Christian churches hold a significant leadership role in the NGO space in the U.S. and worldwide. To provide an incentive for giving to Christian churches, the federal and state tax code provides a tax deduction for contributions to churches as 501(c)(3) organizations. Can federal and state policymakers do more to provide Christians and those who admire the work of the church with an incentive to give more? Yes.

In the State of Arizona, the Legislature wisely provides a host of income tax credits for contributions to qualifying non-profit organizations. The tax credits are not for general contributions, but, rather, apply to contributions to non-profit organizations that educate children (preschool through high school) and assist the poor. These causes, which have been of interest to the church since Jesus' ministry, are worthy of favorable tax policy nationwide. To be sure, secular organizations will also benefit from nationwide adoption of this policy. To this, I say, "The more doing the work of God, the better."

I invite comments to this post with accounts of tax policy in other states that provides tax credits for contributions to non-profit organizations.