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Can a donation to an Affiliated Organization be deductible if the donor stipulates that the proceeds are to be used to send his or her child to a specific function or event?

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Can a donation to an Affiliated Organization be deductible if the donor stipulates that the proceeds are to be used to send his or her child to a specific function or event?

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NO. Contributions earmarked by the donor, for his/her child, are treated, as a gift to the individual and is not deductible.

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