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/
Yes I know, the fact that I am giving through PayPal Giving means that it's tax deductible.
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.
Thank you. I think the amount is $250 not $75. See https://www.irs.gov/taxtopics/tc506
