DY has it right.
If the funds were set up to benefit such as small group such that effectively it could only benefit one individual, that too, would be non deductible.
For instance, there was a blogger who said he was charitable because he collected contributions, which he said were deductible, because they were earmarked for Jewish Immigrants form Ethiopia to the US who need a liver transplant. That clearly could only benefit one individual and that blogger violated the law by issuing receipts saying the contribution was deductible. (thankfully that blogger no longer blogs, he was a blight on humanity)