May 15th, the refund date for much of the American tax season, can become a civic moment of generosity — backed by a deduction that, after the OBBBA reform, now reaches non-itemizers too.
Donation deduction now also available to non-itemizers, expanding the pool of taxpayers who can capture the Social Dividend.
Positioning May 15th as the civic moment equivalent to Spain's July 2nd: peak fiscal attention becomes peak generosity.
Pre-registered randomized controlled trial (RCT), deployed in Minnesota, Arizona and Texas, in collaboration with the Loyola Behavioral Lab.
Joint work with philanthropic-infrastructure and behavioral-economics organizations to validate the effect of civic framing on giving.
Illustrative example based on current deduction brackets. Not a substitute for tax advice.
| Eligible amount §170(p) | — |
|---|---|
| Estimated extra refund | — |
The experimental design has been shared with behavioral-economics and philanthropic-infrastructure specialists in the US, including organizations linked to GivingTuesday. The academic framework is documented in parallel under Give More Tomorrow.
Technical document — 2026 edition.