CPA here…hoping to help clear up tax stuff…
In 2020 and 2021, due to the pandemic, people who took the standard deduction (ie not itemize) were allowed to deduct $300 (for single filers, $600 for married filing joint) as an “above the line” deduction. An “above the line” deduction is generally considered a deduction that reduces your taxable income.
Outside of 2020 and 2021, your charitable contributions are only “deductible” if you itemize on Schedule A. Due to the increases in the standard deduction, we are finding that significantly fewer clients itemize their deductions. The people who do itemize tend to have: high mortgage interest, high charitable contributions (think $17,000 or more) or high medical costs (subject to limitations). Property taxes, state and local income taxes and sales tax aka SALT taxes are limited to 10, 000…but if you are close to itemizing then you (g) have probably maxed out the SALT tax deduction.
If you expect a tax deduction (see above) yes. If you want to help out and take the standard deduction (and are able to help) then they do not need to be a 501©(3). You can give your money to whomever you want if you do not expect a tax benefit.
Let me know if you have anymore tax questions!