Service Vacation?

Can a donor give to the director of a non profit religious organization money to be used for a years of service vacation?

We are a 501(c)3 organization and we want to send our director and his wife on a vacation.

Donors would like to contribute to the vacation but can we give them tax credit?

All employees are considered missionaries and we raise our on support.

Would those donations need to be run through the directors support account?

He would then have to pay the taxes on the money given and the donors would receive tax credit or can we pay for the vacation if we establish a fund account such as a benevolence account?