It’s a testament to Americans’ generosity that the wealthiest among her citizens are the ones who tend to give more of their incomes to charities such as soup kitchens, institutions of higher education or medical research. But that fact is also the center of a political controversy that too often pits advocates of bigger government against recipients of charitable generosity.

The Big Government advocates, led by President Obama, want to limit the tax deduction for charitable contributions because they believe it will increase the flow of money to the IRS. The Congressional Budget Office estimates that deduction was worth about $40 billion in 2013, with more than 80 percent going to the wealthiest 20 percent of taxpayers in terms of income, including 38 percent to the top 1 percent.