Our adopted son is an Air Force chaplain in Afghanistan. He has emailed us requesting that we send “care” packages to him to be placed out for troops visiting the chapel. We buy items for personal hygiene and goodies for any and all visitors.
The average costs for shipping and contents is about $35. Our soon to be shipped is close to $60 ($40 + $20 shipping).
We know of no IRS allowance to take this “gift” as a tax deduction. We have spoken to one of our Maryland congressmen, Andy Harris, about recommending that a rule be written to make these gifts a tax-deductible allowance.