Nearly two out of three taxpayers take the standard deduction, rather than itemizing deductions, such as mortgage interest, charitable contributions and state and local taxes.
First, the taxpayer must elect to itemize deductions, and the total itemized deductions must exceed the standard deduction (otherwise, itemization would not reduce tax).
A list of requirements for membership itemized the following: listening ability, good manners, obedience, and making a pledge ("bayat") to follow one's superiors.
