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First, the money must be given to a qualified charity (generally a 501(C)(3) or a church or other qualified organization), not to an individual. If the recipient does not have an address, I doubt that they are a qualified charity.
You can search the list of charities currently listed by the IRS (note: may not be complete).
Second, the money must not be designated for any individual exclusively. That is, the receiving organization must have the power to use the item donated as they see fit.
See IRS Publication 525 for more information.
[Edited 3/19/2020 4:20 pm CDT - updated first link]
First, the money must be given to a qualified charity (generally a 501(C)(3) or a church or other qualified organization), not to an individual. If the recipient does not have an address, I doubt that they are a qualified charity.
You can search the list of charities currently listed by the IRS (note: may not be complete).
Second, the money must not be designated for any individual exclusively. That is, the receiving organization must have the power to use the item donated as they see fit.
See IRS Publication 525 for more information.
[Edited 3/19/2020 4:20 pm CDT - updated first link]
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