Can I donate to a needy person who’s been a victim in a federally declared disaster area?

Unfortunately, no. Of course, you are free to make donations to whomever you choose,  but the tax law limits deductible contributions to those made to 501(3)(c) organizations. Explore the organizations benefiting individuals impacted by the disaster you’re concerned about so you can decide whether to make donations to these organizations. Watch out for fake organizations purporting to help victims. Check the organization’s tax exempt status through the IRS’ Exempt Organization Select Check tool. Check the charity’s rating at Charity Navigator.