End of estate tax could benefit charities.

Some see a change in law leading to bigger gifts later

Most experts who follow estate tax issues believe that eliminating the unpopular tax will cause a decline in charitable contributions.

Some experts, however, take a different view. At a recent Senate Finance Committee heating on encouraging charitable giving, John Walters, president of the Philanthropy Roundtable in Washington, stressed that allowing people to accumulate wealth would result in increased contributions to charities.

"At the high end, there's a greater willingness to give to char