Deductions & credits

Annnd....both of you need to remember that a charitable donation would not be a tax "Credit".....it would be an Income Deduction for the friend.  Which is not the same thing.   His reduction in taxes would be a certain lower % of his contribution, related to his tax bracket when he files.

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*