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The provision doubling the standard deduction — the amount of income that tax filers are allowed to automatically shield from taxes — could hamper fund raising by colleges.The change, if enacted, would be expected to decrease the percentage of taxpayers who itemize their tax deductions, such as donations to alumni funds, from about 30 percent of filers to just 5 percent.The compromise bill would avoid proposed changes in the Lifetime Learning Credit, valued at up to ,000, and the ,250 corporate deduction for employee education-assistance plans.

Lucy Dadayan, a senior researcher at the Rockefeller Institute of Government, part of the State University of New York, said the bill would reshuffle the “tax burden among various income groups without any coherent strategy,” but could have the greatest impact on high-tax states such as California, New York, and New Jersey.

Nonprofit leaders have estimated the provision would lead to a -billion drop in charitable giving nationwide.

Doubling the standard deduction could also put a huge dent in some state budgets, leading to cuts in appropriations for public colleges and state student-aid programs.

The bill also would not remove the ,500 deduction for interest paid on student loans.

And special bonds, called Private Activity Bonds, would still be available to nonprofit organizations such as private colleges and alumni foundations.

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