I'm not exactly sure yet and have an email out to my tax advisor. My understanding about getting value from a charitable contribution has to do with something like a charity event ticket where 100% of the "donation" is not going to the organization and you get an immediate value in return.

Would love to hear if anyone has tax expertise in this area. Another way of posing the question: if I make a cash donation via credit card to an organization, do I have to account for the 1/1 bonus points earned also?