[blakdawg]

You need to talk to competent tax counsel - specifically someone who works with nonprofits. You can't just use a 501(c)(3) for "gift laundering" - you could make a donation to a 501(c)(3) that did charitable things "in honor" of a particular needy person, but you can't direct that the contribution be passed through to a specific person.

[chrisgoodrich]

Agreed. That is my next step. I know there will be restrictions and limitations.

Any recommended resources?

[blakdawg]

If you're in/around the Bay Area, try Gene Takagi - http://www.attorneyfornonprofits.com/