love offering made to a foreigner

Is a love offering given to a specific person, that is a foreign national and lives in his home country, tax-deductible to the donor? If we send over $600 annually, what do we do about taxes since they live abroad and aren't a US citizen?

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love offering made to a foreigner
by: Phil Collins

IRS Publication 526:
Contributions to individuals who are needy or worthy are not deductible. This includes contributions to a qualified organization/church if you indicate that your contribution is for a specific person. But you can deduct a contribution that you give to a qualified organization that in turn helps needy or worthy individuals if you do not indicate that your contribution is for a specific person.

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