It's different in the US: 'The taxable income of the donor is reduced by 300 USD. If the donor's income was in the 35% income tax bracket both before and after

It's different in the US: 'The taxable income of the donor is reduced by 300 USD. If the donor's income was in the 35% income tax bracket both before and after the deduction, the donor's tax liability (amount of taxes owed to the government) is reduced by 105 USD.' http://en.wikipedia.org/wiki/Charitable_contribution_deductions_in_the_United_States http://en.wikipedia.org/wiki/Charitable_contribution_deducti...