The Honorable _______
U.S. Senate
Washington, DC 20510

Dear Senator _______:
I am writing to urge you to protect the charitable sector from unnecessary
and overly burdensome regulations.  I'm particularly concerned about
proposals to modify the tax rules regarding non-cash charitable
contributions (known as "in-kind" contributions).

The new proposals include recommendations to completely eliminate or
substantially modify deductions for in-kind contributions.  Many charities
heavily rely upon non-cash donations, and there is no legitimate reason to
attack this lifeline.  [Please insert a sentence or two here about how your
organization relies on in-kind gifts.]

Changing the in-kind contribution rules would unfairly compel charities to
divert valuable time and resources to new valuation compliance schemes.  The
inability of the Internal Revenue Service to address improper donor behavior
should not result in penalties for charities and the communities and
populations which they serve.   Significant revision of the in-kind
contribution rules would greatly diminish my organization's ability to
provide altruistic services.

These proposals are not based on any credible evidence of wide-spread abuse.
Indeed, it appears that many of the suggestions are driven by a desire to
raise federal revenues from the charitable sector.  Such an effort is
completely inconsistent with the notion of tax-exempt status and I hope you
will strongly oppose such proposals.

The proposals to alter the non-cash charitable gift incentives come at a
precarious time for charities.  Americans are a generous people, but many
charities are still recovering from the past several years when charitable
giving has been flat and even decreased for many organizations.

Again, I urge you to oppose changes to the in-kind contribution rules as
well as any unreasonable and burdensome legislation that would harm the
charitable sector.  I very much appreciate your support.

Thank you for your consideration.
Sincerely,