Did a Google search on "Frequent flyer miles donation tax deduction" and found the following:
Readers: Miles on their Minds
Question from Robert F.
Can I get a tax deduction for donating my frequent flyer miles to a charity?
Answer
In a word: No.
As a policy matter, for tax purposes, frequent flyer miles have never attained the status of "property." And as a practical matter, the valuation of miles remains a notoriously inexact science. So the IRS simply ruled them non-deductible.
Don't let that dissuade you from exercising your charitable instincts.
All major airline programs have miles-for-charity features. And a newly launched website, MileDonor.com (
http://www.miledonor.com/), pulls together charitable-giving specifics from the airlines' programs.
Would-be donors can search MileDonor for information on their programs' own designated charities. Or they can search by charitable organization, to determine which programs support a specific charity.