On page 10-20 (Section 10-4b), the text notes that gifts to needy individuals cannot qualify for the charitable contribution deduction. The IRS has explained that, to be deductible, contributions must be made to a qualified organization and not set aside for use by a specific person. However, the IRS has also stated that some expenditures that are directly and intentionally made by the taxpayer for the benefit of specific individuals can nevertheless be deducted as charitable contributions. Please list and describe each of these expenditures.

Please answer each question in complete sentences, and cite name and number of the IRS publication or form/instruction where you found each answer, and the page number on which the answer is found