What Organizations Can I Donate To for a Tax Deduction?
To claim a charitable contribution deduction on your federal tax return, you must donate to organizations that qualify under IRS rules. The deduction is only allowed for contributions made to organizations created or organized in the United States or its territories.
Eligible Organizations
- Charities, churches, and nonprofit organizations that are recognized by the IRS as tax-exempt under Section 501(c)(3) of the Internal Revenue Code.
- Certain foreign charities from Canada, Honduras, Israel, and Mexico may also qualify, but direct donations to foreign organizations generally do not qualify for a deduction.
- Donations to governments (federal, state, or local) are not deductible unless made to a specific government entity that qualifies as a public charity.
Important Restrictions
- You cannot deduct contributions made directly to individuals, even if they are in need.
- Donations to political organizations, private clubs, or for-profit entities are not deductible.
- Only contributions to qualified organizations can be deducted. For more details, refer to IRS guidelines.
Reporting Requirements
- If you donate noncash property (such as clothing, household goods, or vehicles) and claim a deduction of $500 or more, you must complete Form 8283.
- For donations over $5,000 per item or group of similar items, you must file Section B of Form 8283 and may need a qualified appraisal.
- Donations of art and collectibles over $5,000 require a qualified appraisal and Form 8283.
Source:
Publication 526 - Charitable Contributions
Form 8283 - Noncash Charitable Contributions
Publication 561 - Determining the Value of Donated Property
Publication 516 - Charitable Contributions
Disclaimer: Always verify details with the official Federal or State Department of Revenue Forms and Instructions before filing your tax return.