The AMT: Still a Trap for the Unwary
One of the goals of charitable gift planning is minimizing the tax cost by giving when the donor's marginal tax rate is highest. Many donors reflexively think their tax savings are simply calculated by multiplying their marginal rates on ordinary income by the amount of the donation.
Woehrle, Christopher P., "The AMT: Still a Trap for the Unwary" (2016). Faculty Publications. 594.