Translation: The IRS has no authority to allow taxpayers to roll their payouts back into their IRA and then make the allowed donation.

WSJ: IRS: No Charitable IRA Do-Over

South Africa's defence department told the paper the donation was part of an agreement that dated back to 1997.

BBC: South Africa court 'halts Zimbabwe helicopter donation'

In 1843 the ABS sold the first-ever charitable gift annuity, a now-popular fundraising device in which a person makes a donation to a tax-exempt entity and gets back a specified annual return for life.

FORBES