After a handful of legislators on a special tax reform task force in 2005 were lobbied by LDS Church officials and asked to keep the charitable deduction, the LDS Church issued a clarifying statement. It read: "As have many charitable organizations, The Church of Jesus Christ of Latter-day Saints has consistently made known its strong support of state tax deductions for charitable giving. The church has shared its long-standing position with the public and elected officials.

"The church joins with most charitable organizations in the belief that our community is best served by providing tax incentives for the support of charitable activities. All such organizations play a vital role in providing for society's poor and needy, education and the arts, and in meeting other important social needs."

A true flat-rate income tax has no deductions, exemptions or credits. And the 5.35 flat-rate plan adopted last spring holds true to those lines.

But Tuesday, Huntsman suggested a modified flat tax. The rate would drop to 5 percent, luring more Utahns into the flat-rate alternative.

However, to give more tax breaks to lower- and middle-income Utahns, Huntsman's new 5 percent system would also give personal tax credits, ranging from $300 for a single person to $600 for a married couple, with $115 for each dependent still living at home.

If adopted, that new flat-rate system now has some credits. And how does Huntsman and true flat-rate tax-backers hold the line against adding a charitable deduction to a system that already is giving some special breaks?

"The data shows that where these kinds of changes have been made, there is no measurable effect on charitable giving," Huntsman said.

Eighty percent of Utah lawmakers are members of the LDS Church, many of them holding lay leadership church offices at one time.

"I hope there is no opposition to this course" from the LDS Church leaders, said Rep. Greg Hughes, R-Draper, a longtime flat-tax supporter.

"We see this dual track system as a win-win for everyone," he added. "We still have the old system that has a mechanism for charitable giving, and we have a new (flat-rate) system that saves most (Utahns) more money. And when there is more money to spend in a home, that (allows) greater charitable giving. Our dual track plan incentives more giving to charities under both tracks."

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E-mail: bbjr@desnews.com