Oprah pays it forward

Oprah Winfrey surprised her audience by giving away more than 300 debit cards worth $1,000 each for them to donate to a charitable cause. During the show that aired Monday, Oprah said they have one week to give the entire sum to one person (relatives aren't eligible) or they can split it among charitable causes. Unlike the infamous "free car" episode where the audience needed to pay the taxes - I wonder if Oprah gets to write off the $300,000... and I wonder where she got the idea?