I think it might be a by-product of that. I respect Mr. Burrows' comment that probably a lot of people who are making $10 donations to a child's Jump Rope For Heart are not thinking about the tax benefit. I think there could be a small by-product, but I would argue that the main benefit of changing the taxation for the under-$200 level is more for simplicity and parity--the fact that it's the same for every taxpayer.
On February 9th, 2012. See this statement in context.