United States v. Estate Preservation Services, 38 F. Supp. 3d. 846 (E.D. Cal. 1998) aFd 2000-1 USTC 7 50,203 (9th Cir. 2000).

[30] The Supreme Court has held that "[a] payment of money generally cannot constitute a charitable contribution if the contributor expects a substantial benefit in return." United States v. American Bar Endowment, 477 U.S. 105, 116-17, 106 S.Ct. 2426,91 L.Ed.2d 89 (1986) Furthermore, to qualify as a charitable contribution, the donor must have surrendered dominion and control over the funds. See Pollard v. Commissioner, 786 F.2d 1063, 1067 (11th Cir. 1986). Thus, statements that an individual can use a charitable foundation to disburse funds back to the donor or the donor's family are false.

[United States v. Estate Preservation Services, 38 F. Supp. 3d. 846 (E.D. Cal. 1998) aFd 2000-1 USTC 7 50,203 (9th Cir. 2000)]