mpac1365 said:
What is the name of your state? New Jersey
Are there any tax deductions/advantages for donating to an individual disabled person?
Not unless the donation is made via a legit charitable organization. Otherwise its a gift.
Example....a school PTA raises the funds to purchase a van and wheelchair lift for a disabled student. Even if one party provides the bulk of the funds its a legitimate charitable donation.
However....if that one party simply goes out and directly purchases the item for the disabled person, then its a gift.