I may not be getting it? If the income you to some degree superintend is spread across households, they can each give up to the cap, but you still end up with only 60% of the sum donated. 1/

I'm far from a tax accountant, but some things you might try would be to reduce your taxable income before any donations. 2/

If you are running any kind of business, you could buy business equipment and deduct up to $1M rather than depreciate it. Or find customers or vendors you'd like to support and offer prices that yield a loss. (You'd want to clear this with a lawyer I think, though.) /fin