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Deduction for gift to dying person?

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Deduction for gift to dying person?

How can an individual make a financial contribution to another individual who is suffering with terminal illness and obtain a charitable contribution deduction?

I am not aware of any way to assure a charitable contribution deduction for a gift for the benefit of an individual with a terminal illness.  A gift earmarked for the benefit of a specific individual is not deductible.
Some churches or other charities maintain funds to help individuals facing personal crises, but the organization has to make the decision on who gets helped.  The gift cannot be earmarked and still be deductible. A donor may make a gift with the hope it will be used to help a specific person, but there can’t be a commitment or understanding.  (Gifts for disaster relief will be deductible if they help a large group of people suffering from the same event, but the donor does not select the individual recipients.)

An individual can always make a gift to another individual, of course, but it won’t be deductible as a charitable contribution.

Sorry I can’t be more helpful.  We have tried many times, but always reach the same conclusion.

Tuesday, November 19, 2013

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