Income Tax Deduction on Awards:
The donation of miles is generally not tax-deductible. In essence, they are not "property" in the eyes of the IRS, and thus have no monetary value.
The reason for this is simple, you generally have earned miles as a non-taxable rebate from other purchases and have not paid exclusively for the miles in which to establish a donation.
There may be one exception. You may be able to purchase miles directly from the programs then donate them to charity -- thus qualifying for the tax deduction. But that is a BIG 'maybe.' We highly recommend consulting with a qualified tax attorney or other financial professional before making any decisions regarding the deduction of donated miles, points or awards.