Would donating a car to a lady that cares for and is guardian over childre. Through cps be considered as a charity deduction

[annasanicola30-g]

It wasn’t to child protection services but to the foster parent

[Hal_Al]

No. A donation to a charity with the cndition that it go to someone specific is not qualified for a charitable deduction.

Charitable deductions are only itemized deductions (except for an up to $300 cash donation). If you  normally use the standard deduction, you will not see any benefit from a donation (unless the car was worth more than $12,000).