Here is an article on the Chronicle of Philanthropy about New York State’s new law limiting deductions for donors who earn over 10 million http://philanthropy.com/article/NY-Governor-Signs/123863/  It is thought that other states as well as the Federal government may follow this example.  There are some that argue the the more the merrier when it comes to tax incentives for people giving to charity.  However, as New York is seeing the greater the tax incentives for general charitable giving the greater foregone revenue needed to run basic government services.  This may be a ‘luxury’ they cannot afford.  Also while some donors are fixated on tax rates, according to a number of surveys tax barely figures in the equation. Will Canada follow NY’s example?  We will see.