It would remove an economic distortion, and I'm all for that; charitable giving, too, needs to be worth what you pay for it. Nonetheless, your example illustra

It would remove an economic distortion, and I'm all for that; charitable giving, too, needs to be worth what you pay for it. Nonetheless, your example illustrates the point quite well. Simplifying the tax code, and making it do what you want it to do, are not the same problem.