My friend’s birthday is coming up and I want to give a gift in her name to the Sierra Club. I was simply curious as to who gets to itemize this on their tax return, myself who made the donation, or her since it is in her name?
None of it, unless it’s a gift to the Sierra Club Foundation. The Sierra Club itself is a PAC. But it would be you, since it’s your money.
[Seinfeld]
JERRY: (Reading it) “A donation has been made in your name to the Human Fund.” - What is that?
GEORGE: (With pride) Made it up.
JERRY: (Continuing reading) “The Human Fund. Money for people.”
[/Seinfeld]