ass or fail, the essence of ballot Question 7 has already been cemented in law. But organizers say passing it would reinforce the Legislature's creation of a state tax deduction for charitable donations.
The deduction, which the Legislature approved in July, is similar to the federal tax break for charitable giving. It does not require tax filers to itemize donations, and it does not limit eligible charities to those based in Massachusetts. Supporters of the tax break started gathering signatures for a referendum months before the Legislature acted on the issue. A timing quirk kept the question on the ballot, since state lawmakers approved the deduction a few weeks after the deadline for removing the question.
State Senator Michael W. Morrissey, a Quincy Democrat who opposes the tax break, said no one is actively working to defeat the ballot question because it has been made meaningless. But he said he wants further study of the tax deduction's economic impact. Morrissey said he would also like limits on what organizations qualify as charities.
Coleman Nee, campaign manager for the Committee to Encourage Charitable Giving, has cited studies showing that Massachusetts residents give a woefully small portion of their incomes to charity.
RICK KLEIN
