You can deduct donations to a registered charitable organization. A nonprofit hospital is probably a registered exempt organization, but for-profit hospitals are not. You cannot deduct donations or gifts made to individual people, even if they are deserving. The donation must be to a registered organization. You can deduct the cost of the materials but you cannot deduct anything for the value of your time.
if audited, the IRS will require you to approve the cost of the materials, and to show some kind of acknowledgment from the organization that you made the donation, such as a letter.
