I have to correct a misconception that seems to be floating around:

If a donor's intent is to escape tax, and if the donor knows *or has
reason to know* that the recipient institution doesn't intend to use the
gift in a way related to its mission, then it doesn't matter how long the
gift is kept:  the donor was not entitled to a full deduction in the
first place.

This is another way of saying that a scam is a scam is a scam, and simply
keeping a gift for two years doesn't alter the fact.

Andy Finch
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AAM Government Affairs