<font face="Verdana, Arial, Helvetica, sans-serif" size="2">Originally posted by johnndor:
Perfectly legal to donate, and encouraged by the airlines. As stated above (and on the Make-A-Wish site) you should not claim a tax deduction for the donation.</font>
What about donating the certificates after they've been redeemed with miles? Seems like you might have a better case for claiming those as a deduction of some sorts. I've seen quite a few free-flight certificates at charity auctions that were obviously obtained with miles and donated for bidding.