The Christmas season is a time of gifting, not just to family and friends. Charities solicit, hearts open and charitable contributions are made. Mailboxes and computers overflow with solicitations.

With the exception of assiduous record keepers who know to the penny every gift to every charity in the preceding year, it is easy to contribute more to a charity than would have been intended. It all comes clear at tax time, but gifts cannot be withdrawn in March or April.