are charitable contributions paid on behalf of a dependent deductible by the payor on income taxes?

Answer 1

Only charity you pay is deductible. Sending other people's contributions with your checks isn't deductible but you might not get caught.

Answer 2

It depends on what you mean by "on behalf of." If the money was your money and not the dependent's money, you can deduct the contribution.

If it was the dependent's money, only the dependent could deduct the contribution.

If you gave the money to your dependent to contribute, it is considered support you provided your dependent, and the dependent could deduct the contribution.

Answer 3

If the dependent makes the contribution, then they are the only one who could take a deduction, not the parent or other person they are a dependent of.

Answer 4

OK, lets make this simple. When I give my kids money to put in the collection plate at church, it is the same as if I put it there myself. When I give them money to put in the Ronald McDonald House bucket at McDonalds, it's as if I did it myself. Deductible to me.
IF I give my children money to do with as they wish, and they choose to give it to charity, then technically it is not my deduction. If you have a dependent who files a tax return and itemizes, then they could technically use the deduction. The IRS would see this as the dependent receiving a gift (from you) and then using their money to give.
If you are giving to a charity in the name of your child, then it is still your gift, you've just done a good deed in honor of someone else. In other words, if I give to the Lukemia Foundation, but want any acknowledgement to be in the name of my child, it is still deductible on my return - I gave the money.
Hope this helps