Tax Research Problem: Your clients, Sonny and his wife, Honey, believe in worshiping Ta-Ra, the Sun God. To practice their religious beliefs, they take a weeklong trip to Hawaii to worship Ta-Ra. The cost of this pilgrimage (including airfare, hotel, and meals) is $2,800. Sonny wants to know if he can deduct the cost of this trip as a charitable contribution to his religion. (Be sure to cite your answer with the appropriate tax authority) Issue: Can Sonny and Honey deduct their trip to Hawaii as a charitable contribution made in the practice of their religion? Research Aids: Kessler, 87 T.C. 1285 (1986)