Since the counselors are making personal gifts to a particular individual, the use of a qualified charitable organization would not be appropriate.

To be tax-deductible, a charitable contribution must be to (or for the use of) a charitable organization.

Every charitable organization that has its financial statements independently audited, whether legally required or not, should consider establishing a separate audit committee of the board.

The deduction will not be denied simply because you enjoy providing services to the charitable organization.

You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses.