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If we're going to have exclusions you have to exclude Denzel Washington and a few others. Better to just tax the hell out of all of them and rebate to them 3 times as much as they've donated to worthwhile things in the past. They should be like everyone else, in other words, take their money first and only later decide whether they get any back and how they get it back. For example, Denzel gave a lot of money to help veterans so he gets cash back. Matt may have given money to something but his “refund” should be in the form of building an asylum with his refund and then naming it for him to show that it was his refund that built it.