According to Internal Revenue Service Publication 526, donations made to an individual are never ever deductible on your earnings taxes. By giving money to a person in requirement, you might still be doing a kindness, however no matter how desperate or deserving the person, you will not be rewarded for it on your income tax return.
You are only allowed to subtract contributions to competent companies. These consist of religious organizations, not-for-profit universities and clinical carriers, charities like Goodwill or the United Way, and government entities as long as your contribution is for public functions just. Deductible contributions are reported on Schedule A, which shows your itemized deductions.