Step 1: You write a check for $18,000 to your church.***

Step 2: Your church deposits your check, then writes its own for $15,000, pay-able to a private school of your designation for your childs tuition.

Step 3: Your church keeps the other $3,000.

*** Dont be offended if you prefer synagogue, mosque, temple or some other term instead of church. Its just that the IRS regulations use the word church as a generic reference to any house of worship or affiliated religious organization.

Question: How much, if any, of the $18,000 is deductible as a charitable contribu-tion? Why?