Encouraging Giving the Oprah Way

The newest event in reality TV was the lauch this past weekend of “Oprah’s Big Give,” a show that challenges contestants to give away the most cash to help total strangers.  Not that the amount given away is the only measure.  The 10 contestants will also be judged on their creativity, leadership, presentation and accomplishment, according to a Chicago Sun-Times article.  Similar to other contest reality shows, the judges are three celebrities – Malaak Compton-Rock (comedian Chris Rock’s wife), Kansas City Chiefs tight end Tony Gonzalez. and Jamie “The Naked Chef” Oliver – in this case selected in part because of their involvement in various philanthropic organizations themselves.  The contestants stand to win a $1 million prize, but apparently do not know this (or at least did know this when the show was filmed).  The show’s launch was very popular, attracting an audience of 15.7 million, which was the largest audience in prime-time last week for any program not named “American Idol” according to a Los Angeles Times report.

One fascinating aspect of the show is there is not a nonprofit in sight.  The money is provided by Harpo Productions, Oprah’s production company, or possibly by ABC, which is airing the series.  The contestents apparently give it directly to needy individuals or families, such as a homeless family that received a home and car.  While presumably this does not raise a deduction issue for Harpo since the funds look like an ordinary and necessary expense associated with the show, it does raise concerns about whether there is anyone considering the larger picture for those being helped.  For example, the Chicago Sun-Times article asks how will the now formerly homeless family pay the property taxes and other bills that come with their new home?  Or will they find themselves with an unexpected financial burden that they may not be able to meet, such as may have happened to some of the guests on The Oprah Winfrey Show who received cars back in 2004 (see this TaxProf Blog post for more on that story).

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