For information reporting purposes, the account title needs to begin with the individual's name and carry his SSN. It should be supported by a W-9 or its equivalent executed by him or a person empowered to sign it on his behalf. If it is going to be used to pay his bills then it is his money.
Do not be associated with assertions that contributions are tax deductible; they very definitely are not.
This article addresses all of the other issues you should consider.