Minnesota allows a deduction for donations over $500 so that one is still open for my cheater wannabes.  I had a classic cheater wannabe last week.  Young guy married one of my young lady clients 4 or so years ago.  She is self employed and he lost his job during 2024.  He e-mails me last week with a 1099NEC for a couple grand.  In the e-mail he tells me that he did some work for someone that he knew "under the table" and was a little surprised when the transaction popped up "on the table" with the 1099.  He was just so close to getting some free money 🤑