If I gift a car to a friend (not family & not a charity), do the same tax deduction rules apply to me as if I was donating it to a charity?

[jerry2000 · Accepted solution]

A gift made to an individual or for the benefit of a specific individual is not deductible. Only donations made to organized charities recognized as such by the IRS are deductible.

[SweetieJean]

Think about it: If the IRS allowed this, we could deduct every birthday, holiday, and other type of present that we ever gave anyone else.