Proposed charity tax deduction

I like President Obama's move to limit the charitable deduction to 28%. The problem that we have is that right now, a single person or couple who makes over $357,000 a year will have a 35% tax discount on charitable deductions, while someone of more modest means (perhaps $100,000 in income per year for a single person) would only have a 28% reduction in tax.

Unlike a mortgage credit, child tax credit, or event a retirement credit, charitable giving is supposed to be an act of altruism. The tax benefit is supposed to be a bonus. So those who really gave with the best of intentions will not be deterred. Additionally, the current system in a way rewards a rich person for donating a (likely) smaller portion of their income versus someone who is not as wealthy but actually donates a larger portion of their income to charity.

The best solution for charitable giving would be some type of a flat tax credit, which this move takes us closer to. Perhaps 28% for all givers (even those with lower incomes) would be best. Either way, the charitable giving tax deduction should not reward someone who only uses charitable giving as a tax shelter.