Charitable contributions must be made to a qualified organization and not set aside for use by a specific person.
Per IRS Publication 526 Charitable Contributions:
On page 2:
You can deduct your contributions only if you make them to a qualified organization.
How to check whether an organization can receive deductible charitable contributions. You can ask any organization whether it is a qualified organization, and most will be able to tell you. You also can check by going to IRS.gov/TEOS. This online tool will enable you to search for qualified organizations.
On page 7:
There are some contributions you can't deduct and others you can deduct only in part.
You can't deduct as a charitable contribution:
Detailed discussions of these items follow.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.