In the spirit of the holidays, here’s a reminder that you can make mileage donations to the Make-a-Wish Foundation through several frequent flyer programs. This is also a good time to look at all of your frequent flyer program statements and identify those that are in danger of losing miles — you can extend the account when donating miles.

But if you’re thinking of donating to help with taxes, keep this in mind, found on a Make-A-Wish Foundation Web site: The IRS recognizes frequent traveler points as a gift or as an award from the corporation to the individual; therefore, miles donated to charity are not considered tax-deductible.

The following is a roundup of the Make-a-Wish miles donation opportunities.

AirTran Airways A+ Rewards: Call (800) 247-8726 or visit http://www.airtran.com

American AAdvantage: Call (800) 421-0600 or visit http://www.aa.com – Donate in 250-mile increments.

British Airways Executive Club USA: Call (800) 955-2748 or download donation form at http://insideflyerus.wpengine.com/link/?613 – Donate in 1,000-mile increments.

Continental OnePass: Call (713) 952-1630 or visit http://www.continental.com

Delta SkyMiles: Call (800) 323-2323 or (800) 325-3999 or visit http://www.delta.com/skymiles – There is a 5,000-mile minimum.

Northwest WorldPerks: Call (800) 327-2881 or visit http://www.nwa.com – There is a 5,000-mile minimum and donations must be made in 1,000-mile increments.

United Mileage Plus: Call (800) 421-4655 or download form at http://insideflyerus.wpengine.com/link/?612 – There is a 1,000-mile minimum.

US Airways Dividend Miles: Call (800) 428-4322. There is a 5,000-mile minimum and donations must be made in 1,000-mile increments.