I'm wondering then, would we not see in tax planning instead...? A person who is looking at giving that year—he has $100,000 he'll donate to charities or he can give land. Now, if he sells the land and gives it to you, he'll pay 50% tax, or he can just give you the $100,000. Won't you just see substitution in tax planning? It doesn't necessarily increase the money given, but just on what type of giving actually happens.
