There are NO penalties for a person who takes a valid deduction to "avoid" paying taxes. The penalties for tax "evasion" which is the act of not reporting income includes many different penalties including possible time in the Gray Bar Motel.
Ahem. I am educated. I am one class away from finishing a Masters of Accountancy. The implication of claiming a charitable deduction that was not actually made and isn't substantiated and then just claiming "my dog ate it" is in fact...tax evasion. If in fact the donation was made, then you are correct, it would be tax avoidance and perfectly legal. There is honor and integrity in the way one conducts their own business. The reality is that the IRS will dedicate far little resources to the issue. However, the IRS will probably flag a handful of returns and audit those filers, just to discourage tax evasion.
EXCUSE ME!!! Here's a helpful hint. The next time try replying to a specific post if you are trying to make a point. Will you be working towards taxation too?