again I suggest that he contact OSA@NO, if he wants to, reply with contact info and I'll help make the connection

If people donate directly, they don't get the tax write-off (if that makes a difference to them).
If they donate through US Sailing they get the write-off but it is my understanding that USSA charges a "management fee" so he won't get 100% of the donations.

see, Dog, I'm not passing the buck, I'm really trying to help, but you can hump my leg anyway...