Massachusetts Charitable Contributions Tax Deduction Initiative, Question 7 (2000)

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The Massachusetts Charitable Contributions Tax Deduction Initiative, also known as Question 7, was on the November 7, 2000 election ballot in Massachusetts as an initiated state statute. It was approved.

The initiative proposed a state income tax deduction for charitable contributions.

Election results

Question 7 (Charitable Contributions Tax Deduction)
Approveda Yes 1,834,305 67.10%

Official results via: The Massachusetts Secretary of the Commonwealth

Text of measure

Ballot question

The question on the ballot was:

Do you approve of a law summarized below, on which no vote was taken by the Senate or the House of Representatives before May 3, 2000?[1][2]


The official ballot summary for Question 7 was:

The proposed law would allow taxpayers who give to charity a state personal income tax deduction for those charitable contributions. A taxpayer could take a deduction from any Part B income, including wages and salaries, of an amount equal to his or her charitable contributions for the year. The taxpayer could take the deduction whether or not the taxpayer itemized deductions on his or her federal income tax return. The proposed law would apply to any contribution that met the definition of charitable contribution used under federal income tax law.[1][2]

Full text

The full text of the legislation proposed by Question 7 is available here.

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The measure was supported by The Committee to Encourage Charitable Giving. They offered to following reasons for voting for the initiative:

  • The proposed law encourages people to give to charity, with an expected $220 million per year increase in charitable gifts.
  • Massachusetts is one of only 8 states that does not allow a charitable deduction from taxable income.
  • Massachusetts was recently ranked 48th out of 50 states in the "generosity index" of the Catalogue of Philanthropy.


The initiative was opposed by State Senator Michael W. Morrissey. He argued that the proposal was written to make it possible for some individuals to "avoid their fair share of taxes even if they make a contribution to an out of state institution that brings no benefit to Massachusetts or its citizens." He also complained that the proposed law's definition of "charity" was too vague and cited a Wall Street Journal article from May 5 2000 documents abuses to the charitable giving deduction by wealthy individuals.

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External links

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