@Hal_Al
Governments are automatically qualified to accept tax-deductible donations. From IRS publication 526.
Generally, only the following types of organizations can be qualified organizations.
5. The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes.)
@Justmefromstrout
I think you are on shaky ground because this is not an unrelated person, but a relative. If audited, the examiner may decide that you were not taking the foster child to benefit the placement agency, which is what is required by the regulations. I don't think we can make further suggestions, the risk is up to you. Most people aren't audited. You may want to get a professional opinion.
From IRS publication 526,
Foster parents.
You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and aren't, in fact, making a profit. A qualified organization must select the individuals you take into your home for foster care.
You can deduct expenses that meet both of the following requirements.
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They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child.
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They are incurred primarily to benefit the qualified organization.
Unreimbursed expenses that you can't deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. For details, see Pub. 501, Dependents, Standard Deduction, and Filing Information.
