If I made a $100 donation to ALS in memory of a deceased person , can I still take the deduction?

[Opus 17 · Accepted solution]

Yes.  Donations to an exempt organization are deductible even if made in memory of someone else.  The only time a donation to an exempt organization would not be deductible is if it is a directed donation to a specific needy person and the exempt organization is just being used as a pass-through.