[somecontext]

For the benefit of others, it appears that "WRA" refers to https://en.wikipedia.org/wiki/War_Revenue_Act_of_1917

This was surprisingly hard to determine, as it appears this is one of very few such references on the internet.

[bilbo0s]

Sorry.

My bad. I should have defined what that was for people.

WRA of 1917 is what introduced the charitable deduction to the tax code of the United States.