Downing Street has said the government will launch a formal consultation in the summer over its plans to limit the tax relief on charitable donations.
The plans will see charitable donations capped at £50,000 a year or at 25% of an individual's income - whichever is greater, from 2013.
The cap was announced in last month's Budget.
Regarding the consultation, a spokesman said there were "various options on the table" and ministers wanted to "get the balance right", according to the BBC.
The planned cap has been criticised by Labour and some senior government figures.
Ministers say they want to end the practice of wealthy people minimising their tax bill - sometimes to zero - by donating to charity.
Although the donor does not personally profit in this way, it means they are choosing where their money is spent - unlike normal taxpayers.
Downing Street said the consultation would begin after talks with individual charities.
Earlier, Exchequer Secretary to the Treasury Mr Gauke defended the planned cap, telling BBC Radio 4's Today programme: "Our concern is that it's not fair that the vast majority of people... make a contribution towards the NHS and armed forces and so on, but there are some wealthy individuals whom the tax system essentially allows to opt out."
The government has talked about the need to prevent people giving to "dodgy charities" in order to minimise their tax.
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