[영문]Proposals to reform the tax treatment of charitable contributions would extend the charitable deduction to non?itemizers and impose a floor under the charitable deduction of all taxpayers. This paper uses PSID and IRS data along with common measures of tax sensitivity to explore the likely impact of two alternative floors combined with a non?itemizer deduction on charitable contributions and on the tax efficiency of the charitable deduction. In general we find that a non?itemizer deduction combined with a relatively modest floor would increase the efficiency of the charitable deduction and lead to modest increases in total contributions.