To improve your chances of getting full credit, provide a sales slip or gift receipt, return the item in new condition, unopened, and with all packaging material.

FORBES: Returning A Gift? What You Need To Know About This Year's Return Policies

Under the new regime, if you adequately and honestly disclose a gift, the IRS has only the usual three years to audit your return and can't reopen the issue in a later estate tax audit.

FORBES: Play Ball

The gift is believed to be largest philanthropic investment to advance cardiovascular medicine ever reported in the United States.. In return for the favor, the university has decided to name the new cardiovascular institute the OHSU Knight Cardiovascular Institute.

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