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To be deductible as charitable contribution - the gift should be made to the charitable organization that is qualified to receive tax-deductible contributions.
You cannot deduct contributions to specific individuals or contributions to the charitable organization which benefits a specific individual - regardless how your contribution is structured.
In order to be deductible as charitable contribution - your gift should be made to the charitable organization without any conditions how the gift will be used.
The charitable organization may decide to give funds to give all or part of the money to any specific person. For that person – if that will be not a payment for services, but a gift – it is not a taxable income.
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