Yuck, JR, however I'm glad you learned something, although none of it is significantly new. That's all old hat stuff.
Checks went out several years ago. You need a letter from the donee for any deduction to taxable income. AMA sent me a letter for each of my donations, one to the building fund, and one to the Museum. Of course you received the same.

The term "tax deductible' is a well used term, and those that have the slightest understanding of the IRC, very well know its applications. There has never been any close relationship between a DEDUCTION and a CREDIT. It's good that now even you know that.

OTOH, "This means that any funds you donate beyond your regular membership dues can be deducted from your taxes." is, in a significant number of cases, a wrongful statement, and should not be published as a true item.
For those that are rather in the know of the current trends reference taxes and tort applications, now advertise, "The donation MAY reduce your taxes."
I cannot say that for used car sales as I don't travel in that medium.

On the other hand: JR I must apologize that I cause you to have to spend so much time on research. My "Federal Tax Course: A Guide for the Tax Practitioner" for the 2004 Tax Year arrived several weeks ago along with the "Special Supplement on The 2004 American Jobs Creation and Working Families Tax Relief Acts." The entire IRC will arrive within the next week.
However I ain't gonna' read it all![X(] Doesn't everyone subscribe to these or like publications?[>:]