The staff of the Joint Committee on Taxation estimated that, for the federal government's fiscal years 2005-2009, the tax expenditure for the income tax charitable contribution deduction is $228.5 billion, of which $34 billion is for gifts to educational institutions and $25.2 billion is for gifts to health care organizations (Estimates of Federal Tax Expenditures for Fiscal Years 2005-2009 (JCS-1-05)).