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