The IRS only allows you to deduct charitable contributions that you personally funded, whether the contribution was made in your name or in someone else's.
If your child or dependent makes a donation to a charity, you are not allowed to claim it as a tax deduction. This is true even if your dependent does not claim the contribution on his own tax return because he opts for the standard deduction rather than itemizing or claims exemption.
See the link below for additional information.
https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contribution-deduction...
