Car Donation Orange County

His wife is expecting their 2nd child next week and they have unpaid student loans and no life insurance. Our fiends would like to make a donation to pay for the funeral service, their immediate daily expense and kid’s future education fund. It would be very nice if such donation can be tax deductible. We also would like to know if his student loan can be waived?

Thanks a lot!
What I meant by tax-deductible is for both parties: both the giving and receiving side.

Thanks,