Expenses of Whaling Captains
You may be able to deduct as a charitable contribution the reasonable and necessary whaling expenses paid during the year in carrying out sanctioned whaling activities. The deduction is limited to $10,000 a year. To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities.
Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission.
Whaling expenses include expenses for:
Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities,
Supplying food for the crew and other provisions for carrying out these activities, and
Storing and distributing the catch from these activities.
Glad to know that whaling activities are specially mentioned and explicitly deductible (assuming you have the blessing of the Alaska Eskimo Whaling Commission). Not sure why this falls under charitable donations, though.