Legal Question in Legal Ethics in California

You can create a trust and put it into it until the non-profit is created. I don't know if you could give deduction retroactively though once it is created.

Attorney Mataele is correct a trust could be used, although there would be no deductability if they proceed that way. Your question is rather odd, and not simple at all, however, because you provide no explaination why the contributors must make the donations before the non-profit is created. It takes very little time to create a non-profit corporation, the longest part being waiting for the Secretary of State to process and return the incorporation papers. But that can be expedited using runners and paying extra fees, rather than just mailing things in. Furthermore, as long as the donation is made this tax year, it will be deductable, and even done the slow way the corporation can exist and have an IRS tax ID number in 90 days or less. So what's the rush? Really your question makes no sense.