The atmosphere of Neptune is similar to that of Uranus. It is about 80% hydrogen, 19% helium, and 1.5% methane. However the weather activity on Neptune is much more active, and its atmosphere is much bluer than that of Uranus.
If your goal is a legitimate tax deduction, then you must be giving to a qualified organization. Also, you cannot deduct contributions made to specific individuals, political organizations and candidates. See IRS Publication 526, Charitable Contributions, for rules on what constitutes a qualified organization.
For example, if 5% of your non-Roth IRA are non-deductible contributions, then 5% of the conversion amount must be non-deductible contributions, and the rest must come from the deductible contributions, including earnings and rollover contributions.