To accept an individuals donation and use it for the benefit of a student. Example, Band boosters receive a donation from an individual, and use it to pay for a students band trip cost. Can the individual claim that as a deduction to a charitable organization?

If the donation directly benefits someone known to or related to the donor, then the IRS will probably not like it.

However, if there is no relationship between the beneficiary and recipient. It should be OK.

For example, if a stranger gives to the Make A Wish foundation to make a specific child's wish come true, that would be OK, but if they are related, then no.

If for example, the band is taking donations to pay for all of its members trip, then any money received is shared for all who take the trip. They can not take it. Or if the band and group has guidelines that they assist anyone whose parents are on government assistance, but all members have to be treated equally, you can not have for example, the parents donate money to pay for their child, that is merely a tax ploy to attempt to get tax exempt

Yes, the donor can claim the donation on their taxes to a charity or nonprofit that is registered as a 501(c)3 with the IRS and in good standing. The IRS recently revoked a large number of 501(c)3 statuses from nonprofits so it is worth checking. You can find out if you are donating to a legit charity by IRS standards here: http://www.irs.gov/charities/article/0, id=96136,00.html

Keep in mind that some organizations operation under an umbrella or parent 501(c)3. For instance, the band booster club you referenced may operation under the public school system's foundation or some other similar arrangement.

Also, while most charities receipt donors for all gifts they are only obligated to issue receipts for single gifts of $250 or more. If you donate less than $250 to an eligible organization your cancelled check is acceptable back up but any single donation of $250 or more requires a receipt from the nonprofit for tax purposes.

Hope this helps.

And keep in mind if goods, food, services are provided in exchange for the donation, the donation is NOT a deduction.

For example, if you buy cookies to benefit the band that "donation" is, in fact, a purchase and not deductible.