Maybe this has been posted here before, but worth taking another ok. http://www.google.com/url?q=http://www.jdsupra.com/legalnews/tax-court-no-mercy-for-donors-with-inad-35146/&sa=U&ei=n8voUMDZMeSE2gXu-IHADQ&ved=0CBoQFjAC&usg=AFQjCNEmuGhUP8uRyAiVeeJJ88wV2LL0Dg