While you normally cannot deduct contributions for specific individuals, legislation enacted this week allows deductions for contributions made to charities to benefit the families of the Detectives Wenjian Liu and Rafael Ramos – the New York police officers who were slain in December. Also, if you make the donation on or before April 15, 2015, you can choose to claim that deduction of your 2014 tax return.
For more information, see http://www.irs.gov/uac/Newsroom/New-Law-Offers-Special-Tax-Option-for-Donations-Aiding-Families-of-Slain-New-York-Officers