In order for any contributions to be tax deductible, she would have to set up a 501(c) foundation. That requires paperwork and legal help, maybe about $500 in costs, and the IRS has to approve it. It isn't that easy:
How to Start a 501c3 Nonprofit Organization: 13 steps
I would think that there are many potential problems with claiming that a donation is tax deductible when it isn't ... such as fraud committed not only against those that donated, but also federal matters, like IRS fraud, wire fraud, etc.