Tzedaka Swapping: Halacha vs. IRS

Question

In a recent post you replied: You can give your Tzedaka to a cause that your friend wants to give to and your friend should give to your school. Then it does work. AA It may be a good idea to clarify that while this may satisfy the mitzva of tzedaka, the IRS will take a much different view of it, and, despite that it is "sometimes" done, you may be putting the Yeshiva/shul/etc. in jeopardy. Not to mention the embarrasment to the entire Jewish community when newspapers gleefully print stories of such organizations that help orchestrate/facilitate such schemes. I'm sure that you only meant to give halachic advice and not tax/legal advice. Stu