Thanks for all the input on this. As I mentioned in the OP, the "donation" was not for a cause or project, but specifically directed to an individual which is not normally within the scope of this organization. Although I think it is not the first time they have done this. He said it caused a controversy among the members and he wasn't going to do it again, although he is going to give money to this individual again (directly.) And he is amenable to letting it go even though it will increase the amount he has to pay this year. I told him if I could find a ruling or TC Memo, etc relating to this I would entertain the idea. So far, Pub 526 is all I can find, could not even find a reference in the Tax Code under 170.
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