If you are an undergraduate and graduate student who received an emergency financial aid grant as a result of experiencing unexpected expenses or unmet financial need as a result of the COVID-19 pandemic, you are not taxed on the grant (FAQs at https://www.irs.gov/newsroom/faqs-higher-education-emergency-relief-fund-and-emergency-financial-aid-grants-under-the-cares-act). These grants are treated as qualified disaster relief payments. However, because they are not taxable income, they cannot be the basis on which to take any deduction or credit, such as the tuition and fees deduction, the American opportunity credit, or the lifetime learning credit.
The legal transfer of property, rights, or interest to another person called an assignee. You cannot avoid tax on income by assigning the income to another person.