US Airways Dividend Miles (Pre-FlightFund Merger) - Charitable donations of Dividend Miles

I'm involved with a charity that has to buy an airline ticket for one person; to avoid having to use scarce dollars, as the charity is not wealthy, I'd like to just book an award ticket in the person's name with my Dividend Miles and donate it to the charity. Has anyone done this and dealt with the tax consequences? If so, does anyone know if the IRS would value my donation at a few cents a mile (which is what airlines value them as) or would my donation be the market price of the same ticket if it were a paid ticket? I just want to be sure to follow all of the rules with this.

Thanks!

I found this info on the website for the Make-a-Wish foundation (http://www.wish.org/home/giving-shopping/giving_airmiles.htm):
Tax deductibility
The IRS recognizes frequent traveler points as a gift or as an award from the corporation to the individual, therefore, miles donated to charity are not considered tax-deductible.Look at it this way: since you don't pay income tax when you earn or use the miles, you wouldn't be entitled to a deduction if you donate them.

I'm involved with a charity that has to buy an airline ticket for one person; to avoid having to use scarce dollars, as the charity is not wealthy, I'd like to just book an award ticket in the person's name with my Dividend Miles and donate it to the charity. Has anyone done this and dealt with the tax consequences? If so, does anyone know if the IRS would value my donation at a few cents a mile (which is what airlines value them as) or would my donation be the market price of the same ticket if it were a paid ticket? I just want to be sure to follow all of the rules with this.

Thanks!

Do you have a cost basis in the miles?

Thanks for the info; it looks as if donations of miles or award tickets aren't tax-deductible, regardless of whatever cost basis could be claimed (which I don't have). I appreciate the feedback.