A church is considering a proposal from a Boy Scout troop to build a storage garage on the church property. The Boy Scouts will raise the funds, give the funds to the church to be held and paid to the contractor when billed. Most of the funds will be checks written to the church designated for the Boy Scouts storage garage. If the church agrees to the proposal thereby accepting the donations as designated and because donations to Boy Scouts are tax deductible, is it a fair statement to say these donations are all tax deductible?