Deductions & credits

You cannot make a charitable donation to an individual and claim it as a charitable donation on your tax return.  Charitable donations can only be made to a recognized charitable institution.

Your generous gesture of providing building materials was a gift.  Gifts given to an individual of of $14,000 or less during the year are not reported on a tax return.  Gifts received from an individual are not reported on a tax return, regardless of the amount received.