由于慈善捐款只有在捐赠者获得的附带价值不超过其捐赠额时才可在联邦一级抵扣税，而上述州法案安排显然不属于这种情况。
Charitable contributions are deductible at the federal level only if the donor receives no more than incidental value for the contribution, which obviously wouldn’t be the case in this situation.