I rarely have a client who wins raffles.  This year yes.  SO my question is client signed off form saying  she was not accepting the winnings and donating back to the non profit.

   she did not receive a w2 g

she never received the money

My thinking is because she had the right to donate it back its income with a corresponding sch a deduction( which she cant use because she doesn't itemize)

thanks for thoughts.