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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.
May 31, 2019
5:50 PM