Only the cruelest monsters walking the face of the earth can be upset when charitable philanthropists are rewarded for their generosity.

However, a recent decision by the Internal Revenue Service concerning so-called “charitable donations” to the Iowa State athletic department was completely off-base.

The IRS has approved over $140,000 in tax deductions to athletic department donor Rod French on French’s $200,000 gift to the university to renovate the skyboxes in Jack Trice Stadium.

French, along with many rich donors, helped put up $5 million of the $6.1 million skybox project at Jack Trice.

What do they get for their troubles? A nice 16-foot skybox to lounge in while the Cyclones get pummeled on the field below.

So in actuality, all French did was donate cash to a project he was going to be using anyway.

Since when is buying a gift that you are going to use considered a charitable donation? That’s like a pirate buying his mother a bottle of rum and an eyepatch for her birthday.

In a story running today in the Daily, ISU Athletic Director Gene Smith said, “Rod believes in intercollegiate athletics and the benefits that kids receive from participating in them. He knows that his dollars help kids.”

How are new skyboxes “helping the kids?” It seems a lot more likely that skyboxes are helping donors than kids.

I doubt Darren Davis and Todd Bandhauer spent much time in the skyboxes last season.

If French really wants to help the kids, why not donate to an actual charity instead of the ISU football team?

Or if he’s really sold on the merits of intercollegiate athletics, donate some cash directly to the department that is not earmarked for skyboxes at the football stadium.

Then maybe the money will actually filter down to the limited-revenue sports that truly do represent the ideals of intercollegiate competition.

If French doesn’t want to do that, it is his prerogative. He just doesn’t deserve a tax break.