Donating Your Time Share:
Donating the use of your time share for a charity to use as a prize or auction item does not qualify as a charitable donation because you only gave partial interest in the property away. Also, the winning bidder of the prize (rental) cannot take the donation (bid) as a charitable donation.
Donating Your Vacation Home:
If you rent your vacation property, the time the winning bidder spends there counts as personal use by you as the owner. The tax laws prohibit the deduction of rental realty losses when the owner's personal use is greater than 14 days or 10% of the days rented.
Donations to Personal Fund- Raising Websites:
Contributions to a single individual or a small group are not tax deductible because they are not qualified 501(c)(3) organizations. Therefore, contributions through websites such as gofundme.com are not tax deductible.