Jerry Baker and his wife Hammi believe in the worship of the “Sea God,” which is a very personal religion to Jerry and Hammi. To practice their beliefs, the Bakers want to take a two-week trip to Tahiti this year to worship their deity. The cost (e.g., airfare, hotels) of this religious “pilgrimage” is $5,250. Jerry wants to know if he can deduct the cost of this trip as a charitable deduction on the joint Form 1040, Schedule A.