In our January 4 post, we summarized an article where the author presented the viewpoint that the American Taxpayer Relief Act of 2012 could have a negative impact on charitable giving in light of the reinstatement of a limitation on itemized deductions.   The Urban Institute Center on Nonprofits and Philanthropy has released an article “What Does the Fiscal Cliff Deal Mean for Nonprofits” (January 2013), where the authors (Joseph Rosenberg, C. Eugene Steurle, and Katherine Toran) take a different view, providing “[t]he major individual income tax provisions are estimated to increase giving by $3.3 billion or 1.3 percent, relative to 2012 law, mainly because of the increase in the top marginal tax rate.”  The article goes on to explain that the impact of the limitation on itemized deductions “has negligible effects on the tax incentive for charitable giving.”  The full article may be obtained by clicking here.