body: This is a question about Step Transactions. IRS, USA. 
  
  
  Suppose I am retired and of limited income, so my tax bracket is about 10% and I don't itemize. 
  
  
  I want to give $10,000 to a 501(c)(3) charity. But I won't get any tax benefits if I do, because that won't overcome the new itemization threshold of $12,000. 
  
  
  **My plan is to give the money to Judy, who will then give it to the Nature Conservancy**. Judy is in a 32% tax bracket, so will get back $3200 of net tax benefits. My gift isn't taxable income to Judy, since it's under the $15,000 gift tax exclusion. 
  
  
  Judy's onward gift is not optional. She must agree to donate it or no deal. 
  
  
  **Does this violate the "Step Transaction Doctrine"?** Effectively Judy is getting $3200 knocked off her taxes that I am not eligible to take.
  
  
  
  
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  Second scenario. Suppose I am an old-school conservative and believe in conservation, but the new conservatives would be gravely offended to see me donating to the Nature Conservancy. That would hurt my planned State Senate run. **This motivation is entirely innocent, and the tax benefit is an unexpected side-effect**. Does that change the picture? 
  
  
  
title: Can I give money to another to give to charity, so she gets a deduction?