The Obama Administration is proposing changes to the tax code that will cap the deduction for charitable gifts at 28%. The theory is that lower income people pay 28% marginal taxes, and their charitable giving saves them 28%. High income people pay 36% marginal taxes, so their gifts save 36%. Since the savings is greater, this is unfair to poor people, so the logic goes. But the question is less about fairness to poor people and more about the fairness to charities.