The National Center For Reason and Justice (NCRJ) was incorporated in 2002 to help community groups set up tax-deductable defense funds for the wrongly accused. The IRS does not grant 501(c)(3) status to groups established to help a specific individual. The IRS has declared the NCRJ exempt from federal income tax because it is an educational organization that is also committed to protecting the civil rights of all accused persons. NCRJ is an organization that can and does make donations to community groups working for specific prisoners. You may suggest that your funds be used to help one or more of the people whose cases their Board has approved for sponsorship. 

http://ncrj.org/