Can Ellen claim her $400 donation to her friend's personal GoFundMe campaign as a deduction on her Schedule A?

Ellen cannot claim her $400 donation to her friend's personal GoFundMe campaign as a deduction on her Schedule A because personal donations do not qualify as charitable contributions under IRS rules. To be eligible for a deduction, a donation must be made to a qualified charitable organization as recognized by the IRS, which is typically a 501(c)(3) nonprofit organization. Donations made to individuals or personal campaigns, regardless of the platform used, are not considered deductible charitable contributions. Therefore, contributions to personal causes do not meet the IRS criteria for tax deductions, solidifying that Ellen cannot claim this donation on her tax return.