I don't know why everyone is beating up on this unknown taxpayer.  I see a return like this once or twice a year, where the contribution is limited to a percentage of AGI and something like half of it is carried over to the following year. Working on one right now.  Client received a large inheritance and gave 10% to the church.  He didn't ask before he did it, but I would have told him that it was probably a whale that would take a couple years to swallow.