If you make a gift to an individual, what are chances of getting a charitable deduction?  Three “Z’s” come to mind:  Zero, zilch, zip!  But, you knew that.

Still, a man sent $5,320 to his ill sister in Mexico and claimed the payments as charitable contributions.  The opinion of the Tax Court was what you would expect.  While his sister may have needed the money, the payment was not a charitable contribution.  (Serrano, TC Summ. Op. 2020-15)

But what if you make a gift earmarked for a single person or a small group on a crowdfunding platform to help with someone’s medical costs or a person who is struggling financially because of the coronavirus pandemic?  You get the same result as with Mr. Serrano.  No deduction.  However, if a charitable organization solicits donations on a crowdfunding platform, these gifts generally qualify as a charitable contribution.