Can retiree's charity donation be deducted?

DEAR HARRY: My mother lives in a nice retirement community where all her needs are provided for. Fortunately, she gets a good pension and has substantial resources from both her and my father's savings and investments, so she can well-afford to live there for the rest of life. Her community is operated by a religious organization, but it has a nondiscriminating admissions policy. Each year, there is a campaign to contribute to a fund to help those who have fallen on hard times and are having trouble keeping up with monthly obligations. In 2012, Mom contributed $15,000, which she could easily afford. Since this money goes to a fund operated by a religious organization for a charitable purpose, may she deduct that contribution on her 1040?

WHAT HARRY SAYS: A tip of the many Gross hats to her! She saw the need and helped to decrease it. She can and should deduct the amount. Because the gift exceeds $250, she should get a receipt (a canceled check is not sufficient) indicating the amount and that she received no direct benefit from the donation. She must get it by April 15. She also may have a medical-expense deduction if some of her monthly payments (and her initial deposit) qualify. The organization should indicate this to her in a letter.