For anyone who is donating the winnings, you have to initial claim them - and report them as earnings - at which position your cost of the donation is the full money from your winnings. Actually, I'd just donate the ticket and let their accountant worry about the best way https://webketquaxoso.thezenweb.com/how-much-you-need-to-expect-you-ll-pay-for-a-good-lottery-results-illinois-lottery-69701450