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Can a nonprofit accept a gift designated for one individual?

Your Legal Questions Answered

Can a nonprofit accept a gift designated for one individual?

Can our 501(c)(3) accept a donation to be used by an individual member for her expenses or must it be used for the entire membership to be deductible?

You can accept a donation to be used by an individual member, but it will not be deductible for the donor. If a donation is earmarked by the donor for the benefit of a specific individual or other non-charitable entity, it will not be considered a charitable contribution.

Sunday, July 6, 2008

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