An IRS attorney has confirmed that most donations to personal fund-raising websites are generally not deductible because they are earmarked for a single person or a small group. (Example: www.gofundme.com where an individual or family sets up a site to assist with medical costs or to help a family who lost a home in a fire.) However, gifts to charities that solicit donations online can be deductible as long as the groups are 501(c)(3) organizations.