Who gets charitable donation deduction when donation was gift to someone else?

If I make a charitable donation as a gift to someone else, who takes the tax deduction for it? It would be nice if they could take it, but I don't know how that would work when the donation was made with my check. Thanks!

Who gets charitable donation deduction when donation was gift to someone else?
You get the deduction. I am guessing that you wrote a check to a charity in honor of someone, maybe for a birthday or to commemorate a special event. In that circumstance, you get the deduction. After all, you made the donation. All your gift recipient gets is a letter advising the donation was made in his/her honor.
Reply:The person actually making the donation gets the donation. Do you mean it was given in memory of someone? You get the donation, not the survivors.
Reply:You need to be careful how you to do this. Generally, you cannot take a donation deduction if the donation is for a specific person. Here's how the IRS phrases it:





There are some contributions you cannot deduct, such as those made to specific individuals and those made to nonqualified organizations.





You cannot deduct contributions to specific individuals, including the following.


- Contributions to fraternal societies made for the purpose of paying medical or burial expenses of deceased members.


- Contributions to individuals who are needy or worthy. This includes contributions to a qualified organization if you indicate that your contribution is for a specific person. But you can deduct a contribution that you give to a qualified organization that in turn helps needy or worthy individuals if you do not indicate that your contribution is for a specific person.


- Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses.


- Expenses you paid for another person who provided services to a qualified organization.


- Payments to a hospital that are for a specific patient's care or for services for a specific patient. You cannot deduct these payments even if the hospital is operated by a city, a state, or other qualified organization.





So, if your gift donation clears these rules then, you can probably deduct it. See the source referenced below for additional details.

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