26. Robert, a member of the Jewish Community Center, receives an invoice for $3,218 for the catering and room rental for his son’s Bar Mitzvah celebration. He calls the executive director of the center, and suggests that the center provide him with a substantiation letter documenting that he received no goods or services of value, and in exchange, he will write a check to the Center for $4,000. The Center will receive this additional $782 sum to use as it wants, and Robert will benefit from the tax deduction that he would otherwise not receive, so it would be a win-win situation.
a. Is the proposal by Robert ethical?
b. Is the proposal by Robert legal?
c. Who wins or loses if the JCC executive director agrees to Robert’s proposal?