Unfortunately the circumstances you have described would not qualify you to establish a 501(c)(3) organization. The IRS regulations state:
"The organization must not be organized or operated for the benefit of private interests\, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual."
What you are proposing to set up would be for private interests and for the benefit of one private individual and would not qualify as a 501(c)(3). Therefore any donations that were given to your foundation would not qualify as a tax deduction by the donor.
We find this same type of question come through the forum from a number of people who are trying to establish funds to help someone in need, but unfortunately these are the IRS rules.
Sorry, wish I could have given you a better out look on this.
If this was helpful, please press the Accept key.
Thanks, XXXXX XXXXX luck to you in your fundraising.
I hate giving people news that I know they don't want to hear, especially in a situation like this. But hopefully you will still get enough people who are caring enough to donate to your cause. Good luck.