	21	deduction	deduction	NOUN
taxlaw-11798	486	22	:	:	PUNCT
taxlaw-11798	486	23	the	the	DET
taxlaw-11798	486	24	problem	problem	NOUN
taxlaw-11798	486	25	and	and	CCONJ
taxlaw-11798	486	26	a	a	DET
taxlaw-11798	486	27	proposed	propose	VERB
taxlaw-11798	486	28	solution	solution	NOUN
taxlaw-11798	486	29	,	,	PUNCT
taxlaw-11798	486	30	1967	1967	NUM
taxlaw-11798	486	31	duke	duke	PROPN
taxlaw-11798	486	32	l.j	l.j	PROPN
taxlaw-11798	486	33	.	.	PROPN
taxlaw-11798	486	34	943	943	NUM
taxlaw-11798	486	35	,	,	PUNCT
taxlaw-11798	486	36	954	954	NUM
taxlaw-11798	486	37	(	(	PUNCT
taxlaw-11798	486	38	1967	1967	NUM
taxlaw-11798	486	39	)	)	PUNCT
taxlaw-11798	486	40	;	;	PUNCT
taxlaw-11798	486	41	boris	boris	PROPN
taxlaw-11798	486	42	i.	i.	PROPN
taxlaw-11798	486	43	bittker	bittker	PROPN
taxlaw-11798	486	44	,	,	PUNCT
taxlaw-11798	486	45	charitable	charitable	ADJ
taxlaw-11798	486	46	contributions	contribution	NOUN
taxlaw-11798	486	47	:	:	PUNCT
taxlaw-11798	486	48	tax	tax	NOUN
taxlaw-11798	486	49	deductions	deduction	NOUN
taxlaw-11798	486	50	or	or	CCONJ
taxlaw-11798	486	51	matching	matching	NOUN
taxlaw-11798	486	52	grants	grant	NOUN
taxlaw-11798	486	53	?	?	PUNCT
taxlaw-11798	486	54	,	,	PUNCT
taxlaw-11798	486	55	28	28	NUM
taxlaw-11798	486	56	tax	tax	NOUN
taxlaw-11798	486	57	l.	l.	PROPN
taxlaw-11798	486	58	rev	rev	PROPN
taxlaw-11798	486	59	.	.	PROPN
taxlaw-11798	486	60	37	37	NUM
taxlaw-11798	486	61	,	,	PUNCT
taxlaw-11798	486	62	63	63	NUM
taxlaw-11798	486	63	(	(	PUNCT
taxlaw-11798	486	64	1972	1972	NUM
taxlaw-11798	486	65	)	)	PUNCT
taxlaw-11798	486	66	.	.	PUNCT
taxlaw-11798	487	1	114	114	NUM
taxlaw-11798	487	2	weithorn	weithorn	NOUN
taxlaw-11798	487	3	,	,	PUNCT
taxlaw-11798	487	4	supra	supra	PROPN
taxlaw-11798	487	5	note	note	PROPN
taxlaw-11798	487	6	113	113	NUM
taxlaw-11798	487	7	,	,	PUNCT
taxlaw-11798	487	8	at	at	ADP
taxlaw-11798	487	9	954	954	NUM
taxlaw-11798	487	10	.	.	NOUN
taxlaw-11798	487	11	115	115	NUM
taxlaw-11798	487	12	steuerle	steuerle	PROPN
taxlaw-11798	487	13	et	et	PROPN
taxlaw-11798	487	14	al	al	PROPN
taxlaw-11798	487	15	.	.	PROPN
taxlaw-11798	487	16	(	(	PUNCT
taxlaw-11798	487	17	2021	2021	NUM
taxlaw-11798	487	18	)	)	PUNCT
taxlaw-11798	487	19	,	,	PUNCT
taxlaw-11798	487	20	supra	supra	PROPN
taxlaw-11798	487	21	note	note	NOUN
taxlaw-11798	487	22	93	93	NUM
taxlaw-11798	487	23	,	,	PUNCT
taxlaw-11798	487	24	at	at	ADP
taxlaw-11798	487	25	1	1	NUM
taxlaw-11798	487	26	;	;	PUNCT
taxlaw-11798	487	27	steuerle	steuerle	NOUN
taxlaw-11798	487	28	(	(	PUNCT
taxlaw-11798	487	29	2022	2022	NUM
taxlaw-11798	487	30	)	)	PUNCT
taxlaw-11798	487	31	,	,	PUNCT
taxlaw-11798	487	32	supra	supra	PROPN
taxlaw-11798	487	33	note	note	NOUN
taxlaw-11798	487	34	95	95	NUM
taxlaw-11798	487	35	.	.	PUNCT
taxlaw-11798	488	1	see	see	VERB
taxlaw-11798	488	2	also	also	ADV
taxlaw-11798	488	3	colinvaux	colinvaux	PROPN
taxlaw-11798	488	4	&	&	CCONJ
taxlaw-11798	488	5	madoff	madoff	PROPN
taxlaw-11798	488	6	(	(	PUNCT
taxlaw-11798	488	7	2019	2019	NUM
taxlaw-11798	488	8	)	)	PUNCT
taxlaw-11798	488	9	,	,	PUNCT
taxlaw-11798	488	10	supra	supra	PROPN
taxlaw-11798	488	11	note	note	PROPN
taxlaw-11798	488	12	18	18	NUM
taxlaw-11798	488	13	,	,	PUNCT
taxlaw-11798	488	14	at	at	ADP
taxlaw-11798	488	15	1869	1869	NUM
taxlaw-11798	488	16	,	,	PUNCT
taxlaw-11798	488	17	1870	1870	NUM
taxlaw-11798	488	18	.	.	PUNCT
taxlaw-11798	489	1	116	116	NUM
taxlaw-11798	489	2	steuerle	steuerle	NOUN
taxlaw-11798	489	3	et	et	PROPN
taxlaw-11798	489	4	al	al	PROPN
taxlaw-11798	489	5	.	.	PROPN
taxlaw-11798	489	6	(	(	PUNCT
taxlaw-11798	489	7	2021	2021	NUM
taxlaw-11798	489	8	)	)	PUNCT
taxlaw-11798	489	9	,	,	PUNCT
taxlaw-11798	489	10	supra	supra	PROPN
taxlaw-11798	489	11	note	note	NOUN
taxlaw-11798	489	12	93	93	NUM
taxlaw-11798	489	13	,	,	PUNCT
taxlaw-11798	489	14	at	at	ADP
taxlaw-11798	489	15	10	10	NUM
taxlaw-11798	489	16	.	.	PUNCT
taxlaw-11798	489	17	28	28	NUM
taxlaw-11798	490	1	columbia	columbia	PROPN
taxlaw-11798	490	2	journal	journal	PROPN
taxlaw-11798	490	3	of	of	ADP
taxlaw-11798	490	4	tax	tax	NOUN
taxlaw-11798	490	5	law	law	NOUN
taxlaw-11798	491	1	[	[	X
taxlaw-11798	491	2	vol	vol	NOUN
taxlaw-11798	491	3	:	:	PUNCT
taxlaw-11798	491	4	14:1	14:1	NUM
taxlaw-11798	491	5	suppose	suppose	VERB
taxlaw-11798	491	6	she	she	PRON
taxlaw-11798	491	7	bunches	bunch	VERB
taxlaw-11798	491	8	three	three	NUM
taxlaw-11798	491	9	years	year	NOUN
taxlaw-11798	491	10	of	of	ADP
taxlaw-11798	491	11	contribution	contribution	NOUN
taxlaw-11798	491	12	into	into	ADP
taxlaw-11798	491	13	a	a	DET
taxlaw-11798	491	14	year	year	NOUN
taxlaw-11798	491	15	one	one	NUM
taxlaw-11798	491	16	daf	daf	NOUN
taxlaw-11798	491	17	contribution	contribution	NOUN
taxlaw-11798	491	18	of	of	ADP
taxlaw-11798	491	19	$	$	SYM
taxlaw-11798	491	20	15,000	15,000	NUM
taxlaw-11798	491	21	followed	follow	VERB
taxlaw-11798	491	22	by	by	ADP
taxlaw-11798	491	23	no	no	DET
taxlaw-11798	491	24	further	further	ADJ
taxlaw-11798	491	25	daf	daf	ADJ
taxlaw-11798	491	26	contributions	contribution	NOUN
taxlaw-11798	491	27	in	in	ADP
taxlaw-11798	491	28	years	year	NOUN
taxlaw-11798	491	29	two	two	NUM
taxlaw-11798	491	30	and	and	CCONJ
taxlaw-11798	491	31	three	three	NUM
taxlaw-11798	491	32	.	.	PUNCT
taxlaw-11798	492	1	in	in	ADP
taxlaw-11798	492	2	year	year	NOUN
taxlaw-11798	492	3	one	one	NUM
taxlaw-11798	492	4	,	,	PUNCT
taxlaw-11798	492	5	she	she	PRON
taxlaw-11798	492	6	can	can	AUX
taxlaw-11798	492	7	deduct	deduct	VERB
taxlaw-11798	492	8	$	$	SYM
taxlaw-11798	492	9	13,000	13,000	NUM
taxlaw-11798	492	10	,	,	PUNCT
taxlaw-11798	492	11	which	which	PRON
taxlaw-11798	492	12	is	be	AUX
taxlaw-11798	492	13	$	$	SYM
taxlaw-11798	492	14	4000	4000	NUM
taxlaw-11798	492	15	better	well	ADJ
taxlaw-11798	492	16	than	than	ADP
taxlaw-11798	492	17	the	the	DET
taxlaw-11798	492	18	aggregate	aggregate	ADJ
taxlaw-11798	492	19	threeyear	threeyear	NOUN
taxlaw-11798	492	20	deduction	deduction	NOUN
taxlaw-11798	492	21	without	without	ADP
taxlaw-11798	492	22	bunching	bunch	VERB
taxlaw-11798	492	23	.	.	PUNCT
taxlaw-11798	493	1	clearly	clearly	ADV
taxlaw-11798	493	2	,	,	PUNCT
taxlaw-11798	493	3	under	under	ADP
taxlaw-11798	493	4	current	current	ADJ
taxlaw-11798	493	5	rules	rule	NOUN
taxlaw-11798	493	6	dafs	dafs	NOUN
taxlaw-11798	493	7	would	would	AUX
taxlaw-11798	493	8	provide	provide	VERB
taxlaw-11798	493	9	an	an	DET
taxlaw-11798	493	10	obvious	obvious	ADJ
taxlaw-11798	493	11	way	way	NOUN
taxlaw-11798	493	12	of	of	ADP
taxlaw-11798	493	13	avoiding	avoid	VERB
taxlaw-11798	493	14	much	much	ADJ
taxlaw-11798	493	15	of	of	ADP
taxlaw-11798	493	16	the	the	DET
taxlaw-11798	493	17	impact	impact	NOUN
taxlaw-11798	493	18	of	of	ADP
taxlaw-11798	493	19	a	a	DET
taxlaw-11798	493	20	floor	floor	NOUN
taxlaw-11798	493	21	on	on	ADP
taxlaw-11798	493	22	the	the	DET
taxlaw-11798	493	23	charitable	charitable	ADJ
taxlaw-11798	493	24	contribution	contribution	NOUN
taxlaw-11798	493	25	deduction	deduction	NOUN
taxlaw-11798	493	26	.	.	PUNCT
taxlaw-11798	494	1	some	some	DET
taxlaw-11798	494	2	reform	reform	NOUN
taxlaw-11798	494	3	would	would	AUX
taxlaw-11798	494	4	be	be	AUX
taxlaw-11798	494	5	needed	need	VERB
taxlaw-11798	494	6	to	to	PART
taxlaw-11798	494	7	block	block	VERB
taxlaw-11798	494	8	the	the	DET
taxlaw-11798	494	9	work	work	NOUN
taxlaw-11798	494	10	-	-	PUNCT
taxlaw-11798	494	11	around	around	NOUN
taxlaw-11798	494	12	.	.	PUNCT
taxlaw-11798	495	1	one	one	NUM
taxlaw-11798	495	2	possibility	possibility	NOUN
taxlaw-11798	495	3	would	would	AUX
taxlaw-11798	495	4	be	be	AUX
taxlaw-11798	495	5	to	to	PART
taxlaw-11798	495	6	follow	follow	VERB
taxlaw-11798	495	7	colinvaux	colinvaux	NOUN
taxlaw-11798	495	8	and	and	CCONJ
taxlaw-11798	495	9	madoff	madoff	PROPN
taxlaw-11798	495	10	’s	’s	PART
taxlaw-11798	495	11	2019	2019	NUM
taxlaw-11798	495	12	proposal	proposal	NOUN
taxlaw-11798	495	13	and	and	CCONJ
taxlaw-11798	495	14	defer	defer	VERB
taxlaw-11798	495	15	the	the	DET
taxlaw-11798	495	16	charitable	charitable	ADJ
taxlaw-11798	495	17	deduction	deduction	NOUN
taxlaw-11798	495	18	until	until	SCONJ
taxlaw-11798	495	19	amounts	amount	NOUN
taxlaw-11798	495	20	are	be	AUX
taxlaw-11798	495	21	distributed	distribute	VERB
taxlaw-11798	495	22	from	from	ADP
taxlaw-11798	495	23	dafs.117	dafs.117	PRON
taxlaw-11798	496	1	but	but	CCONJ
taxlaw-11798	496	2	this	this	PRON
taxlaw-11798	496	3	would	would	AUX
taxlaw-11798	496	4	not	not	PART
taxlaw-11798	496	5	plug	plug	VERB
taxlaw-11798	496	6	the	the	DET
taxlaw-11798	496	7	loophole	loophole	NOUN
taxlaw-11798	496	8	if	if	SCONJ
taxlaw-11798	496	9	taxpayers	taxpayer	NOUN
taxlaw-11798	496	10	are	be	AUX
taxlaw-11798	496	11	willing	willing	ADJ
taxlaw-11798	496	12	to	to	ADP
taxlaw-11798	496	13	bunch	bunch	NOUN
taxlaw-11798	496	14	disbursements	disbursement	NOUN
taxlaw-11798	496	15	to	to	PART
taxlaw-11798	496	16	end	end	VERB
taxlaw-11798	496	17	-	-	PUNCT
taxlaw-11798	496	18	use	use	NOUN
taxlaw-11798	496	19	charities.118	charities.118	NOUN
taxlaw-11798	496	20	a	a	DET
taxlaw-11798	496	21	more	more	ADV
taxlaw-11798	496	22	foolproof	foolproof	ADJ
taxlaw-11798	496	23	approach	approach	NOUN
taxlaw-11798	496	24	would	would	AUX
taxlaw-11798	496	25	be	be	AUX
taxlaw-11798	496	26	to	to	PART
taxlaw-11798	496	27	maintain	maintain	VERB
taxlaw-11798	496	28	the	the	DET
taxlaw-11798	496	29	floor	floor	NOUN
taxlaw-11798	496	30	but	but	CCONJ
taxlaw-11798	496	31	base	base	VERB
taxlaw-11798	496	32	the	the	DET
taxlaw-11798	496	33	charitable	charitable	ADJ
taxlaw-11798	496	34	deduction	deduction	NOUN
taxlaw-11798	496	35	on	on	ADP
taxlaw-11798	496	36	average	average	ADJ
taxlaw-11798	496	37	contributions	contribution	NOUN
taxlaw-11798	496	38	(	(	PUNCT
taxlaw-11798	496	39	to	to	PART
taxlaw-11798	496	40	dafs	dafs	VERB
taxlaw-11798	496	41	and	and	CCONJ
taxlaw-11798	496	42	other	other	ADJ
taxlaw-11798	496	43	public	public	ADJ
taxlaw-11798	496	44	charities	charity	NOUN
taxlaw-11798	496	45	)	)	PUNCT
taxlaw-11798	496	46	over	over	ADP
taxlaw-11798	496	47	a	a	DET
taxlaw-11798	496	48	short	short	ADJ
taxlaw-11798	496	49	period	period	NOUN
taxlaw-11798	496	50	of	of	ADP
taxlaw-11798	496	51	years	year	NOUN
taxlaw-11798	496	52	.	.	PUNCT
taxlaw-11798	497	1	the	the	DET
taxlaw-11798	497	2	point	point	NOUN
taxlaw-11798	497	3	here	here	ADV
taxlaw-11798	497	4	is	be	AUX
taxlaw-11798	497	5	that	that	SCONJ
taxlaw-11798	497	6	bunching	bunching	NOUN
taxlaw-11798	497	7	would	would	AUX
taxlaw-11798	497	8	have	have	VERB
taxlaw-11798	497	9	to	to	PART
taxlaw-11798	497	10	be	be	AUX
taxlaw-11798	497	11	addressed	address	VERB
taxlaw-11798	497	12	head	head	NOUN
taxlaw-11798	497	13	on	on	ADP
taxlaw-11798	497	14	to	to	PART
taxlaw-11798	497	15	fully	fully	ADV
taxlaw-11798	497	16	achieve	achieve	VERB
taxlaw-11798	497	17	the	the	DET
taxlaw-11798	497	18	aims	aim	NOUN
taxlaw-11798	497	19	of	of	ADP
taxlaw-11798	497	20	reforms	reform	NOUN
taxlaw-11798	497	21	along	along	ADP
taxlaw-11798	497	22	these	these	DET
taxlaw-11798	497	23	lines	line	NOUN
taxlaw-11798	497	24	.	.	PUNCT
taxlaw-11798	498	1	readers	reader	NOUN
taxlaw-11798	498	2	traveling	travel	VERB
taxlaw-11798	498	3	this	this	PRON
taxlaw-11798	498	4	far	far	ADV
taxlaw-11798	498	5	will	will	AUX
taxlaw-11798	498	6	have	have	AUX
taxlaw-11798	498	7	no	no	DET
taxlaw-11798	498	8	doubt	doubt	NOUN
taxlaw-11798	498	9	realized	realize	VERB
taxlaw-11798	498	10	that	that	SCONJ
taxlaw-11798	498	11	the	the	DET
taxlaw-11798	498	12	tcja	tcja	ADJ
taxlaw-11798	498	13	reforms	reform	NOUN
taxlaw-11798	498	14	that	that	PRON
taxlaw-11798	498	15	have	have	AUX
taxlaw-11798	498	16	been	be	AUX
taxlaw-11798	498	17	the	the	DET
taxlaw-11798	498	18	focus	focus	NOUN
taxlaw-11798	498	19	of	of	ADP
taxlaw-11798	498	20	this	this	DET
taxlaw-11798	498	21	article	article	NOUN
taxlaw-11798	498	22	bear	bear	VERB
taxlaw-11798	498	23	a	a	DET
taxlaw-11798	498	24	resemblance	resemblance	NOUN
taxlaw-11798	498	25	to	to	ADP
taxlaw-11798	498	26	steuerle	steuerle	PROPN
taxlaw-11798	498	27	’s	’s	PART
taxlaw-11798	498	28	proposed	propose	VERB
taxlaw-11798	498	29	floor	floor	NOUN
taxlaw-11798	498	30	on	on	ADP
taxlaw-11798	498	31	charitable	charitable	ADJ
taxlaw-11798	498	32	contribution	contribution	NOUN
taxlaw-11798	498	33	deductions	deduction	NOUN
taxlaw-11798	498	34	.	.	PUNCT
taxlaw-11798	499	1	by	by	ADP
taxlaw-11798	499	2	increasing	increase	VERB
taxlaw-11798	499	3	the	the	DET
taxlaw-11798	499	4	standard	standard	ADJ
taxlaw-11798	499	5	deduction	deduction	NOUN
taxlaw-11798	499	6	to	to	ADP
taxlaw-11798	499	7	about	about	ADP
taxlaw-11798	499	8	$	$	SYM
taxlaw-11798	499	9	25,000	25,000	NUM
taxlaw-11798	499	10	,	,	PUNCT
taxlaw-11798	499	11	capping	cap	VERB
taxlaw-11798	499	12	salt	salt	NOUN
taxlaw-11798	499	13	deductions	deduction	NOUN
taxlaw-11798	499	14	at	at	ADP
taxlaw-11798	499	15	$	$	SYM
taxlaw-11798	499	16	10,000	10,000	NUM
taxlaw-11798	499	17	,	,	PUNCT
taxlaw-11798	499	18	and	and	CCONJ
taxlaw-11798	499	19	disallowing	disallow	VERB
taxlaw-11798	499	20	miscellaneous	miscellaneous	ADJ
taxlaw-11798	499	21	itemized	itemize	VERB
taxlaw-11798	499	22	deductions	deduction	NOUN
taxlaw-11798	499	23	,	,	PUNCT
taxlaw-11798	499	24	the	the	DET
taxlaw-11798	499	25	tcja	tcja	NOUN
taxlaw-11798	499	26	places	place	VERB
taxlaw-11798	499	27	a	a	DET
taxlaw-11798	499	28	floor	floor	NOUN
taxlaw-11798	499	29	on	on	ADP
taxlaw-11798	499	30	the	the	DET
taxlaw-11798	499	31	deduction	deduction	NOUN
taxlaw-11798	499	32	for	for	ADP
taxlaw-11798	499	33	charitable	charitable	ADJ
taxlaw-11798	499	34	contributions	contribution	NOUN
taxlaw-11798	499	35	for	for	ADP
taxlaw-11798	499	36	most	most	ADJ
taxlaw-11798	499	37	taxpayers	taxpayer	NOUN
taxlaw-11798	499	38	at	at	ADP
taxlaw-11798	499	39	$	$	SYM
taxlaw-11798	499	40	15,000	15,000	NUM
taxlaw-11798	499	41	less	less	ADJ
taxlaw-11798	499	42	home	home	NOUN
taxlaw-11798	499	43	mortgage	mortgage	NOUN
taxlaw-11798	499	44	interest	interest	NOUN
taxlaw-11798	499	45	and	and	CCONJ
taxlaw-11798	499	46	any	any	DET
taxlaw-11798	499	47	other	other	ADJ
taxlaw-11798	499	48	deductible	deductible	ADJ
taxlaw-11798	499	49	personal	personal	ADJ
taxlaw-11798	499	50	interest	interest	NOUN
taxlaw-11798	499	51	expense.119	expense.119	PROPN
taxlaw-11798	499	52	dafs	dafs	PROPN
taxlaw-11798	499	53	allow	allow	VERB
taxlaw-11798	499	54	taxpayers	taxpayer	NOUN
taxlaw-11798	499	55	to	to	PART
taxlaw-11798	499	56	avoid	avoid	VERB
taxlaw-11798	499	57	much	much	ADJ
taxlaw-11798	499	58	of	of	ADP
taxlaw-11798	499	59	the	the	DET
taxlaw-11798	499	60	impact	impact	NOUN
taxlaw-11798	499	61	of	of	ADP
taxlaw-11798	499	62	this	this	DET
taxlaw-11798	499	63	floor	floor	NOUN
taxlaw-11798	499	64	,	,	PUNCT
taxlaw-11798	499	65	and	and	CCONJ
taxlaw-11798	499	66	this	this	PRON
taxlaw-11798	499	67	is	be	AUX
taxlaw-11798	499	68	exactly	exactly	ADV
taxlaw-11798	499	69	what	what	PRON
taxlaw-11798	499	70	colby	colby	NOUN
taxlaw-11798	499	71	and	and	CCONJ
taxlaw-11798	499	72	dana	dana	PROPN
taxlaw-11798	499	73	have	have	AUX
taxlaw-11798	499	74	done	do	VERB
taxlaw-11798	499	75	in	in	ADP
taxlaw-11798	499	76	the	the	DET
taxlaw-11798	499	77	hypothetical	hypothetical	ADJ
taxlaw-11798	499	78	discussed	discuss	VERB
taxlaw-11798	499	79	in	in	ADP
taxlaw-11798	499	80	part	part	NOUN
taxlaw-11798	500	1	i.c	i.c	PROPN
taxlaw-11798	500	2	above	above	ADV
taxlaw-11798	500	3	and	and	CCONJ
taxlaw-11798	500	4	why	why	SCONJ
taxlaw-11798	500	5	daf	daf	ADJ
taxlaw-11798	500	6	-	-	PUNCT
taxlaw-11798	500	7	facilitated	facilitate	VERB
taxlaw-11798	500	8	bunching	bunching	NOUN
taxlaw-11798	500	9	is	be	AUX
taxlaw-11798	500	10	costly	costly	ADJ
taxlaw-11798	500	11	to	to	ADP
taxlaw-11798	500	12	the	the	DET
taxlaw-11798	500	13	public	public	ADJ
taxlaw-11798	500	14	fisc	fisc	NOUN
taxlaw-11798	500	15	.	.	PUNCT
taxlaw-11798	501	1	of	of	ADP
taxlaw-11798	501	2	course	course	ADV
taxlaw-11798	501	3	,	,	PUNCT
taxlaw-11798	501	4	there	there	PRON
taxlaw-11798	501	5	is	be	VERB
taxlaw-11798	501	6	a	a	DET
taxlaw-11798	501	7	difference	difference	NOUN
taxlaw-11798	501	8	between	between	ADP
taxlaw-11798	501	9	the	the	DET
taxlaw-11798	501	10	tcja	tcja	ADJ
taxlaw-11798	501	11	charitable	charitable	ADJ
taxlaw-11798	501	12	deduction	deduction	NOUN
taxlaw-11798	501	13	floor	floor	NOUN
taxlaw-11798	501	14	and	and	CCONJ
taxlaw-11798	501	15	steuerle	steuerle	NOUN
taxlaw-11798	501	16	’s	’s	PART
taxlaw-11798	501	17	proposal	proposal	NOUN
taxlaw-11798	501	18	.	.	PUNCT
taxlaw-11798	502	1	the	the	DET
taxlaw-11798	502	2	latter	latter	ADJ
taxlaw-11798	502	3	is	be	AUX
taxlaw-11798	502	4	an	an	DET
taxlaw-11798	502	5	intelligently	intelligently	ADV
taxlaw-11798	502	6	designed	design	VERB
taxlaw-11798	502	7	policy	policy	NOUN
taxlaw-11798	502	8	intervention	intervention	NOUN
taxlaw-11798	502	9	while	while	SCONJ
taxlaw-11798	502	10	the	the	DET
taxlaw-11798	502	11	former	former	NOUN
taxlaw-11798	502	12	is	be	AUX
taxlaw-11798	502	13	not	not	PART
taxlaw-11798	502	14	.	.	PUNCT
taxlaw-11798	503	1	the	the	DET
taxlaw-11798	503	2	tcja	tcja	ADJ
taxlaw-11798	503	3	floor	floor	NOUN
taxlaw-11798	503	4	is	be	AUX
taxlaw-11798	503	5	inequitable	inequitable	ADJ
taxlaw-11798	503	6	–	–	PUNCT
taxlaw-11798	503	7	the	the	DET
taxlaw-11798	503	8	floor	floor	NOUN
taxlaw-11798	503	9	is	be	AUX
taxlaw-11798	503	10	the	the	DET
taxlaw-11798	503	11	same	same	ADJ
taxlaw-11798	503	12	for	for	ADP
taxlaw-11798	503	13	taxpayers	taxpayer	NOUN
taxlaw-11798	503	14	earning	earn	VERB
taxlaw-11798	503	15	$	$	SYM
taxlaw-11798	503	16	100,000	100,000	NUM
taxlaw-11798	503	17	,	,	PUNCT
taxlaw-11798	503	18	$	$	SYM
taxlaw-11798	503	19	1,000,000	1,000,000	NUM
taxlaw-11798	503	20	,	,	PUNCT
taxlaw-11798	503	21	or	or	CCONJ
taxlaw-11798	503	22	$	$	SYM
taxlaw-11798	503	23	100,000,000	100,000,000	NUM
taxlaw-11798	503	24	–	–	PUNCT
taxlaw-11798	503	25	and	and	CCONJ
taxlaw-11798	503	26	likely	likely	ADV
taxlaw-11798	503	27	inefficient	inefficient	ADJ
taxlaw-11798	503	28	given	give	VERB
taxlaw-11798	503	29	that	that	SCONJ
taxlaw-11798	503	30	no	no	DET
taxlaw-11798	503	31	thought	thought	NOUN
taxlaw-11798	503	32	was	be	AUX
taxlaw-11798	503	33	put	put	VERB
taxlaw-11798	503	34	into	into	ADP
taxlaw-11798	503	35	the	the	DET
taxlaw-11798	503	36	tradeoff	tradeoff	NOUN
taxlaw-11798	503	37	between	between	ADP
taxlaw-11798	503	38	the	the	DET
taxlaw-11798	503	39	cost	cost	NOUN
taxlaw-11798	503	40	and	and	CCONJ
taxlaw-11798	503	41	efficacy	efficacy	NOUN
taxlaw-11798	503	42	of	of	ADP
taxlaw-11798	503	43	the	the	DET
taxlaw-11798	503	44	subsidy	subsidy	NOUN
taxlaw-11798	503	45	.	.	PUNCT
taxlaw-11798	504	1	thus	thus	ADV
taxlaw-11798	504	2	,	,	PUNCT
taxlaw-11798	504	3	one	one	PRON
taxlaw-11798	504	4	could	could	AUX
taxlaw-11798	504	5	rationally	rationally	ADV
taxlaw-11798	504	6	conclude	conclude	VERB
taxlaw-11798	504	7	that	that	SCONJ
taxlaw-11798	504	8	the	the	DET
taxlaw-11798	504	9	use	use	NOUN
taxlaw-11798	504	10	of	of	ADP
taxlaw-11798	504	11	dafs	dafs	NOUN
taxlaw-11798	504	12	to	to	PART
taxlaw-11798	504	13	facilitate	facilitate	VERB
taxlaw-11798	504	14	bunching	bunch	VERB
taxlaw-11798	504	15	in	in	ADP
taxlaw-11798	504	16	the	the	DET
taxlaw-11798	504	17	face	face	NOUN
taxlaw-11798	504	18	of	of	ADP
taxlaw-11798	504	19	an	an	DET
taxlaw-11798	504	20	unintentional	unintentional	ADJ
taxlaw-11798	504	21	tcja	tcja	NOUN
taxlaw-11798	504	22	deduction	deduction	NOUN
taxlaw-11798	504	23	floor	floor	NOUN
taxlaw-11798	504	24	is	be	AUX
taxlaw-11798	504	25	less	less	ADV
taxlaw-11798	504	26	objectionable	objectionable	ADJ
taxlaw-11798	504	27	than	than	ADP
taxlaw-11798	504	28	employing	employ	VERB
taxlaw-11798	504	29	the	the	DET
taxlaw-11798	504	30	same	same	ADJ
taxlaw-11798	504	31	strategy	strategy	NOUN
taxlaw-11798	504	32	to	to	PART
taxlaw-11798	504	33	minimize	minimize	VERB
taxlaw-11798	504	34	the	the	DET
taxlaw-11798	504	35	impact	impact	NOUN
taxlaw-11798	504	36	of	of	ADP
taxlaw-11798	504	37	a	a	DET
taxlaw-11798	504	38	thoughtfully	thoughtfully	ADV
taxlaw-11798	504	39	designed	design	VERB
taxlaw-11798	504	40	floor	floor	NOUN
taxlaw-11798	504	41	,	,	PUNCT
taxlaw-11798	504	42	but	but	CCONJ
taxlaw-11798	504	43	at	at	ADP
taxlaw-11798	504	44	one	one	NUM
taxlaw-11798	504	45	level	level	NOUN
taxlaw-11798	504	46	they	they	PRON
taxlaw-11798	504	47	are	be	AUX
taxlaw-11798	504	48	the	the	DET
taxlaw-11798	504	49	same	same	ADJ
taxlaw-11798	504	50	.	.	PUNCT
taxlaw-11798	505	1	exploiting	exploit	VERB
taxlaw-11798	505	2	an	an	DET
taxlaw-11798	505	3	agi	agi	NOUN
taxlaw-11798	505	4	-	-	PUNCT
taxlaw-11798	505	5	based	base	VERB
taxlaw-11798	505	6	floor	floor	NOUN
taxlaw-11798	505	7	on	on	ADP
taxlaw-11798	505	8	universal	universal	ADJ
taxlaw-11798	505	9	charitable	charitable	ADJ
taxlaw-11798	505	10	deductions	deduction	NOUN
taxlaw-11798	505	11	or	or	CCONJ
taxlaw-11798	505	12	the	the	DET
taxlaw-11798	505	13	tcja	tcja	NOUN
taxlaw-11798	505	14	enhanced	enhance	VERB
taxlaw-11798	505	15	standard	standard	ADJ
taxlaw-11798	505	16	deduction	deduction	NOUN
taxlaw-11798	505	17	imposes	impose	VERB
taxlaw-11798	505	18	costs	cost	NOUN
taxlaw-11798	505	19	on	on	ADP
taxlaw-11798	505	20	the	the	DET
taxlaw-11798	505	21	public	public	ADJ
taxlaw-11798	505	22	fisc	fisc	NOUN
taxlaw-11798	505	23	–	–	PUNCT
taxlaw-11798	505	24	costs	cost	NOUN
taxlaw-11798	505	25	that	that	PRON
taxlaw-11798	505	26	are	be	AUX
taxlaw-11798	505	27	unlikely	unlikely	ADJ
taxlaw-11798	505	28	to	to	PART
taxlaw-11798	505	29	be	be	AUX
taxlaw-11798	505	30	recouped	recoup	VERB
taxlaw-11798	505	31	through	through	ADP
taxlaw-11798	505	32	increased	increase	VERB
taxlaw-11798	505	33	contributions	contribution	NOUN
taxlaw-11798	505	34	.	.	PUNCT
taxlaw-11798	506	1	additional	additional	ADJ
taxlaw-11798	506	2	restrictions	restriction	NOUN
taxlaw-11798	506	3	on	on	ADP
taxlaw-11798	506	4	deductions	deduction	NOUN
taxlaw-11798	506	5	of	of	ADP
taxlaw-11798	506	6	contributions	contribution	NOUN
taxlaw-11798	506	7	should	should	AUX
taxlaw-11798	506	8	be	be	AUX
taxlaw-11798	506	9	considered	consider	VERB
taxlaw-11798	506	10	.	.	PUNCT
taxlaw-11798	507	1	117	117	NUM
taxlaw-11798	507	2	colinvaux	colinvaux	NOUN
taxlaw-11798	507	3	&	&	CCONJ
taxlaw-11798	507	4	madoff	madoff	PROPN
taxlaw-11798	507	5	(	(	PUNCT
taxlaw-11798	507	6	2019	2019	NUM
taxlaw-11798	507	7	)	)	PUNCT
taxlaw-11798	507	8	,	,	PUNCT
taxlaw-11798	507	9	supra	supra	PROPN
taxlaw-11798	507	10	note	note	PROPN
taxlaw-11798	507	11	18	18	NUM
taxlaw-11798	507	12	,	,	PUNCT
taxlaw-11798	507	13	at	at	ADP
taxlaw-11798	507	14	1871	1871	NUM
taxlaw-11798	507	15	.	.	PUNCT
taxlaw-11798	508	1	118	118	NUM
taxlaw-11798	508	2	it	it	PRON
taxlaw-11798	508	3	has	have	AUX
taxlaw-11798	508	4	long	long	ADV
taxlaw-11798	508	5	been	be	AUX
taxlaw-11798	508	6	recognized	recognize	VERB
taxlaw-11798	508	7	that	that	SCONJ
taxlaw-11798	508	8	the	the	DET
taxlaw-11798	508	9	possibility	possibility	NOUN
taxlaw-11798	508	10	of	of	ADP
taxlaw-11798	508	11	bunching	bunch	VERB
taxlaw-11798	508	12	charitable	charitable	ADJ
taxlaw-11798	508	13	contributions	contribution	NOUN
taxlaw-11798	508	14	undermines	undermine	VERB
taxlaw-11798	508	15	floors	floor	NOUN
taxlaw-11798	508	16	placed	place	VERB
taxlaw-11798	508	17	on	on	ADP
taxlaw-11798	508	18	their	their	PRON
taxlaw-11798	508	19	deduction	deduction	NOUN
taxlaw-11798	508	20	.	.	PUNCT
taxlaw-11798	509	1	see	see	VERB
taxlaw-11798	509	2	,	,	PUNCT
taxlaw-11798	509	3	e.g.	e.g.	ADV
taxlaw-11798	509	4	,	,	PUNCT
taxlaw-11798	509	5	martin	martin	PROPN
taxlaw-11798	509	6	feldstein	feldstein	PROPN
taxlaw-11798	509	7	&	&	CCONJ
taxlaw-11798	509	8	amy	amy	PROPN
taxlaw-11798	509	9	taylor	taylor	PROPN
taxlaw-11798	509	10	,	,	PUNCT
taxlaw-11798	509	11	the	the	DET
taxlaw-11798	509	12	income	income	NOUN
taxlaw-11798	509	13	tax	tax	NOUN
taxlaw-11798	509	14	and	and	CCONJ
taxlaw-11798	509	15	charitable	charitable	ADJ
taxlaw-11798	509	16	contributions	contribution	NOUN
taxlaw-11798	509	17	,	,	PUNCT
taxlaw-11798	509	18	44	44	NUM
taxlaw-11798	509	19	econometrica	econometrica	NOUN
taxlaw-11798	509	20	1201	1201	NUM
taxlaw-11798	509	21	,	,	PUNCT
taxlaw-11798	509	22	1219	1219	NUM
taxlaw-11798	509	23	-	-	SYM
taxlaw-11798	509	24	1220	1220	NUM
taxlaw-11798	509	25	(	(	PUNCT
taxlaw-11798	509	26	1976	1976	NUM
taxlaw-11798	509	27	)	)	PUNCT
taxlaw-11798	509	28	(	(	PUNCT
taxlaw-11798	509	29	noting	note	VERB
taxlaw-11798	509	30	that	that	SCONJ
taxlaw-11798	509	31	comparison	comparison	NOUN
taxlaw-11798	509	32	of	of	ADP
taxlaw-11798	509	33	placing	place	VERB
taxlaw-11798	509	34	a	a	DET
taxlaw-11798	509	35	floor	floor	NOUN
taxlaw-11798	509	36	on	on	ADP
taxlaw-11798	509	37	the	the	DET
taxlaw-11798	509	38	charitable	charitable	ADJ
taxlaw-11798	509	39	contribution	contribution	NOUN
taxlaw-11798	509	40	deduction	deduction	NOUN
taxlaw-11798	509	41	to	to	ADP
taxlaw-11798	509	42	existing	exist	VERB
taxlaw-11798	509	43	floors	floor	NOUN
taxlaw-11798	509	44	on	on	ADP
taxlaw-11798	509	45	deductions	deduction	NOUN
taxlaw-11798	509	46	for	for	ADP
taxlaw-11798	509	47	medical	medical	ADJ
taxlaw-11798	509	48	expenses	expense	NOUN
taxlaw-11798	509	49	are	be	AUX
taxlaw-11798	509	50	“	"	PUNCT
taxlaw-11798	509	51	inappropriate	inappropriate	ADJ
taxlaw-11798	509	52	because	because	SCONJ
taxlaw-11798	509	53	of	of	ADP
taxlaw-11798	509	54	the	the	DET
taxlaw-11798	509	55	much	much	ADV
taxlaw-11798	509	56	greater	great	ADJ
taxlaw-11798	509	57	ease	ease	NOUN
taxlaw-11798	509	58	with	with	ADP
taxlaw-11798	509	59	which	which	PRON
taxlaw-11798	509	60	charitable	charitable	ADJ
taxlaw-11798	509	61	gifts	gift	NOUN
taxlaw-11798	509	62	can	can	AUX
taxlaw-11798	509	63	be	be	AUX
taxlaw-11798	509	64	postponed	postpone	VERB
taxlaw-11798	509	65	and	and	CCONJ
taxlaw-11798	509	66	‘	'	PUNCT
taxlaw-11798	509	67	bunched	bunch	VERB
taxlaw-11798	509	68	’	'	PUNCT
taxlaw-11798	509	69	to	to	PART
taxlaw-11798	509	70	obtain	obtain	VERB
taxlaw-11798	509	71	the	the	DET
taxlaw-11798	509	72	deduction	deduction	NOUN
taxlaw-11798	509	73	”	"	PUNCT
taxlaw-11798	509	74	)	)	PUNCT
taxlaw-11798	509	75	.	.	PUNCT
taxlaw-11798	510	1	119	119	NUM
taxlaw-11798	510	2	this	this	PRON
taxlaw-11798	510	3	assumes	assume	VERB
taxlaw-11798	510	4	that	that	SCONJ
taxlaw-11798	510	5	most	most	ADJ
taxlaw-11798	510	6	itemizers	itemizer	NOUN
taxlaw-11798	510	7	are	be	AUX
taxlaw-11798	510	8	entitled	entitle	VERB
taxlaw-11798	510	9	to	to	ADP
taxlaw-11798	510	10	the	the	DET
taxlaw-11798	510	11	maximum	maximum	ADJ
taxlaw-11798	510	12	$	$	SYM
taxlaw-11798	510	13	10,000	10,000	NUM
taxlaw-11798	510	14	salt	salt	NOUN
taxlaw-11798	510	15	deduction	deduction	NOUN
taxlaw-11798	510	16	.	.	PUNCT
taxlaw-11798	511	1	2023	2023	NUM
taxlaw-11798	511	2	]	]	PUNCT
taxlaw-11798	511	3	donor	donor	NOUN
taxlaw-11798	511	4	advised	advise	VERB
taxlaw-11798	511	5	funds	fund	NOUN
taxlaw-11798	511	6	29	29	NUM
taxlaw-11798	511	7	v.	v.	ADP
taxlaw-11798	511	8	conclusion	conclusion	NOUN
taxlaw-11798	511	9	the	the	DET
taxlaw-11798	511	10	evidence	evidence	NOUN
taxlaw-11798	511	11	suggests	suggest	VERB
taxlaw-11798	511	12	that	that	SCONJ
taxlaw-11798	511	13	bunching	bunch	VERB
taxlaw-11798	511	14	charitable	charitable	ADJ
taxlaw-11798	511	15	contributions	contribution	NOUN
taxlaw-11798	511	16	to	to	ADP
taxlaw-11798	511	17	more	more	ADV
taxlaw-11798	511	18	fully	fully	ADV
taxlaw-11798	511	19	exploit	exploit	VERB
taxlaw-11798	511	20	the	the	DET
taxlaw-11798	511	21	tcja	tcja	NOUN
taxlaw-11798	511	22	-	-	PUNCT
taxlaw-11798	511	23	enhanced	enhance	VERB
taxlaw-11798	511	24	standard	standard	ADJ
taxlaw-11798	511	25	deduction	deduction	NOUN
taxlaw-11798	511	26	motivates	motivate	VERB
taxlaw-11798	511	27	much	much	ADJ
taxlaw-11798	511	28	of	of	ADP
taxlaw-11798	511	29	the	the	DET
taxlaw-11798	511	30	onslaught	onslaught	NOUN
taxlaw-11798	511	31	of	of	ADP
taxlaw-11798	511	32	new	new	ADJ
taxlaw-11798	511	33	daf	daf	PROPN
taxlaw-11798	511	34	accounts	account	NOUN
taxlaw-11798	511	35	established	establish	VERB
taxlaw-11798	511	36	since	since	SCONJ
taxlaw-11798	511	37	2016	2016	NUM
taxlaw-11798	511	38	.	.	PUNCT
taxlaw-11798	512	1	the	the	DET
taxlaw-11798	512	2	article	article	NOUN
taxlaw-11798	512	3	has	have	AUX
taxlaw-11798	512	4	argued	argue	VERB
taxlaw-11798	512	5	that	that	SCONJ
taxlaw-11798	512	6	the	the	DET
taxlaw-11798	512	7	typical	typical	ADJ
taxlaw-11798	512	8	buncher	buncher	NOUN
taxlaw-11798	512	9	is	be	AUX
taxlaw-11798	512	10	likely	likely	ADJ
taxlaw-11798	512	11	to	to	PART
taxlaw-11798	512	12	differ	differ	VERB
taxlaw-11798	512	13	from	from	ADP
taxlaw-11798	512	14	other	other	ADJ
taxlaw-11798	512	15	daf	daf	PROPN
taxlaw-11798	512	16	holders	holder	NOUN
taxlaw-11798	512	17	in	in	ADP
taxlaw-11798	512	18	ways	way	NOUN
taxlaw-11798	512	19	that	that	PRON
taxlaw-11798	512	20	matter	matter	VERB
taxlaw-11798	512	21	from	from	ADP
taxlaw-11798	512	22	a	a	DET
taxlaw-11798	512	23	policy	policy	NOUN
taxlaw-11798	512	24	perspective	perspective	NOUN
taxlaw-11798	512	25	.	.	PUNCT
taxlaw-11798	513	1	chiefly	chiefly	ADV
taxlaw-11798	513	2	,	,	PUNCT
taxlaw-11798	513	3	in	in	ADP
taxlaw-11798	513	4	the	the	DET
taxlaw-11798	513	5	context	context	NOUN
taxlaw-11798	513	6	of	of	ADP
taxlaw-11798	513	7	bunchers	buncher	NOUN
taxlaw-11798	513	8	,	,	PUNCT
taxlaw-11798	513	9	unproductive	unproductive	ADJ
taxlaw-11798	513	10	accumulation	accumulation	NOUN
taxlaw-11798	513	11	of	of	ADP
taxlaw-11798	513	12	assets	asset	NOUN
taxlaw-11798	513	13	in	in	ADP
taxlaw-11798	513	14	daf	daf	PROPN
taxlaw-11798	513	15	accounts	account	NOUN
taxlaw-11798	513	16	is	be	AUX
taxlaw-11798	513	17	unlikely	unlikely	ADJ
taxlaw-11798	513	18	to	to	PART
taxlaw-11798	513	19	be	be	AUX
taxlaw-11798	513	20	a	a	DET
taxlaw-11798	513	21	major	major	ADJ
taxlaw-11798	513	22	problem	problem	NOUN
taxlaw-11798	513	23	.	.	PUNCT
taxlaw-11798	514	1	the	the	DET
taxlaw-11798	514	2	problem	problem	NOUN
taxlaw-11798	514	3	with	with	ADP
taxlaw-11798	514	4	daf	daf	NOUN
taxlaw-11798	514	5	-	-	PUNCT
taxlaw-11798	514	6	facilitated	facilitate	VERB
taxlaw-11798	514	7	bunching	bunching	NOUN
taxlaw-11798	514	8	is	be	AUX
taxlaw-11798	514	9	that	that	SCONJ
taxlaw-11798	514	10	the	the	DET
taxlaw-11798	514	11	cost	cost	NOUN
taxlaw-11798	514	12	to	to	ADP
taxlaw-11798	514	13	the	the	DET
taxlaw-11798	514	14	public	public	ADJ
taxlaw-11798	514	15	fisc	fisc	NOUN
taxlaw-11798	514	16	is	be	AUX
taxlaw-11798	514	17	unlikely	unlikely	ADJ
taxlaw-11798	514	18	to	to	PART
taxlaw-11798	514	19	be	be	AUX
taxlaw-11798	514	20	justified	justify	VERB
taxlaw-11798	514	21	by	by	ADP
taxlaw-11798	514	22	incremental	incremental	ADJ
taxlaw-11798	514	23	charitable	charitable	ADJ
taxlaw-11798	514	24	giving	giving	NOUN
taxlaw-11798	514	25	.	.	PUNCT
taxlaw-11798	515	1	thus	thus	ADV
taxlaw-11798	515	2	,	,	PUNCT
taxlaw-11798	515	3	while	while	SCONJ
taxlaw-11798	515	4	i	i	PRON
taxlaw-11798	515	5	find	find	VERB
taxlaw-11798	515	6	the	the	DET
taxlaw-11798	515	7	ace	ace	PROPN
taxlaw-11798	515	8	act	act	PROPN
taxlaw-11798	515	9	’s	’s	PART
taxlaw-11798	515	10	regulation	regulation	NOUN
taxlaw-11798	515	11	of	of	ADP
taxlaw-11798	515	12	daf	daf	PROPN
taxlaw-11798	515	13	payouts	payout	NOUN
taxlaw-11798	515	14	to	to	PART
taxlaw-11798	515	15	be	be	AUX
taxlaw-11798	515	16	unobjectionable	unobjectionable	ADJ
taxlaw-11798	515	17	,	,	PUNCT
taxlaw-11798	515	18	this	this	DET
taxlaw-11798	515	19	article	article	NOUN
taxlaw-11798	515	20	argues	argue	VERB
taxlaw-11798	515	21	that	that	SCONJ
taxlaw-11798	515	22	a	a	DET
taxlaw-11798	515	23	wholly	wholly	ADV
taxlaw-11798	515	24	different	different	ADJ
taxlaw-11798	515	25	set	set	NOUN
taxlaw-11798	515	26	of	of	ADP
taxlaw-11798	515	27	reforms	reform	NOUN
taxlaw-11798	515	28	targeting	target	VERB
taxlaw-11798	515	29	the	the	DET
taxlaw-11798	515	30	deductibility	deductibility	NOUN
taxlaw-11798	515	31	of	of	ADP
taxlaw-11798	515	32	charitable	charitable	ADJ
taxlaw-11798	515	33	giving	giving	NOUN
taxlaw-11798	515	34	generally	generally	ADV
taxlaw-11798	515	35	would	would	AUX
taxlaw-11798	515	36	be	be	AUX
taxlaw-11798	515	37	needed	need	VERB
taxlaw-11798	515	38	to	to	PART
taxlaw-11798	515	39	address	address	VERB
taxlaw-11798	515	40	the	the	DET
taxlaw-11798	515	41	cost	cost	NOUN
taxlaw-11798	515	42	of	of	ADP
taxlaw-11798	515	43	bunching	bunch	VERB
taxlaw-11798	515	44	under	under	ADP
taxlaw-11798	515	45	current	current	ADJ
taxlaw-11798	515	46	law	law	NOUN
taxlaw-11798	515	47	and	and	CCONJ
taxlaw-11798	515	48	under	under	ADP
taxlaw-11798	515	49	thoughtfully	thoughtfully	ADV
taxlaw-11798	515	50	reformed	reform	VERB
taxlaw-11798	515	51	laws	law	NOUN
taxlaw-11798	515	52	involving	involve	VERB
taxlaw-11798	515	53	universal	universal	ADJ
taxlaw-11798	515	54	charitable	charitable	ADJ
taxlaw-11798	515	55	deductions	deduction	NOUN
taxlaw-11798	515	56	above	above	ADP
taxlaw-11798	515	57	a	a	DET
taxlaw-11798	515	58	floor	floor	NOUN
taxlaw-11798	515	59	.	.	PUNCT