Do not make that deduction on your own. A separate pledge is not automatically a credit against the instructed government commitment.
Read the obligation attached to each payment
Current individual terms include US$15,000 nonrefundable processing and the US$1 million post-vetting gift. Identify any other commitment separately and clarify the official treatment before relying on an offset. This page does not determine tax deductibility or promise that a donor-designated arrangement will be accepted.
The Gold Card gift and processing charges should be kept separate from EB-5 investment capital, project costs, and commercial risk, since these are different kinds of financial arrangements rather than two prices for the identical outcome. Program terms can change because the program is administratively implemented, so verify them on the day of any commitment, and take advice from a licensed adviser rather than from anyone earning a commission. The structural questions matter as much as the numbers: a gift is not recoverable capital, a fee described as nonrefundable is spent regardless of outcome, and neither payment purchases a result. Payment to the U.S. government does not purchase an approval, and it is not capital placed into a business for return; the reader must still establish the appropriate employment-based basis, admissibility and an available visa number.