Q. I have always been told that there was an age of accountability in scripture, meaning that children who die before a certain age are automatically saved. I've even heard a preacher quote Romans 7:9 saying when we become aware that our sin separates us from God, sin is revived in us and then we are held accountable to God from that point.
Any donation to a political party, campaign, or action committee is non-deductible. Other non-deductible contributions are those to individual people, labor unions, business associations, for-profit schools, for-profit hospitals, foreign governments, and fees paid to associations or state or municipal governments.
If your goal is a legitimate tax deduction, then you must be giving to a qualified organization. Also, you cannot deduct contributions made to specific individuals, political organizations and candidates. See IRS Publication 526, Charitable Contributions, for rules on what constitutes a qualified organization.