Unfortunately, no. Gifts to individuals, no matter how needy, are never deductible. Only gifts to IRS-recognized charities are deductible if you itemize deductions. In the case of the Louisiana disaster, there is an additional way to benefit charity for those who work for companies with unused leave pay plans. If you donate your unused vacation, sick, or personal days, you won’t be taxed on this compensation as you normally would, provided the employer donates to a charity by the end of 2017 for the benefit of victims of the Louisiana disaster.