Our goal is researching a specific question: are impact certificates tax deductible?

The IRS rules are no quid pro quo contribution - so donating to wikipedia is fine, but purchasing their mug or any merch bears tax

If donors get impact certificates in exchange for their contributions, is it quid pro quo? 

Tax deductions are table stakes for ensuring foundations can support your project, so if impact certificates do not qualify for those our TAM becomes smaller.

With  $1000, we can formulate the research question and get quotations from lawyers on researching tax deductible impact certificates.

For $3000-$6000 we will get a formal legal opinion that can be shared with the community on structuring a retroactive funding system based on impact certificates that can be tax deductible.