There would have to be a non-profit agency involved in there
somewhere. Even then, the IRS has been known to revoke the
non-profit status of organizations where there has been too
much benefit going to members and member's families. The
Shriners have been in trouble over this since they give lavish
parties in addition to their hospital contributions. The IRS
says that too much money goes to entertaining the members, and
not enough goes to the hospitals.
NO, but depending on other circumstances you may be able to help and get a
deduction. For example, if you own a business and you provide your
employees with an education benefit and your nephew works for you then you
can pay $5,250 towards his educational expenses each year and take a
deduction for it on your business tax return.