Can my husband use the hardship deduction for his donation of a kidney to our pastor?

My husband donated his kidney to our pastor in 2005. After his recovery, someone told him that there is a one-time $10,000 "hardship deduction." We are unable to find that information anywhere. No one seems to be familiar with this new deduction. Can you help?

Being an organ donor is commendable, and being a live donor is a laudable sacrifice. But there is no tax benefit offered by the federal government. Check with your state and local tax authorities to see if there is a deduction or credit available.