You are probably correct Jim. I didn't know there were two types of organizations. Of course the purpose of the corporation isn't the issue. Both are tax deductible so long as the gift is made while alive. And what was said is true - if you leave it in your will it would only reduce the amount of your estate. In any case, the club would be happy to get it and you would be well advised to see a tax accountant or lawyer before doing anything.