My niece is having a garage sale with all proceeds going to the former presidents hurricane relief fund. May I deduct the goods I give her for the sale?

[lap16]

The charity is a qualified organization.  However, I am not giving directly to it.

[fanfare]

It is a gift to your niece.

[DoninGA · Accepted solution]

Sorry no.  Only contributions or donations made to a qualified organization can be deducted on your tax return.

[Hal_Al]

Your niece can take the deduction, but you can't.
If your niece gives you the money from the sale of your items and you  write a check to the charity, then you can deduct it.
It may all sound the same, but it just isn't.

[lap16]

Thank you for your help with this.