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bluGill ,

the others have described things well so read them first!

the irs looks at large charitable donations with suspicion because it is easy for a charity to pretend to do good but really just things the donars would do anyway but now they can deduct it. Thus large donars often have to do a match of smalaer donars as the large donation with no small donars suggests only the rich care and so maybe it isn't really charitable.

remember the above is a factor in some cases but shoud be considered only after you exhaust the other reasons to do this and find they are not enough.

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