Abstract: Philanthropy in the United States is recognized as the most flourish in the world，whose development has long been considered to be promoted by the tax system as the most important means.In the federal level，the tax system arrangement for individual charitable giving includes individual income tax deduction，estate tax and gift tax.The tax system arrangement has four features:complete tax system，different proportions of pre tax deduction to orientate donation，high progressive tax rate to encourage the rich to donate，and declaring autonomously and choosing deduction methods freely.In order to solve the problems in pre tax deduction of individual charitable donation in China，we could set different deduction ratios to encourage donations，formulate various deduction methods for donators to choose，and enact estate tax and preferential policies promptly to design the system.

Key words: America, individual donation, pretax deduction of income tax, estate tax, gift tax