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The National Committee for Responsive Philanthropy and its partner in the effort, Independent Sector, say that without the estate tax, donors who might have earmarked their riches for charity to lessen their heirs’ tax burden might instead decide to leave more of their assets to children and grandchildren.

“If the estate tax is repealed, it will have a hugely detrimental impact on charitable giving by the extremely wealthy,” said Aaron Dorfman, president of the National Committee for Responsive Philanthropy, one of the two groups leading the lobbying on the issue. “It’s especially going to hit transformative gifts of $1 million or more. We’re going to see fewer foundations created, and universities and hospitals will take a hit.”

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