If we look at the amount of money people earn, pay taxes on, and how wealthy they are, many patterns show up. Including rich people donating to avoid taxes and poor people without much income not being able to deduct $1K. Or $2K. Pick any number. $100 is the unimportant part.

I changed the number to $2500 if that makes it easier. That does dilute the importance because a lot if not majority of the country can’t donate $2500 extra a year from their current budget and income.