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A proposed change to federal income tax laws would eliminate deductions from taxable income for donations a taxpayer has made to charitable and educational institutions. If this change were adopted, wealthy individuals would no longer be permitted such deductions. Therefore, many charitable and educational institutions would have to reduce services, and some would have to close their doors.
The argument above assumes which of the following?
A. Without the incentives offered by federal income tax laws, at least some wealthy individuals would not donate as much money to charitable and educational institutions as they otherwise would have.
B. Money contributed by individuals who make their donations because of provisions in the federal tax laws provides the only source of funding for many charitable and educational institutions.
C. The primary reason for not adopting the proposed change in the federal income tax laws cited above is to protect wealthy individuals from having to pay higher taxes.
D. Wealthy individuals who donate money to charitable and educational institutions are the only individuals who donate money to such institutions.
E. Income tax laws should be changed to make donations to charitable and educational institutions the only permissible deductions from taxable income.
正确答案为A。我在A,和B中纠结,后来选了B。以下是我当时做的思路,求指出问题!谢谢!
B里面说了Money contributed by individuals who make their donations because of provisions in the federal tax laws,那也就侧面说了如果没有tax deduction,这些人不会再继续捐钱。且B说的only source可以推出慈善机构会减少服务甚至不能经营。
而A只说有些人捐钱减少,但并不能推出慈善机构就会缺钱从而减少服务什么的,慈善机构可能本身接受的donation revenue就大于提供服务的开支。
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