No. These are gifts made directly to individuals and not to qualified charities [e.g., 501(c) organizations] [§170(c)]. Contributions earmarked for a specific person are not deductible, but rather are gifts to that individual. If a contribution of this type were more than the annual gift tax exclusion, a gift tax return (Form 709) is required.


Even though the contributions are nondeductible, the proceeds are still nontaxable to the recipients as they are gifts (§102).