John H. Martin (Ohio Northern) has published Providing Aid to Victims of Tragedy Through Selection of an Imperfect Solution or Anticipatory Creation of a Community Relief Fund, 45 Real Prop. Tr. & Est. L.J. 213 (2010). Here is the abstract:

Frequently, the public wants to collect funds to benefit an individual, a family, or others who suffer hardship from a tragic or unfortunate event. On each occasion advisors examine alternative approaches in an attempt to identify an ideal receptacle to receive and disburse donated funds. Repeatedly, that examination reveals that no method exists by which contributions made directly to individuals can qualify as charitable deductions and that establishing a charitable, tax-exempt receptacle for known victims of tragedy is impossible. Moreover, no obvious choice exists for a noncharitable device to collect and disburse aid. The desire to assist victims of tragedy is a repetitive problem, but the unique facts of each situation make fashioning a single approach impossible. With foresight, however, creation of a community relief fund can surmount the tax and characterization issues. The mission of a community relief fund will be to relieve the hardships and distresses caused by tragic events as those events occur and victims are identified. Existing to benefit presently unknown victims of future tragedies will enable the community relief fund to qualify as a tax-exempt charitable fund. The community relief fund will also encourage contributions and enjoy public favor by allowing donors to designate gifts for specific persons that the community relief fund identifies as eligible recipients of its aid.