A. That is not a tax question. But I know what you are getting at, you sly dog - and that is cheating!
Each week the member would write a check, payable to the church and not to “cash” (he told the pastor a check payable to the church could not be cashed by a thief, while one made out to “cash” could) for a nice round figure ($200.00 and never $203.75 - this was easier for his own bookkeeping he said) to cover the bulk of the cash in the plate.
When it came time to prepare his taxes he claimed as a charitable contribution the sum of all the checks he had written to the church during the year, which included his normal pledge and holiday donations as well as the weekly checks he wrote to the church for the cash in the plate!
I don’t remember how this person had been caught – only that his “scam” had indeed been uncovered by the IRS in audit.
Needless to say this is pre-meditated tax fraud, and anyone who does this is subject to all the various and sundry criminal penalties and fines that go with tax fraud.
I hope I have answered your question!