Maxim #1. Gifts to individuals, no matter how worthy, aren’t deductible as charitable contributions.
Maxim #2. Gifts to qualified charities designated for a specific worthy individual or a small group of worthy individuals aren’t deductible as charitable contributions. (Although the law is clear, fact questions are sometimes raised whether a gift is earmarked for a specific individual or small group. Cases and rulings on that issue are discussed later in this article.)
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