Gifts to specific individuals are never tax deductible, even if they are needy. The gift musts be to an exempt organization registered with the IRS. Even then, if you have too much control over the gift, it is not tax deductible. (For example, if you donated money to Visiting Angels' general fund, that may be deductible, but if you give money to Visiting Angels on condition that they use the money for your brother's care, that is not deductible.)
