Realistically, you sign your return with an affirmation that everything in the return is true, complete and correct to the best of your knowledge. If you include a donation that you know is not true, the word for that is "fraud". Once the IRS has determined that you have commited this fraud, they will tear the rest of return apart limb from limb on the assumption that if you are willing to lie about this, you will lie about other things too. And then they'll open up prior years looking for more issues. If you are comfortable with the IRS moving into your life, that's up to you. I believe the advice above is misguided and dangerous and would recommend that anyone preparing a tax return do so in accordance with the rules and regulations promulgated for that purpose.
