The UK government has backtracked on a proposal to cap charitable giving for high net worth individuals at the greater of 1/4 of income or £50,000.  The change of course is not surprising but shows how in increasingly difficult times some governments have tried to increase revenue by decreasing various types of tax incentives including gifts to charities.

Tax relief limit on charity to be axed in fresh U-turn

Nick Clegg: Charity tax U-turn means ordinary taxpayers will subsidise rich people’s donations