[82lsju]

I'm also not convinced that there's any real justification for subsidizing the giving of money to a institution that's worth more than many countries. IIRC at least one of the tax bills includes a provision taxing endowments over a certain amount, that's probably the bigger deal than the seat deductibility thing.

if the cutoff is $1 billion looks like it would impact about 100 Universities.  If it is $10 billion about 10 Universities.

https://thebestschools.org/features/rich...-research/

[82lsju]

I'm also not convinced that there's any real justification for subsidizing the giving of money to a institution that's worth more than many countries. IIRC at least one of the tax bills includes a provision taxing endowments over a certain amount, that's probably the bigger deal than the seat deductibility thing.

if the cutoff is $1 billion looks like it would impact about 100 Universities.  If it is $10 billion about 10 Universities.

https://thebestschools.org/features/rich...-research/