Nonprofiteer gets it right:

So if you have $100,000 to spare, you can avoid all taxes by giving to charity, whereas if you don't make enough money to itemize, your gifts will come from taxable income.  This shouldn't be a surprise coming from the same people who believe that if you work for your money it should be taxed (the income tax) but if you inherit your money it shouldn't (the estate tax). 

...

And it's a disgrace that organized charity, in the person of the president of the United Way, endorses this as "reform."  If the tax system collected enough, organized charity would face a less impossible task.

Many large nonprofit institutions now seem to behave like greedy Fortune 500 companies. Any legislation that lines their pockets is fine; fairness be damned. If our sector can't stand up for fairness, who will?