Assume for a moment that you’ve invested a lot of money into a tech startup. While reviewing the company’s financials, you see that they’ve given 5% of their post-tax profits (a portion of which belongs to you) to arts education charities. How do you feel about that?
In an attempt to “do it the right way” many companies, foundations, and individuals add specific conditions to their charitable donations. But adding restrictions to a gift adds unnecessary complexity, reduces the impact of the gift, and in some cases can turn out to eliminate your tax deduction. In other words, it's generally a bad idea.