I will try to be very quick. You know how difficult that is in my case.
What would be the reaction in the charitable donation community if one group in particular, specifically food banks and shelters, were singled out and donors of food could claim the expense as a deduction, something that is not the case at the moment? What would be the reaction if food banks were allowed to take a donation of real estate? This would apply only to shelters and food banks. What would happen if donations of equipment were allowed, such as tables, vehicles, gasoline? Fourth, what would be the reaction if those providing space at no cost were allowed a reimbursable tax credit? At the moment, religious communities quite often provide organizations of that kind with space.