I read at one point a post about donating points to charity. I can't remember if this was possible and to what groups. I could not find this in the search function. Anyone remember?
If you're talking a single reservation, you just make the reservations in your name then change them to whomever the charity designates, say after an auction. You cannot deduct anything unless you actually give them the actual ownership.
There is no organized way to do this. Some posters mentioned having offered the use of DVC in an auction for the children's school etc. (as Dean indicates). It's something a member has to do on their own. DVC doesn't have a way to deposit points.