The city of Lawrence was hit by a tornado in April 2013, leaving many families in need

Question:

The city of Lawrence was hit by a tornado in April 2013, leaving many families in need of food, clothing, shelter, and other necessities. Betty contributed $500 to a family whose home was completely destroyed by the tornado. Jack contributed $700 to the family's church, which gave the money to the family. Discuss the deductibility of these contributions.