Forget the IRS rules.
According to God’s rules, give with no expectation of reward. If you give expecting some kind of payback, it doesn’t count.
It might be helpful giving.
It might be significant giving.
It might be sacrificial giving.
But it isn’t charitable giving.
Matthew 6:2-4 (CEV)
When you give to the poor, don’t let anyone know about it. Then your gift will be given in secret. Your Father knows what is done in secret, and he will reward you.