Taxpayers can deduct contributions to qualifying organizations that:

• Operate exclusively for religious, charitable, educational, scientific, or literary purposes, or
  
  
• Work to prevent cruelty to children or animals, or
  
  
• Foster national or international amateur sports competition if they do not provide athletic facilities or equipment

	Question: What about money or a gift given directly to a person in need? Is that deductible? Answer: No. To be deductible, contributions must be made to a qualifying organization, not an individual.