You can't write off donations to fully offset income -- only 1/2 of your yearly income can be offset by charitable giving (or 30%, if you're stupid enough to do

You can't write off donations to fully offset income -- only 1/2 of your yearly income can be offset by charitable giving (or 30%, if you're stupid enough to donate to someone else's private foundation charity). This would also not be "blatant tax fraud". Indeed, it is the transaction underlying the private foundation form of charity, which is the oldest type of charity recognized in the US.