So the recent income tax simplification bill may have complicated things in yest another fashion.
California state senate Kevin de León introduced a bill allowing taxpayers to make a charitable donation to the California Excellence Fund instead of paying certain state taxes. They could then fully deduct that contribution from their federal taxable income rather than being limited to $10,000.
I’m pretty sure that charitable deductions to the state are already deductible at least in some circumstances, so this might be difficult to fight. And I don’t see how the federal government could disallow a state tax credit.