"When you donate to a general charity, a lot of the money is eaten in over head, telemarketers, abvertizing, salaries etc. but when you give direct, more of the money gets to the destination."

Now that I can agree with. There should be a tax deduction for those who want to pay tuition for others. In fact, why not a tax deduction for those who want to donate directly to the support of mothers who need childcare? I can think of alot of people who would rather directly donate to those in need.