The person that makes the gift can only claim deduction for gift. To claim a tax deduction for the gift, it must meet four conditions: The gift must be made to a deductible gift recipient The gift should be voluntary transfer of money or property where you receive no material...

You can only claim a tax deduction for gifts or donations to organizations that have the status of deductible gift recipients (DGRs). Deductions for gifts are claimed by the person that makes the gift (the donor). For you to claim a tax deduction for a gift, it must meet four...