When I’m involved, confusion is always a possibility. However, the IRS rules on forming 501©(3) organizations specifically say that the organization itself cannot be formed for the purpose of benefitting an individual or specific group of individuals (such as a family).
Related (and in line with my cites) is that an otherwise-properly-formed 501©(3) cannot say “hey! donate $20 and we’ll spend it on Joe’s cancer treatment” and have that contribution be tax-deductible.
If the 501(c)(3) charity cannot be formed to specifically benefit Joe, then of course you could not say “give to Joe through the charity and it’s tax deductible.” You can say “give to the charity and we will assist poor people who are having cancer treatments,” and Joe can be one of your recipients and ***that ***contribution would be tax deductible.
I used to work at a 501(c)(3) college and rich relatives were always trying to fund their niece’s education, but they wanted a tax deduction for it. We would have been happy to take the contributed funds for a scholarship, but had to tell them that there was no tax deduction if the donor specifies the recipient. Nope, it’s a gift, just not a tax deductible gift.
Oh I fully understand and know there are bigger fish to fry but it just gets me riled knowing my school taxes and property taxes are so high and I don’t even have kids in this school district( but that is another issue) and they are living free counting the money they are saving. As for those $20 billion unlawfully claimed etc etc. again that is also another issue parallel to the one at hand.
TTD
We agree. This is an issue that comes up a lot (both from contributors and potential recipients), and we have to dance carefully.
Perhaps you do not fully understand the role of the Rabbi in Judaism. You do not need one to have a ceremony “count”.
Nor the role of a Rectory for parish priests (Catholicism).