Jewish Humor

Rabbi Rabinovitz answers his phone.
"Hello?"
"Hello, is this Rabbi Rabinovitz?"
"It is."
"This is the I.R.S. Can you help us?"
"I'll try."
"Do you know Sam Cohen?"
"I do."
"Is he a member of your congregation?"
"He is."
"Did he donate $10,000 to the synagogue rebuilding fund last year?"
"He will!"