Expanding this type of benefit to state income taxes might raise legal questions if the charitable contribution is viewed as being made expressly for the purpose of reducing one's tax bill, according to Max Behlke, director of budget and tax at the National Conference of State Legislatures.
The basic issue is that the original example they use is a "conservation" donation, as opposed to a levied amount due being paid by a "charitable" donation for the express purpose of lowering the federal tax bill. To this layman's eyes, there is no way for such a scheme to be legal - the contribution in question is not made for a charitable purpose at all, simply to reduce the amount of federal taxes owed.
Charity hinges on serving a non-fiduciary purpose (at least marginally).