This Article takes the critical position that taxpayer pluralism, a distributive justice principle that underlies the current charitable tax incentive, is violated when an elite class of taxpayers are empowered to determine which charities merit subsidization. Recent enactments brought in by the TCJA will most likely place a damper on giving from low- and middle-income taxpayers. Charitable giving from high-income taxpayers, however, will remain unaffected because they’re more likely to itemize their deductions and will continue to receive tax benefits for their philanthropy. This Article proposes a non-refundable charitable tax credit to replace the current below-the-line deduction to induce giving from a wide-array of donors in an effort to restore taxpayer pluralism—supported by both a detailed economic and philosophical analysis. Finally, this Article outlines the foundations of a charitable tax credit system that prioritizes giving to different charitable subsectors based on the following factors: the positive externalities generated by each charitable subsector, the price elasticity of giving, and the government’s ability to subsidize each charitable subsector in the absence of a tax incentive.