My response to that would be that the stretch tax credit, which I'd like to go back on record as saying would be our first choice, would benefit small to medium charities more than it would benefit the larger, well-known charities, such as hospitals and universities. The removal of capital gains on private securities and land and real estate would probably benefit the larger charities more, just because they already receive larger gifts generally.
Part of my previous answer comes from the fact that I've been doing a lot of work with agencies that serve the homeless. They are not large agencies. Whether they're focusing on addictions or affordable housing or whatever the contributing factors to homelessness are, they would greatly benefit from being able to receive gifts of land and real estate.
I think the charitable tax credit is a clear benefit to smaller- to medium-sized charities that generally find it harder to raise money, and perhaps have a higher cost of fundraising attached to that.
The other one is kind of both.