When volunteers in a non-profit organization perform services that are the same as, supplement or extend services provided by the Federal government then unrestricted donations to the non-profit organization ought to be treated as tax credits rather than income deductions. This would have the effect of shifting some services to the non-profit sector which can perform them cheaper through the use of volunteers. It should therefore reduce the cost and size of government. And it would tend to increase the capabilities of non-profits and bring even more volunteers to the fore. Of course the particpating agencies would have to be audited on some basis to asure they were doing what they say they are doing. There would be some financial inefficiencies but they would probably be small compared to those reported for government agencies. And this approach would give many more volunteers a satisfying sense of contributing.