Can I deduct as a charitable donation the gifting of trip to Israel to a church pastor

[michaellogelin43]

My wife and I paid for a trip to Israel.  Illness prevented us from going, however, we asked our pastor if he could find a couple to take our place as we would gift the trip.  He arranged for the young adult pastor and his wife to take the tip.

[Coleen3 · Accepted solution]

A charitable gift to an individual is not deductible. It would have to be made to the church itself and deducted on Form 8283, Noncash Charitable Contributions. Please see https://www.irs.gov/pub/irs-pdf/i8283.pdf  and http://hubertycpas.com/proving-noncash-charitable-contributions/ for more information about how to claim the donation.