So let's say I make $10M bucks this year.
I then hire an "artist" for $25K to make some "art" for me.
They puts some pastel strokes on some canvas and sign it.
I thank the useless fuck and pay the money.

Then I get a mate of mine who happens to be an appraiser,
to appraise the "artwork" and he values it at $10m bucks.
Noice.

I then donate the $10M "artwork" to a museum or gallery.
I then claim this as a charity donation "to the arts" and of course...

...I pay no income tax this year

Fast forward to me at said gallery being heavily ironic.
"This is just stoopid" I say out loud.
Then the hipster doofus with a man-bun standing next to me says,
"No, you just don't understand because you are uncultured".