1. Guru sells car to rich follower. Follower claims car purchase against tax.. Follower donates car to charity and claims tax relief on donation. Charity auctions car, bumping up the price 'cos it was once owned by guru, (justifying the value placed on the car for purpose of claiming tax relief).

2. Guru creates appalling works of 'art' - appreciated only by sycophantic followers. Guru donates some of his daubings to charity. Guru claims tax relief on donation. Charity auctions daubings at greatly inflated prices to sycophantic followers (justifying the value placed on them for purpose of Guru claiming tax relief).

3. Charity uses money raised at 1.& 2. to promote Guru -donations for humanitarian aid are used as devices to promote Guru and (on the basis of his donated daubings) make it look like he's actually supported the humanitarian initiative with his own money.

*disclaimer the above is for demonstration purposes only - it shows what might considered failings in the US admnistration of taxation.