To preface my post , please note I had a business for 30 years that prepared tax returns and coached people in how to plan finances for filing a return. I am writing this to explain why this alleged tax exemption is more of a red herring than reality. I had many clients over the years that had receipts for donations to many different organizations that were non-profits. When I prepared a tax return there is a standard deduction. Last time I did a return it was around $10,000. About 98% of the time the deductions never exceeded the standard deduction. This covered donations, taxes, medical expenses, paid mortgage interest, ect. From this information I stopped asking for receipts and donated cash when ever possible.
Finally, I quit the business 5 years ago, not because of the money I was earning, but for the following. Came across some works of Joseph R. Banister, former IRS special agent. His job was to collect alleged taxes due. One person he was doing this to had not filed a tax return for over 10 years. Mr. Banister was told by the person he was attempting to collect, there was nothing in the IRS code that requires him to file a return. Bannister, because of his faith in God decided to actually check it out and he found out it was true. When he confronted his boss about this, they asked him to resign.