I work at this university which is 501(c)(3)
The university has announced it is donating $22 million to a nonprofit organization that is redeveloping our city's downtown area, including a new baseball stadium and a children's museum. They are naming the children's museum after the university president and his wife. The university says this donation was approved by the board of trustees, but it hasn't said where the money is coming from, e.g. private donations or student tuition and fees. Can this possibly be legal?

If a church accepts a large donation that is intended to help a parish family with adoption costs, can they then write the check for that exact amount to the family's adoption agency (also a 501(c)(3) to be held on account for the family's adoption expenses?

I have a question for you all.
What is the tax consequences if a PTA votes to donate to an 5 grade fundraiser and later take another vote to split the cost with PTA and 5 grade? Does PTA on a tax view stand to loose their PTA standing?

When one gives to a 501c3, they, presumably, support THAT organization for what they do or who they help. However, when the receiving 501c3 makes a contribution to another one - this distinction is lost and a fiduciary trust has been violated. I do not care if it is legal per the IRS (I am also a CPA) ---It is WRONG to do this and unfair to the donor.

If I understand your question you are asking:

ABUSINESS, want to take a charitable deduction (business limit 10%) for excess inventory for your generous donation of, NOVALUEINVENTORY, to ACHARITY, that is not related or RELATEDCHARITY, that will then make a transfer of these donated goods to ATHRIFTSTORE, that will then sell NOVALUEINVENTORY, to the general public for a profit.

There is no way around the (c)(3) purposes clause and the answer is no. In fact, if there are indications of inurement or private benefit to any individual the organization everyone in this line may be subject to very hefty fines up to and including revocation.

Once the character of an item is changed to a 501(c)(3) donation it never loses it's character as a tax-deductible item designated item. There are many types of (c)(3) activities, however I believe you are asking about CHARITABLE.

The only allowable expenditures from a 501(c)(3) are as cited in the activities submitted to the IRS during its submission for exemption except: Famous words.
1.Except if it is Unrelated Business Income and Form 990T filed and not substantial,
2. Except Funds used for payment of services and reported as required,
3.Except another (c)(3) with documented verification,

One key point to make it easy is the (c)(3) is "walking" in the shoes of Government - thus the allowable deduction on a return under IRC 170.