Given a passage and a query based on the passage, generate an unambiguous, concise and simple answer to the query from information in the passage. Note that the answer may not be present in exact form.
Q: Average charitable donations by income. The short answer is that the average itemized tax return includes $4,790 in charitable deductions, but that doesn't tell the entire story. First, not everyone who donates to charity can use the charitable deduction. To get the tax break, you need to itemize deductions on your tax return. The IRS has long required taxpayers to subtract the value of anything they receive in return for a charitable contribution before taking a deduction, so someone who gets a $5 tote bag for a $50 donation to a public TV station, for example, can only deduct $45. The national average in 2015 for deductions for state and local taxes, or SALT, was $12,471, and sponsors of the new tax law said the $10,000 cap combined with lower rates should protect most Americans from facing a higher tax bill. As a result, nonprofits are pushing Republicans to include something else in their tax plan that they say would increase charitable donations, but keep taxes simple: They want something called a universal charitable deduction, which taxpayers would get on top of the standard deduction. De Leon is proposing that California provide a credit on its state income tax for amounts given to a state charitable fund as a way to get around the part of the new federal tax law that limits deductions for state income taxes but not for charitable contributions. You may deduct charitable contributions of money or property made to qualified organizations if you itemize your deductions. Generally, you may deduct up to 50 percent of your adjusted gross income, but 20 percent and 30 percent limitations apply in some cases. Nonprofits Fear House Republican Tax Bill Would Hurt Charitable Giving Even though Republicans promise to preserve the deduction for charitable donations, nonprofits say other proposed changes in the bill could discourage as much as $13 billion in annual giving. Accessibility links Charitable Contribution Deductions. This article generally explains the rules covering income tax deductions for charitable contributions by individuals. You can find a more comprehensive discussion of these rules in Publication 526, Charitable Contributions, and Publication 561, Determining the Value of Donated Property. For information about the substantiation and disclosure requirements for charitable contributions, see Publication 1771. “The tax benefit of a federal or state charitable contribution is not regarded as a return benefit that negates the charitable intent,” the IRS memo said, citing federal tax court rulings in 1985, 1989, and 1991. Deductions for charitable gifts do not face the same limit as deductions for state and local taxes, a fact California and New Jersey want to exploit. Query: average charitable deduction
A: 
The average itemized tax return includes $4,790 in charitable deductions