In the context of tax deductions, who cannot be deducted as gifts?

The deduction of gifts in the context of tax regulations is subject to specific guidelines that differentiate between qualifying and non-qualifying recipients. Gifts made to supervisors and spouses are not deductible for tax purposes. This aligns with the IRS rules which state that personal gifts, particularly to those closely related to the giver—such as spouses—do not qualify as deductible expenses.

In contrast, gifts made to charitable organizations can qualify for a deduction, as they are intended to provide support to nonprofit entities. Gifts to friends and relatives are also generally considered personal and can be tax-deductible up to certain limits, provided they do not exceed the annual gift tax exclusion amount.

Thus, within the framework of allowable tax deductions, the correct choice identifies supervisors and spouses as individuals to whom gifts cannot be deducted.