The Administration's 2010 and 2011 budget outlines contain a proposal to cap the value of itemized deductions at 28%, for high-income taxpayers. In the 2010 proposal, the expected revenue was dedicated to addressing health care issues; as other sources are expected to finance health care, the proposal is now part of the increased taxes on upper-income taxpayers. This report contains information on the comparisons to past tax changes, estimated effects on aggregate charitable giving, effects by types of charitable objectives, estate tax issues, historical changes in the estate tax, effects of changes in the estate tax by types of charitable objectives, policy options, and related information and figures.