Starting next year, millions of relatively small donations from moderate-income people to mainstream charities could be sharply reduced. The new tax law changes make it less advantageous for many people to donate to charity in 2018. Many taxpayers who now itemize deductions will find it's no longer beneficial for them do so. They'll find that the deductions they normally take, including for charitable giving, don't add up to as much as the new standard amount. Some estimates project that as few as 10 percent of taxpayers will continue to itemize deductions on their returns, down from the current one-third. The wealthiest Americans will likely continue to receive the tax benefit using itemized deductions, including for charitable giving. That means charity could become less of a middle-class enterprise and a more exclusive domain of the wealthy, who tend to give to arts and cultural institutions, research facilities and universities.