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If I paid for my nieces uniform, books, and schooling in Guatemala is this considered donations?
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No they would not. Contributions must be made to a charity who is eligible to receive tax-deductible gifts.
So contributions made to an individual would not be eligible as a deductible charitable contribution.
Contributions made to a qualified charity who gave uniforms, books and schooling to your niece would be eligible as a deductible charitable contribution.
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