Implement a tax on the top 10% of Americans of 2.5% of their income which would go to a charity of the taxpayer's choice

We would like the Obama Administration to implement a tax on the top 10% of Americans (in terms of income) of 2.5% of their income once per year. This money will be distributed to a charity of the taxpayer's choice. If the taxpayer is indifferent as to which charity the money goes to, it will go to the most popular charity among other taxpayers.