New Tax Deduction Limits on Gifts of (Cetacean?) Taxidermal Properties

Last year about this time, my tax discovery was the new deductions for the expenses incurred by whaling captains. Apparently, this resulted in some problems. My tax software for this season includes the following note:

What if I contribute taxidermy property?

Legislation enacted in 2006 provides new rules for deducting certain gifts to charity.

In particular, there are new rules limiting deductions for contributions after July 25, 2006 of taxidermy property.

For more information, see IRS Publication 526.

If this situation applies to you, adjust amounts in your return as appropriate.

I see two points of interest here:

1. Someone was concerned enough about people abusing the donation of taxidermal properties that the government took action.
2. You can deduct your expenses as a whaling captain, but if you stuff and mount your dead whale's head and then donate said whale head, you're limited in the deduction you can receive from the value of the whale's head.

(I guess tail donations would have the same rules as head donations.)