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Charitable foundations have a profound stake in maintaining the estate tax.
It is not simply a matter of preserving the billions of dollars of charitable bequests that flow to charities as a result of the estate tax. As foundation trustees and foundation executives, we believe the estate tax should be retained. It is a key component in our nation's progressive tax structure. As philanthropic leaders, we know the importance of the state and federal revenues generated by the estate tax and how these resources are used to address community needs. We also know that eliminating the estate tax would have a devastating impact on charitable bequests.