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Locks of Love is a non-profit charity based in the United States. The organization accepts donations of human hair and money with the stated intention of making wigs for needy Canadian and American children with medical conditions that have caused them to lose their hair.
Locks of Love was originally connected to a for-profit retailer. The charity attained 501(c)(3) Status in December 1997 under the leadership of now-president Madonna W. Coffman (Coffman had suffered from alopecia in her 20s, and her daughter lost all of her hair to the condition at age 4).  By September 2006, Locks of Love had provided about 2,000 wigs to recipients for free or at a reduced price. 
Locks of Love representatives are frequent guests on The Oprah Winfrey Show and other daytime television shows, where they provide haircuts to guests and audience members. The organization was formed to help children with several conditions that cause hair loss, including alopecia, burn trauma, and cancer treatment. Some children choose to sponsor Locks of Love inside of school and donate their hair when it is long enough. 
Parent or Guardian must provide:
As the hair is considered to be a body part and is analogous to blood, any hair donations are not tax deductible according to IRS guidelines but financial donations are deductible.
|The neutrality of this article is disputed. (March 2013)|
Marc Owens, the former director of the tax-exempt division of the IRS stated that "there are just so many omissions, that it’s hard to say for certain that any of the data on the return is accurate.” 
Locks of Love has received criticism for its practice of selling donated hair, rather than using it in wigs as the donors expect. According to the Locks of Love website, some unusable hair (bleached, highlighted, gray, or shorter than 10") is sold to offset the cost of manufacture of custom-made wigs.
According to its tax returns, Locks of Love made $1.9 million from hair sales from 2001 to 2006, and took in another $3.4 million in donations. Besides paying for wigs, the money goes to overhead and other costs, including grants for alopecia research. Locks of Love sends the best of the hair it receives to a wig manufacturer, Taylormade Hair Replacement in Millbrae, California, which sorts the selection still further, rejecting up to half.
Locks of Love emailed a statement to The Huffington Post but did not address the claim.
All American football player (and Chicago Bears first-round draft pick) Gabe Carimi's maternal uncle suffered from leukemia as a child, underwent chemotherapy while he was in second grade, and lost his hair in the process. At nine years old, his uncle died. He was mentioned often in family discussions. Carimi thought he would do something "that wouldn't take a lot of my time but would help other people." He grew his hair out for 20 months, until it was long enough in 2010 to donate to Locks of Love.
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