California would likely have a problem getting a 501c3 charitable tax exemption certificate from the IRS.
“California would likely have a problem getting a 501c3 charitable tax exemption certificate from the IRS.”
That wouldn’t help them anyway.
The contribution wouldn’t be tax deductible because the contributor gets a benefit in exchange for the contribution.
This is from the instructions for Form 1040 Schedule A, where itemized deductions are claimed:
“If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit.”
A dollar-for-dollar reduction in state tax, in exchange for the contribution, is CLEARLY a benefit. The whole contribution is nondeductible.
Publication 526 has more details, but the rule is clear.
https://www.irs.gov/pub/irs-pdf/i1040sca.pdf
https://www.irs.gov/pub/irs-pdf/p526.pdf