Make-a-Wish Foundation of America
is a U.S. incorporated nonprofit organization per the Internal Revenue Code Section 501 (c) (3) making certain contributions tax deductible
for those paying taxes in the USA. Consult with your accountant, enrolled agent or tax consultant for further information.
They have been in existence since 1980, and their mission is essentially to enrich the lives of children with life-threatening medical conditions by enabling and funding "wishes" the child may express. They are somewhat global in their reach through the affiliated Make-a-Wish Foundation International, which is active in 36 countries on five continents. Together, they have served over a quarter of a million children since their founding.
Make-a-Wish Foundation currently can accept airline miles from members of some FFPs directly: Delta, United and US Airways. For all other airlines, they may be able to use donations of tickets purchased with miles - please contact the foundation for further information on how to do this. See this page
on Make-a-Wish Foundation's policies on airline miles contributions.
Please note: the Internal Revenue Service considers miles to be gifts from an airline to its frequent flyer members and as such does not charge taxes on miles earned - they do charge taxes on miles won in sweepstakes, contest, etc. - and does not allow donors of miles or tickets acquires with miles, or awards vouchers, to be tax deductible when contributed to charitable IR Code 501 (c) (3) organizations.