Question #1: must include

- Internal Revenue Code Section

- Revenue Ruling

- One court case

1. In 2018, Doug, who was an investment banker, was indicted for securities fraud. As part of his plea bargain with the federal government, Doug agreed to donate $100,000 to charity. Doing so reduced his prison sentence from three years to two years. Pursuant to the plea bargain agreement, Doug made a charitable contribution to the United Way in November of 2019. Doug has not yet filed his 2019 return. Doug now wants to file the return and intends to take a charitable deduction of $100,000 for the United Way donation. Given the unusual circumstances surrounding the donation, however, Doug wants to make sure he is entitled to the charitable deduction. Please research Dougs question and determine whether he is eligible to take a charitable deduction. Assume Doug would otherwise be entitled to the deduction.

Is doug entitle to the charitible deduction?