Tax Deductibility of “Rainmaking”

Earlier this month, the folks at TMZ.com reported (here) on statements by rappers Bizzy Bone, The Game, and Daz Dillinger regarding the tax deductibility of "making it rain," or throwing stacks of money up in the air at strip clubs so that the bills "rain down" on the women working in the club.  (For other, less PG meanings of the phrase, see here.)  In the rappers' statements, tax folks will no doubt recognize (and reject) characterizations of the payments as charitable contributions, salaries, advertisement or entertainment expenses.  Entertaining all the same!