Glad to hear the CTL gives every single penny of expendable income to tzedaka. Dollar for dollar, what the IRS gets, tzedakos won’t. However, if he is in such a bracket that the deductions will cost him 20K, he will surely save a chunk on the drop in the marginal rates at the upper end.
On a slightly lower scale that many more of us are at, please note: Personal deductions gone. So a (hypothetical) family with 8 kids (and our community has a lot of those) will now have to pay tax on 41,500 more in income. Maybe there will be a slightly better bracket, and standard deductions goes up (If you pay a mortgage and give maser, that won’t help you much either), that is still thousands more in tax expense than before. The average baal mishpacha of a decent size making between 80-120K, not the rich of our world by any standards, are gonna get socked like you wouldn’t believe.