One generally donates to a charitable organization but you can also help individuals. But be wary of rules if you are planning a deduction.
If you want to donate to specific individuals rather than an established charity then you have to follow the rules if you plan on tax deductions, according to Wills, Trusts & Estates Prof Blog in “Charitable Giving to Individuals.”
If you are hoping to give to someone directly, then they need to have a private foundation pre-approved for the purpose. Furthermore, you need to be able to prove that you chose to donate to them in a fair and non-discriminatory way. You cannot, for example, just give to someone who a co-worker knows needs money for educational expenses and deduct it from your taxes.
To best cover yourself, you will probably need to have developed a grant application for the person to fill out.
An estate planning attorney can advise you on the rules for donations to individuals as well as established charities.
Reference: Wills, Trusts & Estates Prof Blog (Oct. 5, 2016) “Charitable Giving to Individuals.”
