119. Oliver is the Vice President of Development for the Hookman School, a nonprofit, 501(c)(3) tax-exempt organization that provides K-8 instruction to students with hearing disabilities. The facility will be moving to a new location, and Oliver is organizing an online auction to dispose of surplus goods the school has accumulated over the years. He helps to entice higher bids by noting in the promotional materials that all purchases of goods from this auction will be considered donations, and that those who participate will be entitled to take a tax deduction for the amount of any check they send to the school as a result of what they might purchase during this fundraising event, and the actual goods being provided will be considered a thank-you gift for their donations. Oliver tells those who enquire that he will provide a substantiation letter to document these donations, even if the purchase is less than the amount in the threshold required for these letters.
a. Is Oliver’s behavior ethical?