When Congress reforms the tax code, it should pursue three broad objectives: To restore vigorous economic growth, simplify the tax code, and strengthen civil society, so that fewer decisions are made by the federal government and more are made by voluntary associations.

One of the best ways to achieve this last goal is to increase charitable giving to 3 percent of gross domestic product. Tax reform could help achieve this goal by making the charitable deduction universally available to Americans of all income levels — whether or not they itemize.