Obama Defends Push to Cut Tax Deductions for Charitable Gifts

Nonprofits such as universities and arts institutions that rely heavily on large donations from wealthy individuals are more likely to be affected by the administration's proposal than are food banks, shelters and other social service groups that raise money in smaller amounts.

Dean A. Zerbe, managing director of Alliant Group and a former senior tax counsel to the Senate Finance Committee who closely tracks the nonprofit sector, said he has no doubt that Obama's proposal would change wealthy donors' behavior.