Only if the charity has 501(c)(3) status, and the donor is not directly benefiting from the donation. http://en.wikipedia.org/wiki/501%28c%29%283%29#501.28c.29.283.29 Donors will receive receipts as proof, and IRS does require receipt for very large individual donations. On form 1040, however, one needs a pretty high itemized deductible for it to have any effect on the tax liability. Last FY year I had ~$1,500 in donation and still the standard deduction was higher.