Jerry Baker and his wife, Hammi, started a church known as the Church of Tropical Worship (CTW) about two years ago. The CTW was organized under state law as a separate legal entity and has a set of charter rules that other CTW churches (of which there are currently none) must follow. The rules, largely prescribed by Jerry, require any new minister in the church to undergo an education training process that consists of a trip to a tropical location such as the South Pacific or Caribbean where the minister must devote his or her time to tropical activities such as tanning, luaus, tropical drinks, snorkeling, and so on. The trips are often taken during the winter because the church meets regularly only during the summer months. There are currently over 125 registered members in the church but only 2030 show for any particular church service, held at the only existing church location, an elementary school rented out on Sundays during the summer. To practice their beliefs, the Bakers took a two-week trip to Tahiti this year to worship the tropical lifestyle. The cost (e.g., airfare, hotels) of this religious pilgrimage was $5,250. Jerry wants to know if he can deduct the cost of this trip as a charitable deduction on his Form 1040, Schedule A.