Find primary sources of tax laws (Internal Revenue Codes and Treasury Codes) and establish the guidelines that must be considered when researching what the taxpayers responsibility is when making a charitable contribution in determining the related use requirement. When looking at vague rules concerning the "related use" requirements of charitable contributions, if or how might this topic be interpreted by the Treasury Department or the court system. And, when these sources lead to different outcomes, evaluate which rule(s) take precedence.