So stupid. A donation only counts as a charitable deduction if it is made with no value received in return. If Connecticut, California, and the others play this, you receive something in return, i.e., exemption from an equal tax bill.
In reality, if this worked, every state would do it, because now you would get the doubled basic deduction, as well as the full deduction of state taxes.
The only hope this strategy has is if so many people do it, that the IRS doesn’t have the resources to go after them all. Unfortunately, I think others would consider it revolution, with attendant consequences.
(B) Content of acknowledgement. An acknowledgement meets the requirements of this subparagraph if it includes the following information:
(i) The amount of cash and a description (but not value) of any property other than cash contributed.
(ii) Whether the donee organization provided any goods or services in consideration, in whole or in part, for any property described in clause (i).
(iii) A description and good faith estimate of the value of any goods or services referred to in clause (ii) or, if such goods or services consist solely of intangible religious benefits, a statement to that effect.