You propose a very simple action but it gets more complex, like tax law. If you write a check tocharity - you're a *hero* and you do accomplish thesame deduction from income. Along with being a *hero*you get to deduct: any state taxes you pay, homemortgage and realestate tax, and even your gamblinglosses (up to amount of winnings :~) For most folks, writing a check to charity for thatamount, isn't in the cards, but you "could" do it, just like you say.
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