Can you Earmark Donations to a Specific Individual?

Posted on August 09, 2012

Are donations to a charitable organization deductible if the donor specifically earmarks the donation to a particular individual related to that organization? Typically, an individual can take a deduction for a charitable contribution or gift to a charitable organization on their tax return. However, if the donor specifically earmarks the contribution to a particular individual related to the charitable organization, the donor must treat the money as gift to the designated individual and cannot deduct the money as a tax deductible contribution. Has the IRS disallowed a charitable contribution made by you? Call us, we can help. Call 877 4 IRS LAW