Can I use the toys that I donated to a family in need for christmas as a charity donation?

[mrh0223]

Woman posted on facebook that due to covid, she was unable to get her kids presents for Christmas. I gave her over $300 worth of toys, tickets to Defy, and a box of shoes. Can this be considered a donation on my taxes?

[Opus 17]

Sorry, no.  To be deductible, donations must be to a tax-exempt organization, not a specific person.

(One way to make this deductible is if your church had announced "we are accepting gifts for a needy family", and gifts were donated to the church, and you did not have control or influence over which needy family the church chose to bless in that way.)

[MaryK4]

Unfortunately, gifts to individuals are not deductible. Only qualified organizations are eligible to receive tax deductible contributions.