You can not deduct as a charitable donation gifts made to an individual or individuals. Only gifts made to charitable organizations recognized as such,by the IRS, are deductible.
To be deductible, charitable contributions must be made to qualified organizations. Payments to individuals are never deductible. See
Publication 526,
Charitable Contributions . To determine if the organization that you have contributed to qualifies as a charitable organization for income tax deductions, review
Exempt Organizations Select Check on the
www.IRS.gov website.
Related information:
How do I enter my charitable donations in TurboTax?
