The petitioner's son died and the petitioner received $75,000 on account of the son's death. The petitioner (and wife) used the insurance proceeds to establish a scholarship fund in honor of the son. The fund was set up as in irrevocable trust, except that the petitioner reserved the right to amend the trust if funds would be distributed to students solely for educational purposes. The trust was not a tax-exempt charity. The trust made payments to three high school students from its investment income. The petitioners did not include the investment income in their gross income, but claimed the payments to the students as charitable deductions. The IRS disallowed the charitable deduction attributable to the amounts that originated in the trust. The court denied the charitable deduction because the trust was irrevocable. The petitioner did not need to report the trust income nor was the petitioner entitled to any charitable deduction attributable to payments the trust made. In any event, no charitable deduction would be allowed because the payments did not qualify as charitable contributions. The amounts were paid directly to the students who were not charitable donees. In addition, there was not contemporaneous written acknowledgement of the "charitiable" contributions. Kalapodis v. Comr., T.C. Memo. 2014-205.