I'd have to think through this, I don't to a lot of NOLs nor do I have charitable contribution carryovers.  I can't see how this would create an NOL but I'm thinking there might be some fringe cases where forcing itemized deductions would let you carryover an unused charitable contribution to future years while still having $0 tax.  It's an interesting thought exercise but probably not worth the investment in time to play around with at this point in tax season!

Rick