@BarryGraham wrote:
On the tax return, is it acceptable to name the gift recipient that you give to via PayPal Giving, or should all payments via PayPal Giving be shown as donations to PayPal Giving?
You can never deduct a gift or donation to a specific person, even if they are needy. Donations are only deductible when made to a US-based exempt organization registered with the IRS. You can search here.
https://apps.irs.gov/app/eos/
(You can also deduct charitable gifts to branches of government, which includes public schools, and branches of government will not be separately registered with the IRS. Local churches may not be listed but the national denomination probably is.)
You would list the organization as the recipient, not PayPal. You would only list "PayPal Gives" as the organization if you donated to PayPal Gives for them to pass out as they see fit. If you direct where the money goes, list the organization where you directed the funds.
Note that the organization must give you a written receipt if the gift is more than $75, even if you also have a transaction report from PayPal.
