Jim, the easy answer is yes, donatons of this sort are deductible. The entity to whom you make the donation would need to give you a receipt. There may be a floor, above which the deduction is allowed, and/or a maximum amount allowed. An IRS reporting form may be needed. The rules are published each year in the handbook that comes with your tax forms. You of course would be itemizing. You may get a more detailed answer from a CPA, but this is the simple version. Stan